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HB 2578
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HB 2578
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2/14/2020 3:53:08 PM
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2/14/2020 3:50:56 PM
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(I) Teinporary use of property, not of perishable or quickly conSUrnable nature, where the property is <br /> imported into the State for temporary use (not sale) therein by the pet-son importing; the same and is not intended <br /> to be, and is not, kept permanently in the. State. For exarnple, mrith0t.lt finliting the generality of the foregoing <br /> language: <br /> (A) In the case of a contractor importing permanent equipment <br /> for the performance of a construction contract, with intent <br /> to remove, and who does remove, the equipment out of the <br /> State upon completing the contract ; <br /> (H) In the case of moving picture films imported for use in <br /> theaters in the State with intent or under contract to <br /> transport the same out of the State after completion of such <br /> use; and <br /> ((:::) In the case of as transient visitor importing an automobile <br /> oy other belongings into the State to be used by the <br /> transient visitor while therein but which are to be used and <br /> are removed upon the transient visitor ' s departure from the <br /> State; <br /> (2) Use by the taxpayer of property auptimd by the taxpayer solely by way of gift; <br /> (3) Use viluch is limited to the recApt of articles and the return thereof, to the person frO111 WhOra acquired, <br /> ininiediately or Nvithin a reasonable dine either after temporary trial or without AM; <br /> (4) We of .marls imported into the State by the owner of vessel or vessels engaged in interstate or foreign <br /> corrinteme and held for incl used only as ship stores for the vessels; <br /> (5) Tle use or keeping for use of homeludd goods, pemomd eRbOC and private automobiles imported into <br /> the We for nonbusiness use by a person who: <br /> (A) Acquired them in annther staLc, territory, district, or: <br /> country; <br /> (B) At the time of the acquisition was a bona fide residenL of' <br /> another sLaLe, territory, district, or country; <br /> (C) Acquired the property for use ouLside the State; and <br /> (D) Made actual and substantial use thereof outside this State; <br /> provided that as to an article acquired less than three months prior to the time of its importation into the <br /> State it shall be preset-ned, until and unless clearly proved to the contrary, that it was acquired for use in the lime <br /> and that its use outside thea State %vas not atonal and substantial; <br />
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