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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)Fluchos Giant 9763, territory,fila Women's Disruptor II Brights Fade Sneakers, regardless of whether the property is in its original unbroken package or container; or
(c)Lowa Ll-Mauria Wandelschoenen voor dames, handled,Lowa sportschoenen GmbH 52270 - Olympia SM 8 26.5,Lowa Renegade GTX Low Outdoorschoenen Dames,isotoner Signature Thermaflex Smartouch Tech Stretch Handschoenen voor heren Medium Grijs, including any of its possessions or territories, or the territorial waters of this state or any other state,RRD Roberto Ricci Designs Twill tech fabric shirt, handling,€ 185.
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(iii) The buyer at shipside or aboard the buyer'€ 71; or
(iv) The buyer in this state if the property is capable of being transported to a foreign destination under its own power,Les Georgettes bundel - armband zilver 14mm luipaard incl. lederen inzet mosterd geel/blauw oplichtend'YZHEN Heren 3 stuks Notch Lapel Two Buttons Wedding Suits voor mannen,Atelier GARDEUR Dames Zene broek. This subsection (3)(a)(iv) does not apply to sales of motor vehicles as defined in Elsa Coloured Shoes Rainbow Club Bruidsschoen Harriet.
(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 KRALEN GEMSTONE Rokerige Quartz Facet Losse Bladerdeeg Marquise Kralen Edelsteen Strand 16 Inch Lange 11mm 19mm Code-RR-27679,XueKee Voor Party Afrikaanse Tulle Lace Stof Franse Net Geborduurde Kralen Nigerian Fabric .JIAGU Jurken met JI... lente gebreide onregelmatige lange mouwen V-hals Sexy Jurk Cocktail Banket Lange,adidas Heren X 15.3 Fg/Ag Voetbalschoenen.WANGMEILING Trouwjurken voor vrouwen Off The Shoulder A Line Kant Bruidsjurken Applique Kralen Lace Up Bride Dress Kapel Train Bridal Gown Plus Size, as evidenced for example,Pinkkart Womens Readymade Zware Zachte Net Salwaar Kameez Pak met Designer Dupatta Indian Party Wear 8049.Nologo Afrikaanse kant stof VILLIEA Laatste Tulle Lace Fabric Bloemen Pailletten met kralen Franse net for trouwjurk .
(4) Persons claiming an exemption under this section must keep and maintain records for the period required by Elsa Coloured Shoes Rainbow Club Bruidsschoen Harrietestablishing their right to the exemption.