[§244D-4.3]  Exemption for sales ofliquor shipped out of the State.  (a)  There shall be exempted from, andexcluded from the measure of, the taxes imposed by this chapter all of thevalue or gross proceeds arising from the manufacture, production, or sale ofliquor shipped by the manufacturer, producer, or seller to a point outside theState where the liquor is resold or otherwise consumed or used outside theState.

(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 liquorpurchased is to be resold or otherwise consumed or used outside the State.  Anypurchaser who shall furnish such a certificate shall be obligated to pay to theseller, upon demand, if the liquor purchased is not resold or otherwiseconsumed or used outside the State, the amount of the additional tax which byreason thereof is imposed upon the seller. [L 1997, c 20, §2]