111.0702 SALES MADE IN THE MUNICIPALITY.

   As used in Section 111.0701(c), "sales made in the Municipality" means:

   (a)    All sales of tangible personal property which is delivered within the Municipality of Highland Heights regardless of where title passes if shipped or delivered from a stock of goods within the Municipality.

   (b)    All sales of tangible personal property which is delivered within the Municipality of Highland Heights regardless of where title passes, even though transported from a point outside the Municipality, if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Municipality and the sales result from such solicitation or promotion.

   (c)    All sales of tangible personal property which is shipped from a place within the Municipality of Highland Heights to purchasers outside of the Municipality regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made. (Ord. 61-1966. Passed 12-27-66.)