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(i) A sale of unroasted coffee beans; or

(ii) Between a parent company and its wholly owned subsidiary.

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(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,Angelazy 925 sterling zilveren armband voor dames,HR Jewellery Originele 18ct wit goud 0.75ct diamant trilogie hanger 25mm nieuw.HR Jewellery Echt 18ct Wit Goud 0.40ct Diamant & 4.4ct Aquamarijn Ring Gloednieuw,Kickers Platino jongenssandalen.Ragwear Ethany., as evidenced for example,Generic Dubai Midden-Oosten Bollywood Style Handgemaakte Designer Kaftan Caftan Farasha Jalabiya Jurk Abaya Casual voor Feestevenement.Ravishing Impressions Jewellery Natuurlijke amoliet edelsteen 925 massief sterling zilveren ring.

(4) Persons claiming an exemption under this section must keep and maintain records for the period required by Nautica Heren Button Down Shirt Short Sleeve Classic Fit Solid Linenestablishing their right to the exemption.

Effective date—2019 c 8 §§ 101, 104, 106, 201, 402-405, and 501:See note following Nautica Heren Button Down Shirt Short Sleeve Classic Fit Solid Linen.

Existing rights and liability—Retroactive application—2019 c 8:See notes following Nautica Heren Button Down Shirt Short Sleeve Classic Fit Solid Linen.

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