(A) For the purposes of this subchapter, all retail sales are consummated, at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his or her agent to a destination outside the limits of the town or to a common carrier for delivery to a destination outside the limits of the town.
(B) In the event a retailer has no permanent place of business in the town, or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of the sales tax imposed by this subchapter shall be determined by the provisions of C.R.S. Title 39, Article 26, as amended, and by rules and regulations promulgated by the Department of Revenue of the state.
(Ord. 2000-4, passed 11-9-2000; Ord. 2000-5, passed 11-9-2000)