Full Text of SB2194 97th General Assembly
SB2194sam002 97TH GENERAL ASSEMBLY | Sen. Toi W. Hutchinson Filed: 4/11/2011
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| 1 | | AMENDMENT TO SENATE BILL 2194
| 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
| 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 |
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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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| 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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| 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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