The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.
Section: Previous 48-5-350 48-5-351 48-5-352 48-5-353 48-5-354 48-5-355 48-5-356 48-5-357 48-5-358 48-5-359 48-5-359.1 48-5-360 48-5-361 NextLast modified: October 14, 2016