The sales 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 made to a person who resides or does business outside the State; and
B. The article purchased is to be delivered to the consumer outside the State 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 State. (1968 Code §3-75; Ord. 76-168; Ord. 91-161; Ord. 01-42)