§ 44-18-36 - Property held prior to 1947 – Property of nonresidents – Extension of sales tax exemptions to use tax.
SECTION 44-18-36
§ 44-18-36 Property held prior to 1947– Property of nonresidents – Extension of sales tax exemptions to usetax. – The storage, use, or other consumption in this state of the following is alsoexempted from the use tax:
(1) Property held by the purchaser in this state prior toJuly 1, 1947.
(2) Property purchased by the user while a nonresident ofthis state, used outside of this state while a nonresident, and thereafterbrought into the state by him or her for his or her own use. For purposes ofthis section, "used outside of this state" does not include the mere removal ofthe property from the state of purchase to this state.
(3) Property purchased at retail, upon the sale of which thepurchaser would be exempt by express specification from the sales tax imposedby this chapter, had the sale been otherwise subject to the tax.