§ 3-10-2 - Export permits – Tax exemption.
SECTION 3-10-2
§ 3-10-2 Export permits – Taxexemption. – Whenever a manufacturer has reason to ship any beverage out of this state andit is intended that the beverage shall be consumed beyond the borders of thisstate, the manufacturer may secure a shipping permit from the department ofbusiness regulation and the quantity of beverage which shall in fact be shippedout of this state and consumed beyond its borders shall not be subject to thetax imposed by this title. The department, however, is given full powers tomake any investigation with respect to any shipment or shipments with a view toascertaining whether or not the beverage securing tax exemption under thissection is in fact shipped out of this state and remains permanently beyond itsborders. In case any manufacturer or his or her agents, or otherrepresentatives, falsely pretend to ship beverage beyond this state for thepurpose of evading the tax imposed upon that beverage by this title, his or herlicense issued under this title shall become void.