Sales of tangible personal property are in this state if:
(a) the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
(b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (1) the purchaser is the United States government or (2) the taxpayer is not taxable in the state of the purchaser.
Section: Previous 26-51-709 26-51-710 26-51-711 26-51-712 26-51-713 26-51-714 26-51-715 26-51-716 26-51-717 26-51-718 26-51-719 26-51-720 26-51-721 26-51-722 26-51-723 NextLast modified: November 15, 2016