§ 4-4-80. Exemptions outside of Town limits.

Latest version.

All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the Town's sales tax when such sales meet both of the following conditions:
(1)

The purchaser is a nonresident of, or has his or her principal place of business outside the Town; and

(2)

Such personal property is registered or required to be registered outside the limits of the Town, under state law. (Prior code 3.06.04)

                    
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