(a) Posea la licencia requerida para operar esta clase de negocios;
(b) cumpla con los requisitos que al efecto establezca el Secretario para la venta de artículos libre del pago de impuestos y con la reglamentación que se adopte para la concesión de dicha exención, y
(c) entregue los artículos que venda libre del pago de impuestos a bordo del avión o embarcación en que haya de viajar el adquirente o en el área o sala inmediata de espera para el abordaje de la nave aérea o marítima.
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