Goods which move across State lines only in the course of deliveries
from the reselling establishment of the enterprise are not included as
goods which ``move or have moved across State lines.'' Thus, goods
delivered by the enterprise to its customers outside of the State are
not, for that reason, considered goods which ``move or have moved across
State lines.'' The purpose of the provision excepting ``deliveries from
the reselling establishment'' is to limit the test to goods which flow
into the enterprise and to exclude those goods which only cross State
lines when they flow out of the enterprise as an incident of the sale of
such goods by the enterprise. In other words, this is an inflow test and
not an outflow test.
