TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622Q.  Out-of-state shipments. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property which is shipped to a point outside this state for use outside this state pursuant to a contract of sale by delivery by the vendor to such point by means of:

(a)  Facilities operated by the vendor;

(b)  Delivery by the vendor to a carrier for shipment to a consignee at such point; or

(c)  Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state.

History:

[63-3622Q, added 1984, ch. 239, sec. 18, p. 581.]