5327 Exempt sales
The Department may promulgate regulations to relieve authorized affixing
agents from affixing stamps to packs of tobacco products to be sold and
delivered to points outside the State for use outside the State, or to
be sold to purchasers designated as exempt under § 5305(d) of this
title for resale to authorized purchasers. All sales, however, shall be
presumed to be taxable and the burden shall be upon the person claiming
an exemption to prove such person's right thereto.