Section R15-5-2353. Property Purchased Outside of the United States

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A. Tangible personal property purchased outside of the United States is taxable when purchased for business use.

B. In any one calendar month, tangible personal property pur- chases with a cumulative purchase price of $200 or less are not taxable if purchased for nonbusiness use. Purchases in excess of the $200 exemption are taxable on the excess amount.

Historical Note

Section R15-5-2353 renumbered from R15-5-2319 and amended effective September 29, 1993 (Supp. 93-3).

                    
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