Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 710.0013

710.0013 Formulas. The following formulas are applicable in determining "a place of sale" for local tax purposes:

(1) A field office may be determined to be the place of sale notwithstanding the fact that another office has final approval and/or price discount authority.

(2) In all but exceptional cases, a field sales office out of which salesmen work in contacting customers, making presentations, and soliciting orders for the work involved is the place of "principal negotiations."

(3) A field sales office must be established by the retailer to serve its own needs, rather than an office established at the insistence of a particular customer to serve the customer's needs.

(4) A field office established on a customer's premises to administer a previously negotiated contract between retailer and that customer is not a "place of sale" for Bradley-Burns purposes even if sales to that customer are made directly out of that office.

(5) For a field sales office to be considered as a "place of sale" for Bradley-Burns purposes, the retailer must have a proprietary interest in the office space. 7/18/91.