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    <title>Delivery address is different from bayer address</title>
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    <description>A bill-to-ship-to transaction-where a purchaser billed in one state directs delivery to another state-qualifies as an interstate sale under Section 3(a) and typically requires a C form and an E-I form. If, before delivery, the purchaser endorses the documents to an independent buyer, the transaction is treated as a sale in transit under Section 3(b) and related provisions governing endorsement-based transfers.</description>
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      <description>A bill-to-ship-to transaction-where a purchaser billed in one state directs delivery to another state-qualifies as an interstate sale under Section 3(a) and typically requires a C form and an E-I form. If, before delivery, the purchaser endorses the documents to an independent buyer, the transaction is treated as a sale in transit under Section 3(b) and related provisions governing endorsement-based transfers.</description>
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