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Sen. Toi W. Hutchinson
Filed: 4/11/2011
| | 09700SB2149sam004 | | LRB097 10235 HLH 53530 a |
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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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| | 09700SB2149sam004 | - 10 - | LRB097 10235 HLH 53530 a |
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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 |
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| | 09700SB2149sam004 | - 15 - | LRB097 10235 HLH 53530 a |
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| 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 |
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| | 09700SB2149sam004 | - 16 - | LRB097 10235 HLH 53530 a |
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| 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 |
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| | 09700SB2149sam004 | - 18 - | LRB097 10235 HLH 53530 a |
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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 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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| | 09700SB2149sam004 | - 19 - | LRB097 10235 HLH 53530 a |
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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 |
|
| | 09700SB2149sam004 | - 20 - | LRB097 10235 HLH 53530 a |
|
|
| 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".
|