(a) There are exempted from the taxes imposed by this part the gross receipts from
the sale of and the storage, use, or other consumption in this state of any new motor
vehicle sold to a purchaser who is a resident of a foreign country and who arranges
for the purchase through an authorized vehicle dealer in the foreign country prior
to arriving in the United States, if the following conditions are met:
(2) Prior to the expiration of the in-transit permit issued to the purchaser, the
retailer ships or drives the motor vehicle to a point outside the United States by
means of facilities operated by the retailer, or by delivery to a carrier, customs
broker or forwarding agent for shipment to that point.
(b) For purposes of this section, “carrier” means a person or firm engaged in the business of transporting for compensation
tangible personal property owned by other persons, and includes both common and contract
carriers. “Forwarding agent” means a person or firm engaged in the business of preparing property for shipment
or arranging for its shipment.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.