(A) 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, at the time of making such sales, collect the use tax levied by § 34.032 from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the State Tax Commission, if the State Tax Commission shall, by regulation, require such receipt. Each retailer or vendor shall list with the State Tax Commission the name and address of all of his or her agents operating in the town, and the location of any and all distribution of sales houses or offices or other places of business with the town.
(Prior Code, Ch. 7, Art. 3, § 35)
(B) The State Tax Commission may, in its discretion, upon application, authorize the collection of the tax levied by § 34.032 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 at such out-of-state places of business for use in the town. Such retailer or vendor may be issued, without charge, a permit to collect such taxes, but the State Tax Commission in such 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 when at any time, the State Tax Commission considers that such tax can more effectively be collected from the person using such property in the town. Provided, however, that 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, transactions shall continue to be subject to applicable Municipality Sales Tax at the point of delivery and the tax shall be collected and reported under taxpayer’s sales tax permit number accordingly.
(Prior Code, Ch. 7, Art. 3, § 36)
(Ord. 9-2-86-1, passed - -)