The sale of tangible personal property shall be exempt from the operation of this City Tax Code if both the following conditions exist:
A. The sale is to a person who resides or does business outside the City; and
B. The article purchased is to be delivered to the consumer outside the City by common, contract or commercial carrier who is employed to effect delivery by the seller, or by the conveyance of the seller, or by mail, provided that the article purchased and delivered is to be used, stored, distributed or consumed outside the City. (1968 Code §3-75; Ord. 76-168; Ord. 91-161; Ord. 01-42)