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of <h1>Understanding Inter-State Trade: Goods Movement Across States and Document Transfer Define Inter-State Commerce Under Section Rules</h1> A sale or purchase of goods is considered to occur in the course of inter-State trade or commerce if it results in the movement of goods from one State to another or involves the transfer of documents of title during such movement. The movement of goods begins when delivered to a carrier and ends upon receipt. If goods move within the same State but pass through another, it is not deemed inter-State movement. However, gas transported through a common carrier pipeline that becomes mixed and is introduced in one State and extracted in another is considered inter-State trade.
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