CHAPTER 23. TAXATION.*
Article II. Sales and Use Taxes*
Sec. 23.44. Sales deemed consummated at place of delivery.
For the purposes of this article, 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 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 shall be determined under rules and regulations to be prescribed
and adopted by the state board of equalization. (Ord. No. 844, § 6.)