A. On and after July 1, 1972, it is presumed that tangible personal property delivered outside this County to a purchaser known by the retailer to be a resident of this County was purchased from a retailer for storage, use or other consumption in this County and stored, used or otherwise consumed in this County.
B. This presumption may be controverted by:
1. A statement in writing, signed by the purchaser or his authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this County;
2. Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this County. (Ord. 106 §4(O), 1989)