REVENUE AND TAXATION
63-3622P. Purchases shipped out-of-state by a common carrier. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside this state if the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.
[63-3622P, added 1984, ch. 239, sec. 17, p. 581.]