Section X-6Av1

Section X-6Av1: Tangible personal property moving through State - Situs.

  All property consigned to a consignee in this State from
outside this State to be forwarded to a point outside this State,
which is entitled under the tariffs, rules, and regulations
approved by the Interstate Commerce Commission to be forwarded at
through rates from the point of origin to the point of
destination, if not detained within this State for a period of
more than ninety (90) days, shall be deemed to be property moving
in interstate commerce, and no such property shall be subject to
taxation in this State; provided, that goods, wares and
merchandise, whether or not moving on through rates, shall be
deemed to move in interstate commerce, and not subject to
taxation in this State if not detained more than nine (9) months
where such goods, wares and merchandise are so held for assembly,
storage, manufacturing, processing or fabricating purposes;
provided, further, that personal property consigned for sale
within this State must be assessed as any other personal
property.