§ 6-1.435. Place of Sale.

Latest version.

For the purposes of this title, 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.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)

                    
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