Sales and taxable repairs of tangible personal property are exempt from the Mississippi sales tax levy when:
1. The seller is required by the sales agreement to physically deliver the goods sold in the vendor's equipment from a point in this state to a point outside this state, not to be returned to a point within this state, and provided that such delivery is actually made, or 2. The seller is required by the sales agreement to deliver the goods to a common carrier or to the United States Post Office for transportation outside the state at the seller's direction, or 3. The seller is required by the sales agreement to deliver the goods outside the state by use of an independent trucker. 35 Miss. Code. R. § 4-03-05-102