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SB 3115
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SB 3115
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2/14/2020 4:25:12 PM
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(I) 'retriporary use of property, not ofa perishable or quickly consurnable nature, where the property is <br /> irnported into the State temporary use (not sale) therein by the person importing the sarne and is not intended <br /> to be, and is not, kept permanently in the State. For example, without luniting the generality ofthe 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 /> (B) In the case of moving picture films impoxted 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 /> (C) In the case of a tiansient visitor importing an automobile <br /> or 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 trom the <br /> State; <br /> (2) Use by Me taxpayer of property acqdred by the taxpayer solely byway of gift; <br /> (3) Use which is Onited U) the receipt of articles and the room thmvK to the permni ninn whore acquired, <br /> irrunediately or within a reasonable time either after temporary trial Or WithOLIt trial; <br /> (4) Use orgoods imported hho the State by the owner ofa vessel or vessels engaged in interstate or foreign <br /> commerce and held Or and used ordy as ship stares [car' the vessels; <br /> (5) The use or keeping for rise of househ(dd goods, personal effects, and private autornobiles imported into <br /> the State for noribLISASS use by a person who: <br /> (A) Acquired Vem in anKher sLaLe, territory, d [ strict, or <br /> country; <br /> (B) At Lhe timc of the acquisition was a bona fide resident of <br /> anot her state, to r r L L or y, di s L r ict , or coun t r y; <br /> (C) Acquired Lhe property for use ouLside Lhe State; and <br /> (D) Made aclual and substantial use thereof outside this StWe; <br /> provided that as to an article acquked less than three rnonths prior to the titne of its irnportation intra the <br /> State it shall be presumed, L1.1101 wind unless clearly proved to the contrary, that it was accluked For use in the State <br /> and that its use outside the State was trot actual and substantial; <br />
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