Where gasoline or motor fuel is sold within the town by a distributor of gasoline to a retail dealer in gasoline and subsequently sold within the town by the retail dealer in gasoline to the consumer, the sale by the distributor of gasoline shall be construed as the taxable sale for the purposes of this subchapter, and the subsequent sale by the retail dealer in gasoline shall not be taxed; provided, that where the sale from the distributer in gasoline takes place outside the limits of the town and the sale from the retail dealer in gasoline to the consumer takes place within the limits of the town, the sale by the retail dealer within the town shall be construed as the taxable sale for the purpose of this subchapter.
(Ord. 386, passed 11-10-1958)