A. Sales of a single item where the total purchase price is two thousand five hundred dollars or more;

B. Wholesale transactions in which goods are sold to a person holding a sales tax license and where the goods are held for resale to the ultimate consumer; and

C. All sales specifically exempted pursuant to U.C.A. Section 59-12-104, as amended, including for purposes of illustration only: motor fuels; food sales of less than one dollar from vending machines; sales by religious or charitable institutions; newspaper sales; purchases of food under the federal food stamps program; sales of medicine; and sales of agricultural equipment not exceeding two hundred fifty dollars in value; and

D. All transactions involving the sale, storage, use, or consumption of tangible personal property, the gross receipts from the sale of or the cost of which has been subject to a qualifying local sales or use tax enacted by any county other than Grand County, Utah or any other city or town in the state of Utah;

E. The amount of any sales transaction, otherwise subject to this chapter, which represents sales and use taxes paid to the state of Utah pursuant to U.C.A. Section 59-12-103, as amended. (Ord. 97-21 (part), 1997)