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



(b)  For the purposes of this section, the
manufacturer, producer, or seller shall take from the purchaser, a certificate,
in such form as the department shall prescribe, certifying that the liquor
purchased is to be resold or otherwise consumed or used outside the State.  Any
purchaser who shall furnish such a certificate shall be obligated to pay to the
seller, upon demand, if the liquor purchased is not resold or otherwise
consumed or used outside the State, the amount of the additional tax which by
reason thereof is imposed upon the seller. [L 1997, c 20, §2]