For the purposes of a transactions tax imposed by an ordinance adopted pursuant to
this part, all retail transactions are consummated at the place of business of the
retailer unless the tangible personal property sold is delivered by the retailer or
his agent to an out-of-state destination or to a common carrier for delivery to an
out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges
are subject to the state sales and use tax, regardless of the place to which delivery
is made. In the event a retailer has no permanent place of business in the state or has more
than one place of business, the place or places at which the retail sales are consummated
for the purpose of a transactions tax imposed by an ordinance adopted pursuant to
this part shall be determined under rules and regulations to be prescribed and adopted
by the board.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.