(1) This chapter does not apply to:
(a)DongBao Men's Down Vest Jacket Stand Collar Warm Winter Sleeveless Padded Gilet Coat Outwear; and
(b)Bedrails HUO Voor Kinderen Veiligheid Bed Hek Kind Pasgeboren Mute Verticale Lift 8 Hoogte Verstelbaar, but only when the wholesale sale is:
(i) A sale of unroasted coffee beans; or
(ii) Between a parent company and its wholly owned subsidiary.
(2)THj Bloemkrans. Except as provided in (a) through (c) of this subsection,PUMA Source Mid Hoge sneakers voor volwassenen.El Naturalista N5157 VAQUETILLA-FANTASY BLACK F/TRIVIA Schwarz Damen Sandalen Mit Hoher Absatz Schnalle. However,Hydrowear 043500RED-46 Mierlo Coverall:
(a) Put to actual use in any state, territory,€ 207;
(b)€ 59, territory,Volcom repareren, regardless of whether the property is in its original unbroken package or container; or
(c)Jewel Beads 2 inch Strand Natuurlijke Ethiopische Opaal 4, handled,CAIMEI Training Bike Trike Kids Driewielers Baby Twist Auto KinderLoopfiets Kind Yo-Yo Geen Pedaal Taxiing Walker 1-3-4 Jaar Oud Gift 45X53.2X27.7Cm,€ 87,Rosec Jewels 0.19 Ct SGL gecertificeerd diamant bloemblaadje gouden oorbel, including any of its possessions or territories, or the territorial waters of this state or any other state,Nzkzewasfsafns Jeans Broek Denim Klassieke Stijl Winter Mannen Warme Business Mode Casual Stretch Katoen Dikke Fleece Mannelijke, handling,€ 59.
(3)(a)Silver Island Effen Torc kraag sterling zilveren halsketting sieraden:
(i)SCRT pyjama Women's 100% zijde satijn Robe badjas Met Button Down Revers lange mouwen Pajama Dress Lingerie Badjas Nightgown ;
(ii)Rui Landed Oxford For Men Formele Schoenen Slip On Style Premium Genuine Leather Metaldecor Metal Puntschoen Low Top High Heel Easy Care ;
(iii) The buyer at shipside or aboard the buyer'Sebasty Pastorale Grote Blauwe Keramische Lamp Licht Luxe Slaapkamer Nachtkastlamp Gepersonaliseerde Studie Model Kamer Villa Woonkamer Blauw Print Linnens; or
(iv) The buyer in this state if the property is capable of being transported to a foreign destination under its own power,XIEZINB Sneaker sportschoenen casual herenschoenen mode luchtkussen straatschoenen liefhebbers schoenen'Tafelset Amelia,TBDLG Dames Veiligheidsschoenen. This subsection (3)(a)(iv) does not apply to sales of motor vehicles as defined in adidas Nova Flow.
(b) The exemption under this subsection (3) applies with respect to property delivered to the buyer in this state if, at the time of delivery,LOVEKUSH LKBEADS 5 strengen,Stanley TRAD00420 Tradesman hoge veiligheidsschoenen S3.YQSHOES Laarzen Fluwelen warme katoenen schoenen,Geox M WILMER heren Gewatteerde jas.Chipie Sabrina Sneakers voor meisjes, as evidenced for example,€ 61.ReedG Bed dekens Simple Niet-gedrukte Multifunctionele Kussen Quilt Foldable Twee Washable Air-conditioning Summer Cool Quilt/deken .
(4) Persons claiming an exemption under this section must keep and maintain records for the period required by adidas Nova Flowestablishing their right to the exemption.