§ 44-18-33 - Sales to common carrier for use outside state.
SECTION 44-18-33
§ 44-18-33 Sales to common carrier for useoutside state. – There is exempted from the computation of the amount of the sales tax the grossreceipts from sales of tangible personal property to a common carrier, shippedby the seller via the purchasing carrier under a bill of lading whether thefreight is paid in advance, or the shipment is made freight charges collect, toa point outside of this state and the property is actually transported to theout-of-state destination for use by the carrier in the conduct of its businessas a common carrier.