US Laws, Codes, Statutes & Cases

                                  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.