(B) "Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, or by any transaction in which possession is given; but it does not include the sale of that property in the regular course of business.

[Effective until July 1, 2001, subsection (C) reads as follows]

(C) "Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property:

1. (1) for the exclusive purpose of subsequently transporting it outside the State for first use, or

2. (2) for the purpose of first being manufactured, processed, or compounded into other tangible personal property to be transported and used solely outside the State.

   [Effective June 1, 2001, subsection (C) reads as follows:]

3. (C) "Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property:

   1. (1) for the exclusive purpose of subsequently transporting it outside the State for first use;
   2. (2) for the purpose of first being manufactured, processed, or compounded into other tangible personal property to be transported and used solely outside the State; or
   3. (3) for the purpose of being distributed as cooperative direct mail promotional advertising materials by means of interstate carrier, a mailing house, or a United States Post Office to residents of this State from locations both inside and outside the State. For purposes of this item, "cooperative direct mail promotional advertising materials" means discount coupons, advertising leaflets, and similar printed advertising, including any accompanying envelopes and labels which are distributed with promotional advertising materials of more than one business in a single package to potential customers, at no charge to the potential customer, of the businesses paying for the delivery of the material.