Sen. Toi W. Hutchinson

Filed: 4/11/2011

 

 


 

 


 
09700SB2194sam003LRB097 10235 HLH 54345 a

1
AMENDMENT TO SENATE BILL 2194

2    AMENDMENT NO. ______. Amend Senate Bill 2194, AS AMENDED,
3with reference to page and line numbers of Senate Amendment No.
41, on page 4, line 5, after "property", by inserting "and the
5term "office location" means a structure, or part of a
6structure, held out to the public as being an office of the
7retailer or its authorized representative, where at least one
8individual performs authorized services for the retailer or its
9authorized representative with respect to the purchase of
10tangible personal property from the retailer and the services
11relate in some fashion to the overall order processing or sales
12approval process, including, but not limited to, order input,
13order review, credit review, credit approval, order
14acceptance, or order rejection"; and
 
15on page 5, line 21, after "orders", by inserting ", or (5) in
16those situations where the order for the purchase of tangible
17personal property is received by the retailer or its authorized

 

 

09700SB2194sam003- 2 -LRB097 10235 HLH 54345 a

1representative, and, prior to final acceptance of the order by
2the retailer or its authorized representative, the ordered
3tangible personal property is delivered or shipped from the
4inventory of the retailer at a location in this State, then the
5sales location shall be the retailer's or its authorized
6representative's office location in this State where the
7purchase order for such tangible personal property is first
8received or if such order is first received at an office
9location outside the State then the sales location shall be the
10inventory location from which the tangible personal property
11was shipped or delivered, or (6) in those situations where the
12order for the purchase of tangible personal property is first
13received by the retailer, or placed by the purchaser, at a
14retailer's retail sales location and both the immediate payment
15for the sale occurs at that location and the delivery or
16shipment of the property occurs from that location, then that
17retail sales location shall be deemed the sales location for
18that sale"; and
 
19on page 11, line 1, after "property", by inserting "and the
20term "office location" means a structure, or part of a
21structure, held out to the public as being an office of the
22retailer or its authorized representative, where at least one
23individual performs authorized services for the retailer or its
24authorized representative with respect to the purchase of
25tangible personal property from the retailer and the services

 

 

09700SB2194sam003- 3 -LRB097 10235 HLH 54345 a

1relate in some fashion to the overall order processing or sales
2approval process, including, but not limited to, order input,
3order review, credit review, credit approval, order
4acceptance, or order rejection"; and
 
5on page 12, line 17, after "orders", by inserting ", or (5) in
6those situations where the order for the purchase of tangible
7personal property is received by the retailer or its authorized
8representative, and, prior to final acceptance of the order by
9the retailer or its authorized representative, the ordered
10tangible personal property is delivered or shipped from the
11inventory of the retailer at a location in this State, then the
12sales location shall be the retailer's or its authorized
13representative's office location in this State where the
14purchase order for such tangible personal property is first
15received or if such order is first received at an office
16location outside the State then the sales location shall be the
17inventory location from which the tangible personal property
18was shipped or delivered, or (6) in those situations where the
19order for the purchase of tangible personal property is first
20received by the retailer, or placed by the purchaser, at a
21retailer's retail sales location and both the immediate payment
22for the sale occurs at that location and the delivery or
23shipment of the property occurs from that location, then that
24retail sales location shall be deemed the sales location for
25that sale"; and
 

 

 

09700SB2194sam003- 4 -LRB097 10235 HLH 54345 a

1on page 22, line 18, after "property", by inserting "and the
2term "office location" means a structure, or part of a
3structure, held out to the public as being an office of the
4retailer or its authorized representative, where at least one
5individual performs authorized services for the retailer or its
6authorized representative with respect to the purchase of
7tangible personal property from the retailer and the services
8relate in some fashion to the overall order processing or sales
9approval process, including, but not limited to, order input,
10order review, credit review, credit approval, order
11acceptance, or order rejection"; and
 
12on page 24, line 8, after "orders", by inserting ", or (5) in
13those situations where the order for the purchase of tangible
14personal property is received by the retailer or its authorized
15representative, and, prior to final acceptance of the order by
16the retailer or its authorized representative, the ordered
17tangible personal property is delivered or shipped from the
18inventory of the retailer at a location in this State, then the
19sales location shall be the retailer's or its authorized
20representative's office location in this State where the
21purchase order for such tangible personal property is first
22received or if such order is first received at an office
23location outside the State then the sales location shall be the
24inventory location from which the tangible personal property

 

 

09700SB2194sam003- 5 -LRB097 10235 HLH 54345 a

1was shipped or delivered, or (6) in those situations where the
2order for the purchase of tangible personal property is first
3received by the retailer, or placed by the purchaser, at a
4retailer's retail sales location and both the immediate payment
5for the sale occurs at that location and the delivery or
6shipment of the property occurs from that location, then that
7retail sales location shall be deemed the sales location for
8that sale"; and
 
9on page 40, line 2, after "property", by inserting "and the
10term "office location" means a structure, or part of a
11structure, held out to the public as being an office of the
12retailer or its authorized representative, where at least one
13individual performs authorized services for the retailer or its
14authorized representative with respect to the purchase of
15tangible personal property from the retailer and the services
16relate in some fashion to the overall order processing or sales
17approval process, including, but not limited to, order input,
18order review, credit review, credit approval, order
19acceptance, or order rejection"; and
 
20on page 41, line 18, after "orders", by inserting ", or (5) in
21those situations where the order for the purchase of tangible
22personal property is received by the retailer or its authorized
23representative, and, prior to final acceptance of the order by
24the retailer or its authorized representative, the ordered

 

 

09700SB2194sam003- 6 -LRB097 10235 HLH 54345 a

1tangible personal property is delivered or shipped from the
2inventory of the retailer at a location in this State, then the
3sales location shall be the retailer's or its authorized
4representative's office location in this State where the
5purchase order for such tangible personal property is first
6received or if such order is first received at an office
7location outside the State then the sales location shall be the
8inventory location from which the tangible personal property
9was shipped or delivered, or (6) in those situations where the
10order for the purchase of tangible personal property is first
11received by the retailer, or placed by the purchaser, at a
12retailer's retail sales location and both the immediate payment
13for the sale occurs at that location and the delivery or
14shipment of the property occurs from that location, then that
15retail sales location shall be deemed the sales location for
16that sale"; and
 
17on page 58, line 8, after "property", by inserting "and the
18term "office location" means a structure, or part of a
19structure, held out to the public as being an office of the
20retailer or its authorized representative, where at least one
21individual performs authorized services for the retailer or its
22authorized representative with respect to the purchase of
23tangible personal property from the retailer and the services
24relate in some fashion to the overall order processing or sales
25approval process, including, but not limited to, order input,

 

 

09700SB2194sam003- 7 -LRB097 10235 HLH 54345 a

1order review, credit review, credit approval, order
2acceptance, or order rejection"; and
 
3on page 59, line 24, after "orders", by inserting ", or (5) in
4those situations where the order for the purchase of tangible
5personal property is received by the retailer or its authorized
6representative, and, prior to final acceptance of the order by
7the retailer or its authorized representative, the ordered
8tangible personal property is delivered or shipped from the
9inventory of the retailer at a location in this State, then the
10sales location shall be the retailer's or its authorized
11representative's office location in this State where the
12purchase order for such tangible personal property is first
13received or if such order is first received at an office
14location outside the State then the sales location shall be the
15inventory location from which the tangible personal property
16was shipped or delivered, or (6) in those situations where the
17order for the purchase of tangible personal property is first
18received by the retailer, or placed by the purchaser, at a
19retailer's retail sales location and both the immediate payment
20for the sale occurs at that location and the delivery or
21shipment of the property occurs from that location, then that
22retail sales location shall be deemed the sales location for
23that sale"; and
 
24on page 71, line 3, after "property", by inserting "and the

 

 

09700SB2194sam003- 8 -LRB097 10235 HLH 54345 a

1term "office location" means a structure, or part of a
2structure, held out to the public as being an office of the
3retailer or its authorized representative, where at least one
4individual performs authorized services for the retailer or its
5authorized representative with respect to the purchase of
6tangible personal property from the retailer and the services
7relate in some fashion to the overall order processing or sales
8approval process, including, but not limited to, order input,
9order review, credit review, credit approval, order
10acceptance, or order rejection"; and
 
11on page 72, line 19, after "orders", by inserting ", or (5) in
12those situations where the order for the purchase of tangible
13personal property is received by the retailer or its authorized
14representative, and, prior to final acceptance of the order by
15the retailer or its authorized representative, the ordered
16tangible personal property is delivered or shipped from the
17inventory of the retailer at a location in this State, then the
18sales location shall be the retailer's or its authorized
19representative's office location in this State where the
20purchase order for such tangible personal property is first
21received or if such order is first received at an office
22location outside the State then the sales location shall be the
23inventory location from which the tangible personal property
24was shipped or delivered, or (6) in those situations where the
25order for the purchase of tangible personal property is first

 

 

09700SB2194sam003- 9 -LRB097 10235 HLH 54345 a

1received by the retailer, or placed by the purchaser, at a
2retailer's retail sales location and both the immediate payment
3for the sale occurs at that location and the delivery or
4shipment of the property occurs from that location, then that
5retail sales location shall be deemed the sales location for
6that sale"; and
 
7on page 86, line 10, after "property", by inserting "and the
8term "office location" means a structure, or part of a
9structure, held out to the public as being an office of the
10retailer or its authorized representative, where at least one
11individual performs authorized services for the retailer or its
12authorized representative with respect to the purchase of
13tangible personal property from the retailer and the services
14relate in some fashion to the overall order processing or sales
15approval process, including, but not limited to, order input,
16order review, credit review, credit approval, order
17acceptance, or order rejection"; and
 
18on page 87, line 26, after "orders", by inserting ", or (5) in
19those situations where the order for the purchase of tangible
20personal property is received by the retailer or its authorized
21representative, and, prior to final acceptance of the order by
22the retailer or its authorized representative, the ordered
23tangible personal property is delivered or shipped from the
24inventory of the retailer at a location in this State, then the

 

 

09700SB2194sam003- 10 -LRB097 10235 HLH 54345 a

1sales location shall be the retailer's or its authorized
2representative's office location in this State where the
3purchase order for such tangible personal property is first
4received or if such order is first received at an office
5location outside the State then the sales location shall be the
6inventory location from which the tangible personal property
7was shipped or delivered, or (6) in those situations where the
8order for the purchase of tangible personal property is first
9received by the retailer, or placed by the purchaser, at a
10retailer's retail sales location and both the immediate payment
11for the sale occurs at that location and the delivery or
12shipment of the property occurs from that location, then that
13retail sales location shall be deemed the sales location for
14that sale"; and
 
15on page 94, line 22, after "property", by inserting "and the
16term "office location" means a structure, or part of a
17structure, held out to the public as being an office of the
18retailer or its authorized representative, where at least one
19individual performs authorized services for the retailer or its
20authorized representative with respect to the purchase of
21tangible personal property from the retailer and the services
22relate in some fashion to the overall order processing or sales
23approval process, including, but not limited to, order input,
24order review, credit review, credit approval, order
25acceptance, or order rejection"; and
 

 

 

09700SB2194sam003- 11 -LRB097 10235 HLH 54345 a

1on page 96, line 12, after "orders", by inserting ", or (5) in
2those situations where the order for the purchase of tangible
3personal property is received by the retailer or its authorized
4representative, and, prior to final acceptance of the order by
5the retailer or its authorized representative, the ordered
6tangible personal property is delivered or shipped from the
7inventory of the retailer at a location in this State, then the
8sales location shall be the retailer's or its authorized
9representative's office location in this State where the
10purchase order for such tangible personal property is first
11received or if such order is first received at an office
12location outside the State then the sales location shall be the
13inventory location from which the tangible personal property
14was shipped or delivered, or (6) in those situations where the
15order for the purchase of tangible personal property is first
16received by the retailer, or placed by the purchaser, at a
17retailer's retail sales location and both the immediate payment
18for the sale occurs at that location and the delivery or
19shipment of the property occurs from that location, then that
20retail sales location shall be deemed the sales location for
21that sale"; and
 
22on page 105, line 7, after "property", by inserting "and the
23term "office location" means a structure, or part of a
24structure, held out to the public as being an office of the

 

 

09700SB2194sam003- 12 -LRB097 10235 HLH 54345 a

1retailer or its authorized representative, where at least one
2individual performs authorized services for the retailer or its
3authorized representative with respect to the purchase of
4tangible personal property from the retailer and the services
5relate in some fashion to the overall order processing or sales
6approval process, including, but not limited to, order input,
7order review, credit review, credit approval, order
8acceptance, or order rejection"; and
 
9on page 106, line 23, after "orders", by inserting ", or (5) in
10those situations where the order for the purchase of tangible
11personal property is received by the retailer or its authorized
12representative, and, prior to final acceptance of the order by
13the retailer or its authorized representative, the ordered
14tangible personal property is delivered or shipped from the
15inventory of the retailer at a location in this State, then the
16sales location shall be the retailer's or its authorized
17representative's office location in this State where the
18purchase order for such tangible personal property is first
19received or if such order is first received at an office
20location outside the State then the sales location shall be the
21inventory location from which the tangible personal property
22was shipped or delivered, or (6) in those situations where the
23order for the purchase of tangible personal property is first
24received by the retailer, or placed by the purchaser, at a
25retailer's retail sales location and both the immediate payment

 

 

09700SB2194sam003- 13 -LRB097 10235 HLH 54345 a

1for the sale occurs at that location and the delivery or
2shipment of the property occurs from that location, then that
3retail sales location shall be deemed the sales location for
4that sale"; and
 
5on page 113, line 26, after "property", by inserting "and the
6term "office location" means a structure, or part of a
7structure, held out to the public as being an office of the
8retailer or its authorized representative, where at least one
9individual performs authorized services for the retailer or its
10authorized representative with respect to the purchase of
11tangible personal property from the retailer and the services
12relate in some fashion to the overall order processing or sales
13approval process, including, but not limited to, order input,
14order review, credit review, credit approval, order
15acceptance, or order rejection"; and
 
16on page 115, line 16, after "orders", by inserting ", or (5) in
17those situations where the order for the purchase of tangible
18personal property is received by the retailer or its authorized
19representative, and, prior to final acceptance of the order by
20the retailer or its authorized representative, the ordered
21tangible personal property is delivered or shipped from the
22inventory of the retailer at a location in this State, then the
23sales location shall be the retailer's or its authorized
24representative's office location in this State where the

 

 

09700SB2194sam003- 14 -LRB097 10235 HLH 54345 a

1purchase order for such tangible personal property is first
2received or if such order is first received at an office
3location outside the State then the sales location shall be the
4inventory location from which the tangible personal property
5was shipped or delivered, or (6) in those situations where the
6order for the purchase of tangible personal property is first
7received by the retailer, or placed by the purchaser, at a
8retailer's retail sales location and both the immediate payment
9for the sale occurs at that location and the delivery or
10shipment of the property occurs from that location, then that
11retail sales location shall be deemed the sales location for
12that sale"; and
 
13on page 120, line 21, after "property", by inserting "and the
14term "office location" means a structure, or part of a
15structure, held out to the public as being an office of the
16retailer or its authorized representative, where at least one
17individual performs authorized services for the retailer or its
18authorized representative with respect to the purchase of
19tangible personal property from the retailer and the services
20relate in some fashion to the overall order processing or sales
21approval process, including, but not limited to, order input,
22order review, credit review, credit approval, order
23acceptance, or order rejection"; and
 
24on page 122, line 11, after "orders", by inserting ", or (5) in

 

 

09700SB2194sam003- 15 -LRB097 10235 HLH 54345 a

1those situations where the order for the purchase of tangible
2personal property is received by the retailer or its authorized
3representative, and, prior to final acceptance of the order by
4the retailer or its authorized representative, the ordered
5tangible personal property is delivered or shipped from the
6inventory of the retailer at a location in this State, then the
7sales location shall be the retailer's or its authorized
8representative's office location in this State where the
9purchase order for such tangible personal property is first
10received or if such order is first received at an office
11location outside the State then the sales location shall be the
12inventory location from which the tangible personal property
13was shipped or delivered, or (6) in those situations where the
14order for the purchase of tangible personal property is first
15received by the retailer, or placed by the purchaser, at a
16retailer's retail sales location and both the immediate payment
17for the sale occurs at that location and the delivery or
18shipment of the property occurs from that location, then that
19retail sales location shall be deemed the sales location for
20that sale"; and
 
21on page 136, line 18, after "property", by inserting "and the
22term "office location" means a structure, or part of a
23structure, held out to the public as being an office of the
24retailer or its authorized representative, where at least one
25individual performs authorized services for the retailer or its

 

 

09700SB2194sam003- 16 -LRB097 10235 HLH 54345 a

1authorized representative with respect to the purchase of
2tangible personal property from the retailer and the services
3relate in some fashion to the overall order processing or sales
4approval process, including, but not limited to, order input,
5order review, credit review, credit approval, order
6acceptance, or order rejection"; and
 
7on page 138, line 11, after "earth", by inserting ", or (6) in
8those situations where the order for the purchase of tangible
9personal property is received by the retailer or its authorized
10representative, and, prior to final acceptance of the order by
11the retailer or its authorized representative, the ordered
12tangible personal property is delivered or shipped from the
13inventory of the retailer at a location in this State, then the
14sales location shall be the retailer's or its authorized
15representative's office location in this State where the
16purchase order for such tangible personal property is first
17received or if such order is first received at an office
18location outside the State then the sales location shall be the
19inventory location from which the tangible personal property
20was shipped or delivered, or (7) in those situations where the
21order for the purchase of tangible personal property is first
22received by the retailer, or placed by the purchaser, at a
23retailer's retail sales location and both the immediate payment
24for the sale occurs at that location and the delivery or
25shipment of the property occurs from that location, then that

 

 

09700SB2194sam003- 17 -LRB097 10235 HLH 54345 a

1retail sales location shall be deemed the sales location for
2that sale"; and
 
3on page 163, line 14, after "property", by inserting "and the
4term "office location" means a structure, or part of a
5structure, held out to the public as being an office of the
6retailer or its authorized representative, where at least one
7individual performs authorized services for the retailer or its
8authorized representative with respect to the purchase of
9tangible personal property from the retailer and the services
10relate in some fashion to the overall order processing or sales
11approval process, including, but not limited to, order input,
12order review, credit review, credit approval, order
13acceptance, or order rejection"; and
 
14on page 165, line 7, after "earth", by inserting ", or (6) in
15those situations where the order for the purchase of tangible
16personal property is received by the retailer or its authorized
17representative, and, prior to final acceptance of the order by
18the retailer or its authorized representative, the ordered
19tangible personal property is delivered or shipped from the
20inventory of the retailer at a location in this State, then the
21sales location shall be the retailer's or its authorized
22representative's office location in this State where the
23purchase order for such tangible personal property is first
24received or if such order is first received at an office

 

 

09700SB2194sam003- 18 -LRB097 10235 HLH 54345 a

1location outside the State then the sales location shall be the
2inventory location from which the tangible personal property
3was shipped or delivered, or (7) in those situations where the
4order for the purchase of tangible personal property is first
5received by the retailer, or placed by the purchaser, at a
6retailer's retail sales location and both the immediate payment
7for the sale occurs at that location and the delivery or
8shipment of the property occurs from that location, then that
9retail sales location shall be deemed the sales location for
10that sale"; and
 
11on page 173, line 8, after "property", by inserting "and the
12term "office location" means a structure, or part of a
13structure, held out to the public as being an office of the
14retailer or its authorized representative, where at least one
15individual performs authorized services for the retailer or its
16authorized representative with respect to the purchase of
17tangible personal property from the retailer and the services
18relate in some fashion to the overall order processing or sales
19approval process, including, but not limited to, order input,
20order review, credit review, credit approval, order
21acceptance, or order rejection"; and
 
22on page 174, line 24, after "orders", by inserting ", or (5) in
23those situations where the order for the purchase of tangible
24personal property is received by the retailer or its authorized

 

 

09700SB2194sam003- 19 -LRB097 10235 HLH 54345 a

1representative, and, prior to final acceptance of the order by
2the retailer or its authorized representative, the ordered
3tangible personal property is delivered or shipped from the
4inventory of the retailer at a location in this State, then the
5sales location shall be the retailer's or its authorized
6representative's office location in this State where the
7purchase order for such tangible personal property is first
8received or if such order is first received at an office
9location outside the State then the sales location shall be the
10inventory location from which the tangible personal property
11was shipped or delivered, or (6) in those situations where the
12order for the purchase of tangible personal property is first
13received by the retailer, or placed by the purchaser, at a
14retailer's retail sales location and both the immediate payment
15for the sale occurs at that location and the delivery or
16shipment of the property occurs from that location, then that
17retail sales location shall be deemed the sales location for
18that sale"; and
 
19on page 194, line 2, after "property", by inserting "and the
20term "office location" means a structure, or part of a
21structure, held out to the public as being an office of the
22retailer or its authorized representative, where at least one
23individual performs authorized services for the retailer or its
24authorized representative with respect to the purchase of
25tangible personal property from the retailer and the services

 

 

09700SB2194sam003- 20 -LRB097 10235 HLH 54345 a

1relate in some fashion to the overall order processing or sales
2approval process, including, but not limited to, order input,
3order review, credit review, credit approval, order
4acceptance, or order rejection"; and
 
5on page 195, line 18, after "orders", by inserting ", or (5) in
6those situations where the order for the purchase of tangible
7personal property is received by the retailer or its authorized
8representative, and, prior to final acceptance of the order by
9the retailer or its authorized representative, the ordered
10tangible personal property is delivered or shipped from the
11inventory of the retailer at a location in this State, then the
12sales location shall be the retailer's or its authorized
13representative's office location in this State where the
14purchase order for such tangible personal property is first
15received or if such order is first received at an office
16location outside the State then the sales location shall be the
17inventory location from which the tangible personal property
18was shipped or delivered, or (6) in those situations where the
19order for the purchase of tangible personal property is first
20received by the retailer, or placed by the purchaser, at a
21retailer's retail sales location and both the immediate payment
22for the sale occurs at that location and the delivery or
23shipment of the property occurs from that location, then that
24retail sales location shall be deemed the sales location for
25that sale"; and
 

 

 

09700SB2194sam003- 21 -LRB097 10235 HLH 54345 a

1on page 213, line 19, after "property", by inserting "and the
2term "office location" means a structure, or part of a
3structure, held out to the public as being an office of the
4retailer or its authorized representative, where at least one
5individual performs authorized services for the retailer or its
6authorized representative with respect to the purchase of
7tangible personal property from the retailer and the services
8relate in some fashion to the overall order processing or sales
9approval process, including, but not limited to, order input,
10order review, credit review, credit approval, order
11acceptance, or order rejection"; and
 
12on page 215, line 9, after "orders", by inserting ", or (5) in
13those situations where the order for the purchase of tangible
14personal property is received by the retailer or its authorized
15representative, and, prior to final acceptance of the order by
16the retailer or its authorized representative, the ordered
17tangible personal property is delivered or shipped from the
18inventory of the retailer at a location in this State, then the
19sales location shall be the retailer's or its authorized
20representative's office location in this State where the
21purchase order for such tangible personal property is first
22received or if such order is first received at an office
23location outside the State then the sales location shall be the
24inventory location from which the tangible personal property

 

 

09700SB2194sam003- 22 -LRB097 10235 HLH 54345 a

1was shipped or delivered, or (6) in those situations where the
2order for the purchase of tangible personal property is first
3received by the retailer, or placed by the purchaser, at a
4retailer's retail sales location and both the immediate payment
5for the sale occurs at that location and the delivery or
6shipment of the property occurs from that location, then that
7retail sales location shall be deemed the sales location for
8that sale"; and
 
9on page 227, line 21, after "property", by inserting "and the
10term "office location" means a structure, or part of a
11structure, held out to the public as being an office of the
12retailer or its authorized representative, where at least one
13individual performs authorized services for the retailer or its
14authorized representative with respect to the purchase of
15tangible personal property from the retailer and the services
16relate in some fashion to the overall order processing or sales
17approval process, including, but not limited to, order input,
18order review, credit review, credit approval, order
19acceptance, or order rejection"; and
 
20on page 229, line 11, after "orders", by inserting ", or (5) in
21those situations where the order for the purchase of tangible
22personal property is received by the retailer or its authorized
23representative, and, prior to final acceptance of the order by
24the retailer or its authorized representative, the ordered

 

 

09700SB2194sam003- 23 -LRB097 10235 HLH 54345 a

1tangible personal property is delivered or shipped from the
2inventory of the retailer at a location in this State, then the
3sales location shall be the retailer's or its authorized
4representative's office location in this State where the
5purchase order for such tangible personal property is first
6received or if such order is first received at an office
7location outside the State then the sales location shall be the
8inventory location from which the tangible personal property
9was shipped or delivered, or (6) in those situations where the
10order for the purchase of tangible personal property is first
11received by the retailer, or placed by the purchaser, at a
12retailer's retail sales location and both the immediate payment
13for the sale occurs at that location and the delivery or
14shipment of the property occurs from that location, then that
15retail sales location shall be deemed the sales location for
16that sale".