There are exempted from the levy of such taxes the gross receipts of any business and the gross proceeds of all sales which are exempted under the state sales tax statutes from the computation of the amount of the state sales tax. And there is also exempted from the levy the storage, use, or other consumption of property, the storage, use, or other consumption of which is exempted under the state use tax statutes from the state use tax. Subject to these exemptions, every person storing or using or otherwise consuming in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City tangible personal property purchased at retail shall be liable for the tax imposed, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from a registered seller given to the purchaser of any property to be used, stored, or consumed in such part of Lee County shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer. The term registered seller means the person registered with the Department of Revenue pursuant to the state sales tax statutes. The term state sales tax statutes means Act 100, H. 94, approved August 18, 1959, which levies a retail sales tax for state purposes, and includes all statutes, including amendments to Act 100 which expressly set forth any exemptions from the computations of the tax levied in Act 100, and all other statutes which expressly apply to, or purport to affect, the administration of Act 100 and the incidence and collection of the tax imposed therein. The term state use tax statutes means Chapter 23, Title 40, as amended, including all statutes enacted which set forth any exemptions from the computation of the tax levied in Chapter 23 and all other statutes which expressly apply to, or purport to affect, the administration of the article and the incidence and collection of the tax imposed therein.