3.04.600: PROPERTY SHIPPED OUTSIDE STATE:
There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant to the contract of sale by delivery by the vendor to such point by means of:
   A.   Facilities operated by the vendor;
   B.   Delivery by the vendor to a carrier for shipment to a consignee at such point; or
   C.   Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State. (Ord. 106 §5(V), 1989)