There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property which is shipped to a point outside this state for use outside this state pursuant to a contract of sale by delivery by the vendor to such point by means of:

1. (a) Facilities operated by the vendor;
2. (b) Delivery by the vendor to a carrier for shipment to a consignee at such point; or
3. (c) Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state.

[63-3622Q, added 1984, ch. 239, sec. 18, p. 581.]