When, in the opinion of the Commissioner, it is necessary for the efficient administration of the tax, the Commissioner may regard any salesperson, representative, trucker, peddler or canvasser as the agent of the dealer, distributor, supervisor, employer or other person under whom such salesperson, representative, trucker, peddler or canvasser operated or from whom the tangible property is being sold is obtained, and may regard the dealer, distributor, supervisor, employer or other person as a retailer for the purposes of this subchapter.
(1992 Code, § 436:40) (Ord. 1406, passed 1-7-2007)