(A) Every retailer or vendor maintaining places of business both within and without the state and making sales of tangible personal property from a place of business outside the state for use in the municipality shall, at the time of making such sales, collect the use tax levied by this subchapter 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.
(B) Each retailer or vendor shall list with the Tax Commission the names and addresses of all of his or her agents operating in the municipality and the locations of any and all distribution or sales houses or office or other places of business in the town.
(Prior Code, § 7-607) (Ord. 2007-02, passed 7-10-2007) Penalty, see § 34.999