(A) Collection of tax.
(1) Every retailer or vendor maintaining places of business both within and without the state and making sales of tangible personal property from a place of business outside of the state for use in the town shall collect the use tax levied by this subchapter from the purchaser at the time of making such sale and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission, if the Tax Commission shall, by regulation, require such receipt.
(2) Each retailer or vendor shall list with the Tax Commission the names and addresses of all of his or her agents operating in the town and the location of any and all distribution or sales houses or offices or other places of business in the town.
(B) Vendors maintaining place of business outside of state.
(1) The Tax Commission may, in its discretion and upon application, authorize the collection of the tax herein levied by any retailer or vendor not maintaining a place of business within the state but who makes sales of tangible personal property for use in the town, and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and without the state and making sales of tangible personal property for use in the town at such out-of-state place of business.
(2) Such retailer or vendor may be issued, without charge, a permit to collect such taxes by the Tax Commission in such a manner and subject to such regulations and agreements as it shall prescribe. When so authorized, it shall be the duty of such retailer or vendor to collect the tax upon all tangible personal property sold, to his or her knowledge, for use within the town. Such authority and permit may be cancelled at any time when the Tax Commission considers that such tax can more effectively be collected from the person using such property in the town.
(3) However, in all instances where such sales are made or completed by delivery to the purchaser within the town by the retailer or vendor in such retailer’s or vendor’s vehicle, whether owned or leased, but not by common carrier, such sales or transactions shall continue to be subject to the applicable town sales tax at the point of delivery, and the tax shall be collected and reported under the taxpayer’s sales tax permit number accordingly.
(Prior Code, § 3-3-10)