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RULE 8?: Ltvestock~Feeders Wholesale dealers, in livestock (farmers-feeders) who purchase live- stock for the purpose of feeding said livestock and reselling seine at the close of the feeding or grazing season are purchasing such livestock for the purpose o£ resale and sb~11 not be liable for payment of Sales Tax on such livestock but shall l%/rrctsh the dealers with the farmer's or feeder's certificate of resale. RULE 88: Application of Use Tax The City of Portsmouth, Virginia Retail Sales and Use Tax Ordinance~ imposes a tax on the use, consumption, distribution and storage for use or consmmption' in this City of tangible personal property purchased in such manner that the Sales Tax does not apply thereto° The Use Tax applies to articles of tangible personal property pur- chased outside this City for use in this City. The Use Tax applies to the use in this City of tangible personal property purchased outside this City which would have been subject to the Sales Tax if bought ~am a City vendor. The Use tax does not apply upon the use of any property which has been subjected to a Sales Tax O~tside this City at a rate eq~s1 to or greater than the rate of tax i~posed by the Ordinance; nor does the Use Tax apply upon the use of a~y property which is exempt f~om the tax imposed upon the sale at retail by the Ordinance. The Use Tax applies to all tangible personal' property delivered or imported into this City on or after J~ne 1, 1965, (except exempt property) even though there is an agreement or contract for delivery prior to June l, 1965, and even though payment had been previously rode for the delivery of the goods, ~uless such delivery or importation is made pursuant to a bona fide written contract of sale or purchase at a fixed price entered into prior to June l, 1965, and such written contract does not provide for the addition of a sales or use tax. Any claimant of the exemption provided by this rule shall fur~ish satisfactory evidence of the existence of such con- tract to the Conm~issioner or his assistants. RULE 89: O~t-of-City Seller Must Collect Taxes Every out-of-City vendor making sales, whether within o't~r outside the City, of tangible personal property for distributic~, storage, use or other ccnsm%otion, in this City shall at the time of m~ sales, collect the tax imposed by the Ordinance from the purchaser. RULE 90: Credit for Sales Taxes Paid in Other States or Cities It is the duty of the consumer to. furnish the Dsm~_ of the vendor frcm whom he purchased the property and the ~m~o~t of Sales Tax so paid to the vendor in order to claim the credit ~iust the Cit~ Use ~ax. The tax so paid. must be of a ~ nature as imposed by this City~ there will be no OreclJ~t allol,~l~ UZI.I_L~=~S tY.~e, taxe.~ ccrmumer this credit. . .- -