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(A) Sales of tangible personal property, other than fuel or <br />petroleum products, to operators of aircraft to be used or consumed <br />principally outside the county in which the sale is made and directly and <br />exclusively in the use of such aircraft as common carriers of persons or <br />property under the authority of the laws of this State, the United States, or <br />any foreign government. <br />(B) Sales of property to be used outside the city which is <br />shipped to a point outside the city, pursuant to the contract of sale, by <br />delivery to such point by the retailer or his agent, or by delivery by the <br />retailer to a carrier for shipment to a consignee at such point. For the <br />purposes of this paragraph, delivery to a point outside the city shall be <br />satisfied: <br />(i) With respect to vehicles (other than commercial <br />vehicles) subject to registration pursuant to Chapter 1 (commencing with <br />Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in <br />compliance with Section 21411 of the Public Utilities Code, and <br />undocumented vessels registered under Division 3.5 (commencing with <br />Section 9840) of the Vehicle Code by registration to an out -of -city address <br />and by a declaration under penalty of perjury, signed by the buyer, stating <br />that such address is, in fact, his or her principal place of residence; and <br />(ii) With respect to commercial vehicles, by <br />registration to a place of business out -of -city and declaration under penalty <br />of perjury, signed by the buyer, that the vehicle will be operated from that <br />address. <br />(C) The sale of tangible personal property if the seller is <br />obligated to furnish the property for a fixed price pursuant to a contract <br />entered into prior to the operative date. <br />(D) A lease of tangible personal property which is a continuing <br />sale of such property, for any period of time for which the lessor is obligated <br />to lease the property for an amount fixed by the lease prior to the operative <br />date. <br />For the purposes of subsections (2)(C) and (2)(D) of this section, the <br />sale or lease of tangible personal property shall be deemed not to be <br />obligated pursuant to a contract or lease for any period of time for which <br />any party to the contract or lease has the unconditional right to terminate <br />the contract or lease upon notice, whether or not such right is exercised. <br />(3) Use Tax Exemptions. There are exempted from the use tax <br />imposed by this article, the storage, use or other consumption in this city of <br />tangible personal property: <br />55C-20 <br />