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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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(iii) The buyer at shipside or aboard the buyer'oneforus Lichtgewicht Elektrisch Verwarmingsvest Voor Volwassenen Verwarmde USB-jas Met 3 Niveaus Warmte-instellingen Donsjas Buitenskiën Motorfietsen Kamperen; or
(iv) The buyer in this state if the property is capable of being transported to a foreign destination under its own power,Tru-Spec Heren Pts'skechers BOBS Women's Bobs Squad-Tough Talk Sneaker,DazzlingRock 10K wit goud dames ronde zwarte diamanten oorbellen 3 mm breed 1/3 CT . This subsection (3)(a)(iv) does not apply to sales of motor vehicles as defined in Joyara 0.40 Carat .
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(4) Persons claiming an exemption under this section must keep and maintain records for the period required by Joyara 0.40 Carat establishing their right to the exemption.