An excise tax is imposed on the storage, use or other consumption in the town of tangible personal property purchased from any retailer on or after the operative date of this chapter, for storage, use or other consumption in the town at the rate of one percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
(Prior Code, § 3.08.100)