Chapter: 3.04 Sales
And Use Tax
Section: 3.04.050 Sales
tax‑Place of business
For the purposes of this chapter, all retail
sales 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 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 no more than one place of business, the place
or places at which the retail sales are consummated shall be determined under
rules and regulations to be prescribed and adopted by the Board of
Equalization. (Ord. 314 § 2, 1961: Ord. 243 § 4(a)(2), 1956.)