§237-29.5  Exemption for sales of tangiblepersonal property shipped out of the State.  (a)  There shall be exemptedfrom, and excluded from the measure of, the taxes imposed by this chapter allof the value or gross proceeds arising from the manufacture, production, orsale of tangible personal property:

(1)  Shipped by the manufacturer, producer, or sellerto a point outside the State where the property is resold or otherwise consumedor used outside the State; or

(2)  The sale of which is exempt under section237-24.3(2).

(b)  For the purposes of this section, themanufacturer, producer, or seller shall take from the purchaser, a certificate,in such form as the department shall prescribe, certifying that the tangiblepersonal property purchased is to be resold or otherwise consumed or usedoutside the State.  Any purchaser who shall furnish such a certificate shall beobligated to pay to the seller, upon demand, if the property purchased is notresold or otherwise consumed or used outside the State, the amount of theadditional tax which by reason thereof is imposed upon the seller. [L 1987, c239, pt of §4; am L 1988, c 173, §1; am L 1993, c 220, §4; am L 1994, c 141,§4]