2-3-8: GENERAL PROVISIONS FOR SALES TAX:
   A.   For the purpose of this chapter, 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 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 chapter shall be determined by the provisions of article 26 of title 39, Colorado Revised Statutes, 1973, as amended, and by rules and regulations promulgated by the department of revenue of the state of Colorado. (Ord. 177, 2-22-1990)