(A) Every retailer or vendor maintaining places of business both within and outside of the state and making sales of tangible, personal property from a place of business outside this state for use in this municipality shall, at the time of making such sales, collect the use tax levied herein from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission if the Tax Commission shall, by regulation, require such receipt. Each retailer or vendor shall list with the Tax Commission the name and address of all his or her agents operating in this municipality and location of any and all distribution or sales houses or offices or other places of business in this town.
(Prior Code, § 1-89)
(B) In its discretion, The Tax Commission may, upon application, authorize the collection of the tax herein levied by any retailer or vendor not maintaining a place of business within this state but who makes sales of tangible, personal property for use in this municipality and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and outside of the state and making sales of tangible, personal property at such out-of-state place of business for use in this municipality. Such retailer or vendor may be issued, without charge, a permit to collect such taxes, by the Tax Commission in such manner and subject to such regulations and agreements as it shall prescribe. When so authorized, it shall be the duty of such retailer or vendor to collect the tax upon all tangible, personal property sold to his or her knowledge for use within this municipality. Provided, however, in all instances where such sales are made or completed by delivery to the purchaser within this municipality by the retailer or vendor in such retailer’s or vendor’s vehicle (whether owned or leased, not by common carrier), such sales or transactions shall continue to be subject to applicable Municipal Sales Tax as the point of delivery and the tax shall be collected and reported under taxpayer’s sales tax permit number accordingly.
(Prior Code, § 1-90)