Chapter: 3.05 Public
Library Transactions And Use Tax
Section: 3.05.070 Place of sale
For the purpose of this ordinance, 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 or her 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,
despite the place to which delivery is made. In the event a retailer has no
permanent place of business, the place or places at which the retail sales are
consummated will be determined under rules and regulations to be prescribed and
adopted by the State Board of Equalization. (Ord. 2004-05 § 2 (part), 2004; Ord. 98‑006
(part), 1998.)