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
710.0016 Local Tax Allocation—Catalog Phone Orders. Goods ordered from the taxpayer's catalog by telephone are shipped from the taxpayer's warehouse to its retail location nearest to the customer based on the customer's zip code. The customer is notified by the store that the goods have arrived. After inspecting the goods and rejecting or accepting them, the customer pays for the orders accepted. Inasmuch as the telephone operators that accept the orders do not participate in any negotiations, and the placing of the order is not the sole contact the customer has with the retailer, the local tax must be allocated to the place at which the sale takes place, which under these conditions is the retail store where the customer takes possession of the merchandise. 12/15/94.