(1) Notwithstanding any provision contained herein, these rules shall not apply to require the apportionment of income to this state if the trucking company during the course of the income year neither:
(a) owns nor rents any real or personal property in this state, except mobile property; nor
(b) makes any pick-ups or deliveries within this state; nor
(c) travels more than 25,000 mobile property miles within this state; provided that the total mobile property miles traveled within this state during the income year does not exceed three percent of the total mobile property miles traveled in all states by the trucking company during that period; nor
(d) makes more than 12 trips into this state.