403

No corporation created by the laws of any foreign country or any State of the United States, or the laws of the United States shall be deemed to be doing business in the United States Virgin Islands, nor shall the corporation be required to comply with the provisions of sections 401 and 402 of this title under the following conditions, or any of them, namely if—\n(1) it is in the mail order or a similar business, merely receiving orders by mail or otherwise in pursuance of letters, circulars, catalogs, or other forms of advertising, or solicitation, accepting the orders outside the United States Virgin Islands and filling them with goods shipped into the United States Virgin Islands from without same;\n(2) it sells, by contract consummated outside the United States Virgin Islands, and agrees, by the contract, to deliver into from without the United States Virgin Islands machinery, plants or equipment, the construction, erection or installation of which within the United States Virgin Islands requires the supervision of technical engineers or skilled employees performing services not generally available, and as a part of the contract of sale agrees to furnish such services, and

in Islands requires the supervision of technical engineers or skilled employees performing services not generally available, and as a part of the contract of sale agrees to furnish such services, and such services only, to the vendee at the time of construction, erection or installation.