Same: Use, Consumption, Defined

Wherever used in this Chapter, unless otherwise required by the context, “use” or “consumption” (and any verbal, adjective, adverbial and other equivalent from of any of these terms), herein used interchangeably, means any use, whether such use is of such nature as to cause the property to be appreciably consumed or not, or the keeping of such property for such use or consumption; but shall not include:

(a)the sale or the keeping solely for the sale of such property.

(b)the use or keeping for use of property as material which is or is to be incorporated by the taxpayer into a finished or saleable product, including the container or package in which the product is contained during the course of its preservation, manufacture or processing, including preparation for market, and which remains or will remain in such finished or saleable product in such form as to be CH. 28 USE TAX LAW perceptible to the senses, and which finished or saleable product is or is to be sold and not otherwise used by the taxpayer.

(c)temporary use of property, not of a perishable or quickly consumable nature, where such property is imported into Guam for temporary use (not sale) therein by the person importing the same and is not intended to be, and is not, kept permanently in Guam (as for example without limiting the generality of the foregoing language):

(1)in the case of moving picture films imported for use in theaters in Guam with intent or under contract to transport the same out of Guam after completion of such use;

(2)in the case of a transient visitor importing an automobile or other belongings into Guam to be used by him while therein but which are to be and are removed upon his departure from Guam.

(d)use by the taxpayer of property acquired by him solely by way of gift.

(e)use which is limited to the receipt of articles and the return thereof, to the person from whom acquired, immediately or within a reasonable time either after temporary trial or without such trial.

(f)use of goods imported into Guam by the owner of a vessel or vessels or of an aircraft or aircrafts engaged in interstate or foreign commerce and held for and used only for repair or replacement of said vessels or aircrafts or as ship or aircraft stores for such vessels or aircraft.

(g)the use or keeping for use of materials or commodities which are to be incorporated by a contractor into the finished work or project required by the contract and which will remain in such finished work or project in such forms as to be perceptible to the senses.

(h)the use or keeping for use of household goods, personal effects and private automobiles imported into Guam for nonbusiness use by a person who

(1)acquired them in another state, territory, district or country,

(2)at the time of such acquisition was a bona fide resident of another state, territory, district or country,

(3)acquired the property for use outside Guam, and

(4)made actual and substantial use thereof outside Guam; provided, that, as to an article acquired less than three

(3)months prior to the time of its importation into Guam it shall be presumed, until and unless clearly proved to the contrary, that it was acquired for use in Guam and that its use outside Guam was not actual and substantial.

(i)the use or keeping for use of property by a bona fide farmer engaged in agriculture in Guam and used or held for use only for agricultural purposes.