Goods which move across State lines only in the course of deliveries from the reselling
establishment of the enterprise are not included as goods which “move or have moved
across State lines.” Thus, goods delivered by the enterprise to its customers outside of the State are
not, for that reason, considered goods which “move or have moved across State lines.”
The purpose of the provision excepting “deliveries from the reselling establishment”
is to limit the test to goods which flow into the enterprise and to exclude those
goods which only cross State lines when they flow out of the enterprise as an incident
of the sale of such goods by the enterprise. In other words, this is an inflow test and not an outflow test.
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.
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