Sen. Toi W. Hutchinson
Filed: 4/11/2011
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1 | AMENDMENT TO SENATE BILL 2194
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2 | AMENDMENT NO. ______. Amend Senate Bill 2194, AS AMENDED, | ||||||
3 | with reference to page and line numbers of Senate Amendment No. | ||||||
4 | 1, on page 4, line 5, after " property ", by inserting " and the | ||||||
5 | term "office location" means a structure, or part of a | ||||||
6 | structure, held out to the public as being an office of the | ||||||
7 | retailer or its authorized representative, where at least one | ||||||
8 | individual performs authorized services for the retailer or its | ||||||
9 | authorized representative with respect to the purchase of | ||||||
10 | tangible personal property from the retailer "; and
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11 | on page 5, line 21, after " orders ", by inserting " , or (5) in | ||||||
12 | those situations where the order for the purchase of tangible | ||||||
13 | personal property is received by the retailer or its authorized | ||||||
14 | representative, and, prior to final acceptance of the order by | ||||||
15 | the retailer or its authorized representative, the ordered | ||||||
16 | tangible personal property is delivered or shipped from the | ||||||
17 | inventory of the retailer at a location in this State, then the |
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1 | sales location shall be the retailer's or its authorized | ||||||
2 | representative's office location in this State where the | ||||||
3 | purchase order for such tangible personal property is first | ||||||
4 | received or if such order is first received at an office | ||||||
5 | location outside the State then the sales location shall be the | ||||||
6 | inventory location from which the tangible personal property | ||||||
7 | was shipped or delivered, or (6) in those situations where the | ||||||
8 | order for the purchase of tangible personal property is first | ||||||
9 | received by the retailer, or placed by the purchaser, at a | ||||||
10 | retailer's retail sales location and both the immediate payment | ||||||
11 | for the sale occurs at that location and the delivery or | ||||||
12 | shipment of the property occurs from that location, then that | ||||||
13 | retail sales location shall be deemed the sales location for | ||||||
14 | that sale "; and | ||||||
15 | on page 11, line 1, after " property ", by inserting " and the | ||||||
16 | term "office location" means a structure, or part of a | ||||||
17 | structure, held out to the public as being an office of the | ||||||
18 | retailer or its authorized representative, where at least one | ||||||
19 | individual performs authorized services for the retailer or its | ||||||
20 | authorized representative with respect to the purchase of | ||||||
21 | tangible personal property from the retailer "; and | ||||||
22 | on page 12, line 17, after " orders ", by inserting " , or (5) in | ||||||
23 | those situations where the order for the purchase of tangible | ||||||
24 | personal property is received by the retailer or its authorized |
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1 | representative, and, prior to final acceptance of the order by | ||||||
2 | the retailer or its authorized representative, the ordered | ||||||
3 | tangible personal property is delivered or shipped from the | ||||||
4 | inventory of the retailer at a location in this State, then the | ||||||
5 | sales location shall be the retailer's or its authorized | ||||||
6 | representative's office location in this State where the | ||||||
7 | purchase order for such tangible personal property is first | ||||||
8 | received or if such order is first received at an office | ||||||
9 | location outside the State then the sales location shall be the | ||||||
10 | inventory location from which the tangible personal property | ||||||
11 | was shipped or delivered, or (6) in those situations where the | ||||||
12 | order for the purchase of tangible personal property is first | ||||||
13 | received by the retailer, or placed by the purchaser, at a | ||||||
14 | retailer's retail sales location and both the immediate payment | ||||||
15 | for the sale occurs at that location and the delivery or | ||||||
16 | shipment of the property occurs from that location, then that | ||||||
17 | retail sales location shall be deemed the sales location for | ||||||
18 | that sale "; and | ||||||
19 | on page 22, line 18, after " property ", by inserting " and the | ||||||
20 | term "office location" means a structure, or part of a | ||||||
21 | structure, held out to the public as being an office of the | ||||||
22 | retailer or its authorized representative, where at least one | ||||||
23 | individual performs authorized services for the retailer or its | ||||||
24 | authorized representative with respect to the purchase of | ||||||
25 | tangible personal property from the retailer "; and |
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1 | on page 24, line 8, after " orders ", by inserting " , or (5) in | ||||||
2 | those situations where the order for the purchase of tangible | ||||||
3 | personal property is received by the retailer or its authorized | ||||||
4 | representative, and, prior to final acceptance of the order by | ||||||
5 | the retailer or its authorized representative, the ordered | ||||||
6 | tangible personal property is delivered or shipped from the | ||||||
7 | inventory of the retailer at a location in this State, then the | ||||||
8 | sales location shall be the retailer's or its authorized | ||||||
9 | representative's office location in this State where the | ||||||
10 | purchase order for such tangible personal property is first | ||||||
11 | received or if such order is first received at an office | ||||||
12 | location outside the State then the sales location shall be the | ||||||
13 | inventory location from which the tangible personal property | ||||||
14 | was shipped or delivered, or (6) in those situations where the | ||||||
15 | order for the purchase of tangible personal property is first | ||||||
16 | received by the retailer, or placed by the purchaser, at a | ||||||
17 | retailer's retail sales location and both the immediate payment | ||||||
18 | for the sale occurs at that location and the delivery or | ||||||
19 | shipment of the property occurs from that location, then that | ||||||
20 | retail sales location shall be deemed the sales location for | ||||||
21 | that sale "; and | ||||||
22 | on page 40, line 2, after " property ", by inserting " and the | ||||||
23 | term "office location" means a structure, or part of a | ||||||
24 | structure, held out to the public as being an office of the |
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1 | retailer or its authorized representative, where at least one | ||||||
2 | individual performs authorized services for the retailer or its | ||||||
3 | authorized representative with respect to the purchase of | ||||||
4 | tangible personal property from the retailer "; and | ||||||
5 | on page 41, line 18, after " orders ", by inserting " , or (5) in | ||||||
6 | those situations where the order for the purchase of tangible | ||||||
7 | personal property is received by the retailer or its authorized | ||||||
8 | representative, and, prior to final acceptance of the order by | ||||||
9 | the retailer or its authorized representative, the ordered | ||||||
10 | tangible personal property is delivered or shipped from the | ||||||
11 | inventory of the retailer at a location in this State, then the | ||||||
12 | sales location shall be the retailer's or its authorized | ||||||
13 | representative's office location in this State where the | ||||||
14 | purchase order for such tangible personal property is first | ||||||
15 | received or if such order is first received at an office | ||||||
16 | location outside the State then the sales location shall be the | ||||||
17 | inventory location from which the tangible personal property | ||||||
18 | was shipped or delivered, or (6) in those situations where the | ||||||
19 | order for the purchase of tangible personal property is first | ||||||
20 | received by the retailer, or placed by the purchaser, at a | ||||||
21 | retailer's retail sales location and both the immediate payment | ||||||
22 | for the sale occurs at that location and the delivery or | ||||||
23 | shipment of the property occurs from that location, then that | ||||||
24 | retail sales location shall be deemed the sales location for | ||||||
25 | that sale "; and |
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1 | on page 58, line 8, after " property ", by inserting " and the | ||||||
2 | term "office location" means a structure, or part of a | ||||||
3 | structure, held out to the public as being an office of the | ||||||
4 | retailer or its authorized representative, where at least one | ||||||
5 | individual performs authorized services for the retailer or its | ||||||
6 | authorized representative with respect to the purchase of | ||||||
7 | tangible personal property from the retailer "; and | ||||||
8 | on page 59, line 24, after " orders ", by inserting " , or (5) in | ||||||
9 | those situations where the order for the purchase of tangible | ||||||
10 | personal property is received by the retailer or its authorized | ||||||
11 | representative, and, prior to final acceptance of the order by | ||||||
12 | the retailer or its authorized representative, the ordered | ||||||
13 | tangible personal property is delivered or shipped from the | ||||||
14 | inventory of the retailer at a location in this State, then the | ||||||
15 | sales location shall be the retailer's or its authorized | ||||||
16 | representative's office location in this State where the | ||||||
17 | purchase order for such tangible personal property is first | ||||||
18 | received or if such order is first received at an office | ||||||
19 | location outside the State then the sales location shall be the | ||||||
20 | inventory location from which the tangible personal property | ||||||
21 | was shipped or delivered, or (6) in those situations where the | ||||||
22 | order for the purchase of tangible personal property is first | ||||||
23 | received by the retailer, or placed by the purchaser, at a | ||||||
24 | retailer's retail sales location and both the immediate payment |
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| |||||||
1 | for the sale occurs at that location and the delivery or | ||||||
2 | shipment of the property occurs from that location, then that | ||||||
3 | retail sales location shall be deemed the sales location for | ||||||
4 | that sale "; and | ||||||
5 | on page 71, line 3, after " property ", by inserting " and the | ||||||
6 | term "office location" means a structure, or part of a | ||||||
7 | structure, held out to the public as being an office of the | ||||||
8 | retailer or its authorized representative, where at least one | ||||||
9 | individual performs authorized services for the retailer or its | ||||||
10 | authorized representative with respect to the purchase of | ||||||
11 | tangible personal property from the retailer "; and | ||||||
12 | on page 72, line 19, after " orders ", by inserting " , or (5) in | ||||||
13 | those situations where the order for the purchase of tangible | ||||||
14 | personal property is received by the retailer or its authorized | ||||||
15 | representative, and, prior to final acceptance of the order by | ||||||
16 | the retailer or its authorized representative, the ordered | ||||||
17 | tangible personal property is delivered or shipped from the | ||||||
18 | inventory of the retailer at a location in this State, then the | ||||||
19 | sales location shall be the retailer's or its authorized | ||||||
20 | representative's office location in this State where the | ||||||
21 | purchase order for such tangible personal property is first | ||||||
22 | received or if such order is first received at an office | ||||||
23 | location outside the State then the sales location shall be the | ||||||
24 | inventory location from which the tangible personal property |
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1 | was shipped or delivered, or (6) in those situations where the | ||||||
2 | order for the purchase of tangible personal property is first | ||||||
3 | received by the retailer, or placed by the purchaser, at a | ||||||
4 | retailer's retail sales location and both the immediate payment | ||||||
5 | for the sale occurs at that location and the delivery or | ||||||
6 | shipment of the property occurs from that location, then that | ||||||
7 | retail sales location shall be deemed the sales location for | ||||||
8 | that sale "; and | ||||||
9 | on page 86, line 10, after " property ", by inserting " and the | ||||||
10 | term "office location" means a structure, or part of a | ||||||
11 | structure, held out to the public as being an office of the | ||||||
12 | retailer or its authorized representative, where at least one | ||||||
13 | individual performs authorized services for the retailer or its | ||||||
14 | authorized representative with respect to the purchase of | ||||||
15 | tangible personal property from the retailer "; and | ||||||
16 | on page 87, line 26, after " orders ", by inserting " , or (5) in | ||||||
17 | those situations where the order for the purchase of tangible | ||||||
18 | personal property is received by the retailer or its authorized | ||||||
19 | representative, and, prior to final acceptance of the order by | ||||||
20 | the retailer or its authorized representative, the ordered | ||||||
21 | tangible personal property is delivered or shipped from the | ||||||
22 | inventory of the retailer at a location in this State, then the | ||||||
23 | sales location shall be the retailer's or its authorized | ||||||
24 | representative's office location in this State where the |
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1 | purchase order for such tangible personal property is first | ||||||
2 | received or if such order is first received at an office | ||||||
3 | location outside the State then the sales location shall be the | ||||||
4 | inventory location from which the tangible personal property | ||||||
5 | was shipped or delivered, or (6) in those situations where the | ||||||
6 | order for the purchase of tangible personal property is first | ||||||
7 | received by the retailer, or placed by the purchaser, at a | ||||||
8 | retailer's retail sales location and both the immediate payment | ||||||
9 | for the sale occurs at that location and the delivery or | ||||||
10 | shipment of the property occurs from that location, then that | ||||||
11 | retail sales location shall be deemed the sales location for | ||||||
12 | that sale "; and | ||||||
13 | on page 94, line 22, after " property ", by inserting " and the | ||||||
14 | term "office location" means a structure, or part of a | ||||||
15 | structure, held out to the public as being an office of the | ||||||
16 | retailer or its authorized representative, where at least one | ||||||
17 | individual performs authorized services for the retailer or its | ||||||
18 | authorized representative with respect to the purchase of | ||||||
19 | tangible personal property from the retailer "; and | ||||||
20 | on page 96, line 12, after " orders ", by inserting " , or (5) in | ||||||
21 | those situations where the order for the purchase of tangible | ||||||
22 | personal property is received by the retailer or its authorized | ||||||
23 | representative, and, prior to final acceptance of the order by | ||||||
24 | the retailer or its authorized representative, the ordered |
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1 | tangible personal property is delivered or shipped from the | ||||||
2 | inventory of the retailer at a location in this State, then the | ||||||
3 | sales location shall be the retailer's or its authorized | ||||||
4 | representative's office location in this State where the | ||||||
5 | purchase order for such tangible personal property is first | ||||||
6 | received or if such order is first received at an office | ||||||
7 | location outside the State then the sales location shall be the | ||||||
8 | inventory location from which the tangible personal property | ||||||
9 | was shipped or delivered, or (6) in those situations where the | ||||||
10 | order for the purchase of tangible personal property is first | ||||||
11 | received by the retailer, or placed by the purchaser, at a | ||||||
12 | retailer's retail sales location and both the immediate payment | ||||||
13 | for the sale occurs at that location and the delivery or | ||||||
14 | shipment of the property occurs from that location, then that | ||||||
15 | retail sales location shall be deemed the sales location for | ||||||
16 | that sale "; and | ||||||
17 | on page 105, line 7, after " property ", by inserting " and the | ||||||
18 | term "office location" means a structure, or part of a | ||||||
19 | structure, held out to the public as being an office of the | ||||||
20 | retailer or its authorized representative, where at least one | ||||||
21 | individual performs authorized services for the retailer or its | ||||||
22 | authorized representative with respect to the purchase of | ||||||
23 | tangible personal property from the retailer "; and | ||||||
24 | on page 106, line 23, after " orders ", by inserting " , or (5) in |
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1 | those situations where the order for the purchase of tangible | ||||||
2 | personal property is received by the retailer or its authorized | ||||||
3 | representative, and, prior to final acceptance of the order by | ||||||
4 | the retailer or its authorized representative, the ordered | ||||||
5 | tangible personal property is delivered or shipped from the | ||||||
6 | inventory of the retailer at a location in this State, then the | ||||||
7 | sales location shall be the retailer's or its authorized | ||||||
8 | representative's office location in this State where the | ||||||
9 | purchase order for such tangible personal property is first | ||||||
10 | received or if such order is first received at an office | ||||||
11 | location outside the State then the sales location shall be the | ||||||
12 | inventory location from which the tangible personal property | ||||||
13 | was shipped or delivered, or (6) in those situations where the | ||||||
14 | order for the purchase of tangible personal property is first | ||||||
15 | received by the retailer, or placed by the purchaser, at a | ||||||
16 | retailer's retail sales location and both the immediate payment | ||||||
17 | for the sale occurs at that location and the delivery or | ||||||
18 | shipment of the property occurs from that location, then that | ||||||
19 | retail sales location shall be deemed the sales location for | ||||||
20 | that sale "; and | ||||||
21 | on page 113, line 26, after " property ", by inserting " and the | ||||||
22 | term "office location" means a structure, or part of a | ||||||
23 | structure, held out to the public as being an office of the | ||||||
24 | retailer or its authorized representative, where at least one | ||||||
25 | individual performs authorized services for the retailer or its |
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1 | authorized representative with respect to the purchase of | ||||||
2 | tangible personal property from the retailer "; and | ||||||
3 | on page 115, line 16, after " orders ", by inserting " , or (5) in | ||||||
4 | those situations where the order for the purchase of tangible | ||||||
5 | personal property is received by the retailer or its authorized | ||||||
6 | representative, and, prior to final acceptance of the order by | ||||||
7 | the retailer or its authorized representative, the ordered | ||||||
8 | tangible personal property is delivered or shipped from the | ||||||
9 | inventory of the retailer at a location in this State, then the | ||||||
10 | sales location shall be the retailer's or its authorized | ||||||
11 | representative's office location in this State where the | ||||||
12 | purchase order for such tangible personal property is first | ||||||
13 | received or if such order is first received at an office | ||||||
14 | location outside the State then the sales location shall be the | ||||||
15 | inventory location from which the tangible personal property | ||||||
16 | was shipped or delivered, or (6) in those situations where the | ||||||
17 | order for the purchase of tangible personal property is first | ||||||
18 | received by the retailer, or placed by the purchaser, at a | ||||||
19 | retailer's retail sales location and both the immediate payment | ||||||
20 | for the sale occurs at that location and the delivery or | ||||||
21 | shipment of the property occurs from that location, then that | ||||||
22 | retail sales location shall be deemed the sales location for | ||||||
23 | that sale "; and | ||||||
24 | on page 120, line 21, after " property ", by inserting " and the |
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1 | term "office location" means a structure, or part of a | ||||||
2 | structure, held out to the public as being an office of the | ||||||
3 | retailer or its authorized representative, where at least one | ||||||
4 | individual performs authorized services for the retailer or its | ||||||
5 | authorized representative with respect to the purchase of | ||||||
6 | tangible personal property from the retailer "; and | ||||||
7 | on page 122, line 11, after " orders ", by inserting " , or (5) in | ||||||
8 | those situations where the order for the purchase of tangible | ||||||
9 | personal property is received by the retailer or its authorized | ||||||
10 | representative, and, prior to final acceptance of the order by | ||||||
11 | the retailer or its authorized representative, the ordered | ||||||
12 | tangible personal property is delivered or shipped from the | ||||||
13 | inventory of the retailer at a location in this State, then the | ||||||
14 | sales location shall be the retailer's or its authorized | ||||||
15 | representative's office location in this State where the | ||||||
16 | purchase order for such tangible personal property is first | ||||||
17 | received or if such order is first received at an office | ||||||
18 | location outside the State then the sales location shall be the | ||||||
19 | inventory location from which the tangible personal property | ||||||
20 | was shipped or delivered, or (6) in those situations where the | ||||||
21 | order for the purchase of tangible personal property is first | ||||||
22 | received by the retailer, or placed by the purchaser, at a | ||||||
23 | retailer's retail sales location and both the immediate payment | ||||||
24 | for the sale occurs at that location and the delivery or | ||||||
25 | shipment of the property occurs from that location, then that |
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1 | retail sales location shall be deemed the sales location for | ||||||
2 | that sale "; and | ||||||
3 | on page 136, line 18, after " property ", by inserting " and the | ||||||
4 | term "office location" means a structure, or part of a | ||||||
5 | structure, held out to the public as being an office of the | ||||||
6 | retailer or its authorized representative, where at least one | ||||||
7 | individual performs authorized services for the retailer or its | ||||||
8 | authorized representative with respect to the purchase of | ||||||
9 | tangible personal property from the retailer "; and | ||||||
10 | on page 138, line 11, after " earth ", by inserting " , or (6) in | ||||||
11 | those situations where the order for the purchase of tangible | ||||||
12 | personal property is received by the retailer or its authorized | ||||||
13 | representative, and, prior to final acceptance of the order by | ||||||
14 | the retailer or its authorized representative, the ordered | ||||||
15 | tangible personal property is delivered or shipped from the | ||||||
16 | inventory of the retailer at a location in this State, then the | ||||||
17 | sales location shall be the retailer's or its authorized | ||||||
18 | representative's office location in this State where the | ||||||
19 | purchase order for such tangible personal property is first | ||||||
20 | received or if such order is first received at an office | ||||||
21 | location outside the State then the sales location shall be the | ||||||
22 | inventory location from which the tangible personal property | ||||||
23 | was shipped or delivered, or (7) in those situations where the | ||||||
24 | order for the purchase of tangible personal property is first |
| |||||||
| |||||||
1 | received by the retailer, or placed by the purchaser, at a | ||||||
2 | retailer's retail sales location and both the immediate payment | ||||||
3 | for the sale occurs at that location and the delivery or | ||||||
4 | shipment of the property occurs from that location, then that | ||||||
5 | retail sales location shall be deemed the sales location for | ||||||
6 | that sale "; and | ||||||
7 | on page 163, line 14, after " property ", by inserting " and the | ||||||
8 | term "office location" means a structure, or part of a | ||||||
9 | structure, held out to the public as being an office of the | ||||||
10 | retailer or its authorized representative, where at least one | ||||||
11 | individual performs authorized services for the retailer or its | ||||||
12 | authorized representative with respect to the purchase of | ||||||
13 | tangible personal property from the retailer "; and | ||||||
14 | on page 165, line 7, after " earth ", by inserting " , or (6) in | ||||||
15 | those situations where the order for the purchase of tangible | ||||||
16 | personal property is received by the retailer or its authorized | ||||||
17 | representative, and, prior to final acceptance of the order by | ||||||
18 | the retailer or its authorized representative, the ordered | ||||||
19 | tangible personal property is delivered or shipped from the | ||||||
20 | inventory of the retailer at a location in this State, then the | ||||||
21 | sales location shall be the retailer's or its authorized | ||||||
22 | representative's office location in this State where the | ||||||
23 | purchase order for such tangible personal property is first | ||||||
24 | received or if such order is first received at an office |
| |||||||
| |||||||
1 | location outside the State then the sales location shall be the | ||||||
2 | inventory location from which the tangible personal property | ||||||
3 | was shipped or delivered, or (7) in those situations where the | ||||||
4 | order for the purchase of tangible personal property is first | ||||||
5 | received by the retailer, or placed by the purchaser, at a | ||||||
6 | retailer's retail sales location and both the immediate payment | ||||||
7 | for the sale occurs at that location and the delivery or | ||||||
8 | shipment of the property occurs from that location, then that | ||||||
9 | retail sales location shall be deemed the sales location for | ||||||
10 | that sale "; and | ||||||
11 | on page 173, line 8, after " property ", by inserting " and the | ||||||
12 | term "office location" means a structure, or part of a | ||||||
13 | structure, held out to the public as being an office of the | ||||||
14 | retailer or its authorized representative, where at least one | ||||||
15 | individual performs authorized services for the retailer or its | ||||||
16 | authorized representative with respect to the purchase of | ||||||
17 | tangible personal property from the retailer "; and | ||||||
18 | on page 174, line 24, after " orders ", by inserting " , or (5) in | ||||||
19 | those situations where the order for the purchase of tangible | ||||||
20 | personal property is received by the retailer or its authorized | ||||||
21 | representative, and, prior to final acceptance of the order by | ||||||
22 | the retailer or its authorized representative, the ordered | ||||||
23 | tangible personal property is delivered or shipped from the | ||||||
24 | inventory of the retailer at a location in this State, then the |
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| |||||||
1 | sales location shall be the retailer's or its authorized | ||||||
2 | representative's office location in this State where the | ||||||
3 | purchase order for such tangible personal property is first | ||||||
4 | received or if such order is first received at an office | ||||||
5 | location outside the State then the sales location shall be the | ||||||
6 | inventory location from which the tangible personal property | ||||||
7 | was shipped or delivered, or (6) in those situations where the | ||||||
8 | order for the purchase of tangible personal property is first | ||||||
9 | received by the retailer, or placed by the purchaser, at a | ||||||
10 | retailer's retail sales location and both the immediate payment | ||||||
11 | for the sale occurs at that location and the delivery or | ||||||
12 | shipment of the property occurs from that location, then that | ||||||
13 | retail sales location shall be deemed the sales location for | ||||||
14 | that sale "; and | ||||||
15 | on page 194, line 2, after " property ", by inserting " and the | ||||||
16 | term "office location" means a structure, or part of a | ||||||
17 | structure, held out to the public as being an office of the | ||||||
18 | retailer or its authorized representative, where at least one | ||||||
19 | individual performs authorized services for the retailer or its | ||||||
20 | authorized representative with respect to the purchase of | ||||||
21 | tangible personal property from the retailer "; and | ||||||
22 | on page 195, line 18, after " orders ", by inserting " , or (5) in | ||||||
23 | those situations where the order for the purchase of tangible | ||||||
24 | personal property is received by the retailer or its authorized |
| |||||||
| |||||||
1 | representative, and, prior to final acceptance of the order by | ||||||
2 | the retailer or its authorized representative, the ordered | ||||||
3 | tangible personal property is delivered or shipped from the | ||||||
4 | inventory of the retailer at a location in this State, then the | ||||||
5 | sales location shall be the retailer's or its authorized | ||||||
6 | representative's office location in this State where the | ||||||
7 | purchase order for such tangible personal property is first | ||||||
8 | received or if such order is first received at an office | ||||||
9 | location outside the State then the sales location shall be the | ||||||
10 | inventory location from which the tangible personal property | ||||||
11 | was shipped or delivered, or (6) in those situations where the | ||||||
12 | order for the purchase of tangible personal property is first | ||||||
13 | received by the retailer, or placed by the purchaser, at a | ||||||
14 | retailer's retail sales location and both the immediate payment | ||||||
15 | for the sale occurs at that location and the delivery or | ||||||
16 | shipment of the property occurs from that location, then that | ||||||
17 | retail sales location shall be deemed the sales location for | ||||||
18 | that sale "; and | ||||||
19 | on page 213, line 19, after " property ", by inserting " and the | ||||||
20 | term "office location" means a structure, or part of a | ||||||
21 | structure, held out to the public as being an office of the | ||||||
22 | retailer or its authorized representative, where at least one | ||||||
23 | individual performs authorized services for the retailer or its | ||||||
24 | authorized representative with respect to the purchase of | ||||||
25 | tangible personal property from the retailer "; and |
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1 | on page 215, line 9, after " orders ", by inserting " , or (5) in | ||||||
2 | those situations where the order for the purchase of tangible | ||||||
3 | personal property is received by the retailer or its authorized | ||||||
4 | representative, and, prior to final acceptance of the order by | ||||||
5 | the retailer or its authorized representative, the ordered | ||||||
6 | tangible personal property is delivered or shipped from the | ||||||
7 | inventory of the retailer at a location in this State, then the | ||||||
8 | sales location shall be the retailer's or its authorized | ||||||
9 | representative's office location in this State where the | ||||||
10 | purchase order for such tangible personal property is first | ||||||
11 | received or if such order is first received at an office | ||||||
12 | location outside the State then the sales location shall be the | ||||||
13 | inventory location from which the tangible personal property | ||||||
14 | was shipped or delivered, or (6) in those situations where the | ||||||
15 | order for the purchase of tangible personal property is first | ||||||
16 | received by the retailer, or placed by the purchaser, at a | ||||||
17 | retailer's retail sales location and both the immediate payment | ||||||
18 | for the sale occurs at that location and the delivery or | ||||||
19 | shipment of the property occurs from that location, then that | ||||||
20 | retail sales location shall be deemed the sales location for | ||||||
21 | that sale "; and | ||||||
22 | on page 227, line 21, after " property ", by inserting " and the | ||||||
23 | term "office location" means a structure, or part of a | ||||||
24 | structure, held out to the public as being an office of the |
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1 | retailer or its authorized representative, where at least one | ||||||
2 | individual performs authorized services for the retailer or its | ||||||
3 | authorized representative with respect to the purchase of | ||||||
4 | tangible personal property from the retailer "; and | ||||||
5 | on page 229, line 11, after " orders ", by inserting " , or (5) in | ||||||
6 | those situations where the order for the purchase of tangible | ||||||
7 | personal property is received by the retailer or its authorized | ||||||
8 | representative, and, prior to final acceptance of the order by | ||||||
9 | the retailer or its authorized representative, the ordered | ||||||
10 | tangible personal property is delivered or shipped from the | ||||||
11 | inventory of the retailer at a location in this State, then the | ||||||
12 | sales location shall be the retailer's or its authorized | ||||||
13 | representative's office location in this State where the | ||||||
14 | purchase order for such tangible personal property is first | ||||||
15 | received or if such order is first received at an office | ||||||
16 | location outside the State then the sales location shall be the | ||||||
17 | inventory location from which the tangible personal property | ||||||
18 | was shipped or delivered, or (6) in those situations where the | ||||||
19 | order for the purchase of tangible personal property is first | ||||||
20 | received by the retailer, or placed by the purchaser, at a | ||||||
21 | retailer's retail sales location and both the immediate payment | ||||||
22 | for the sale occurs at that location and the delivery or | ||||||
23 | shipment of the property occurs from that location, then that | ||||||
24 | retail sales location shall be deemed the sales location for | ||||||
25 | that sale ".
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