Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales and Use Tax Annotations

710.0000 PLACE OF SALE FOR PURPOSES OF BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAXES—Regulation 1802

Annotation 710.0010.250

710.0010.250 Card Lock Fuel Systems. Corporation A has over 100 member companies that operate card lock fuel stations. Each member issues cards to its customers which can be used at any other member's station. Each member bills for deliveries made to its customers at its station and for deliveries made to its customers at other stations. A member does not bill for deliveries made from its station to another member's customers.

The place of sale for Bradley-Burns local tax purposes is the place where the member negotiates with its customer, regardless of the fact that the actual delivery takes place in another jurisdiction. 9/28/90.