(1) The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed distributor in this state;
(2) The sale of motor fuel by a duly licensed distributor for export from the State of Arkansas, and shipped by common carrier FOB destination, to any other state or territory or to any foreign country, or the export of motor fuel by a duly licensed distributor from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the motor fuel is furnished at the time and in the manner prescribed by the Director of the Department of Finance and Administration;
(3) The sale of motor fuel to the United States Government; or
(4) The sale of motor fuel for use in propelling airplanes, provided that satisfactory proof is furnished in the manner prescribed by the director that the motor fuel is to be used in the propelling of airplanes.
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