|
Sen. Toi W. Hutchinson
Filed: 4/11/2011
| | 09700SB2149sam004 | | LRB097 10235 HLH 53530 a |
|
|
1 | | AMENDMENT TO SENATE BILL 2194
|
2 | | AMENDMENT NO. ______. Amend Senate Bill 2194, AS AMENDED, |
3 | | with reference to page and line numbers of Senate Amendment No. |
4 | | 1, on page 4, line 5, after " property ", by inserting " and the |
5 | | term "office location" means a structure, or part of a |
6 | | structure, held out to the public as being an office of the |
7 | | retailer or its authorized representative, where at least one |
8 | | individual performs authorized services for the retailer or its |
9 | | authorized representative with respect to the purchase of |
10 | | tangible personal property from the retailer "; and
|
11 | | on page 5, line 21, after " orders ", by inserting " , or (5) in |
12 | | those situations where the order for the purchase of tangible |
13 | | personal property is received by the retailer or its authorized |
14 | | representative, and, prior to final acceptance of the order by |
15 | | the retailer or its authorized representative, the ordered |
16 | | tangible personal property is delivered or shipped from the |
17 | | inventory of the retailer at a location in this State, then the |
|
| | 09700SB2149sam004 | - 2 - | LRB097 10235 HLH 53530 a |
|
|
1 | | sales location shall be the retailer's or its authorized |
2 | | representative's office location in this State where the |
3 | | purchase order for such tangible personal property is first |
4 | | received or if such order is first received at an office |
5 | | location outside the State then the sales location shall be the |
6 | | inventory location from which the tangible personal property |
7 | | was shipped or delivered, or (6) in those situations where the |
8 | | order for the purchase of tangible personal property is first |
9 | | received by the retailer, or placed by the purchaser, at a |
10 | | retailer's retail sales location and both the immediate payment |
11 | | for the sale occurs at that location and the delivery or |
12 | | shipment of the property occurs from that location, then that |
13 | | retail sales location shall be deemed the sales location for |
14 | | that sale "; and |
15 | | on page 11, line 1, after " property ", by inserting " and the |
16 | | term "office location" means a structure, or part of a |
17 | | structure, held out to the public as being an office of the |
18 | | retailer or its authorized representative, where at least one |
19 | | individual performs authorized services for the retailer or its |
20 | | authorized representative with respect to the purchase of |
21 | | tangible personal property from the retailer "; and |
22 | | on page 12, line 17, after " orders ", by inserting " , or (5) in |
23 | | those situations where the order for the purchase of tangible |
24 | | personal property is received by the retailer or its authorized |
|
| | 09700SB2149sam004 | - 3 - | LRB097 10235 HLH 53530 a |
|
|
1 | | representative, and, prior to final acceptance of the order by |
2 | | the retailer or its authorized representative, the ordered |
3 | | tangible personal property is delivered or shipped from the |
4 | | inventory of the retailer at a location in this State, then the |
5 | | sales location shall be the retailer's or its authorized |
6 | | representative's office location in this State where the |
7 | | purchase order for such tangible personal property is first |
8 | | received or if such order is first received at an office |
9 | | location outside the State then the sales location shall be the |
10 | | inventory location from which the tangible personal property |
11 | | was shipped or delivered, or (6) in those situations where the |
12 | | order for the purchase of tangible personal property is first |
13 | | received by the retailer, or placed by the purchaser, at a |
14 | | retailer's retail sales location and both the immediate payment |
15 | | for the sale occurs at that location and the delivery or |
16 | | shipment of the property occurs from that location, then that |
17 | | retail sales location shall be deemed the sales location for |
18 | | that sale "; and |
19 | | on page 22, line 18, after " property ", by inserting " and the |
20 | | term "office location" means a structure, or part of a |
21 | | structure, held out to the public as being an office of the |
22 | | retailer or its authorized representative, where at least one |
23 | | individual performs authorized services for the retailer or its |
24 | | authorized representative with respect to the purchase of |
25 | | tangible personal property from the retailer "; and |
|
| | 09700SB2149sam004 | - 4 - | LRB097 10235 HLH 53530 a |
|
|
1 | | on page 24, line 8, after " orders ", by inserting " , or (5) in |
2 | | those situations where the order for the purchase of tangible |
3 | | personal property is received by the retailer or its authorized |
4 | | representative, and, prior to final acceptance of the order by |
5 | | the retailer or its authorized representative, the ordered |
6 | | tangible personal property is delivered or shipped from the |
7 | | inventory of the retailer at a location in this State, then the |
8 | | sales location shall be the retailer's or its authorized |
9 | | representative's office location in this State where the |
10 | | purchase order for such tangible personal property is first |
11 | | received or if such order is first received at an office |
12 | | location outside the State then the sales location shall be the |
13 | | inventory location from which the tangible personal property |
14 | | was shipped or delivered, or (6) in those situations where the |
15 | | order for the purchase of tangible personal property is first |
16 | | received by the retailer, or placed by the purchaser, at a |
17 | | retailer's retail sales location and both the immediate payment |
18 | | for the sale occurs at that location and the delivery or |
19 | | shipment of the property occurs from that location, then that |
20 | | retail sales location shall be deemed the sales location for |
21 | | that sale "; and |
22 | | on page 40, line 2, after " property ", by inserting " and the |
23 | | term "office location" means a structure, or part of a |
24 | | structure, held out to the public as being an office of the |
|
| | 09700SB2149sam004 | - 5 - | LRB097 10235 HLH 53530 a |
|
|
1 | | retailer or its authorized representative, where at least one |
2 | | individual performs authorized services for the retailer or its |
3 | | authorized representative with respect to the purchase of |
4 | | tangible personal property from the retailer "; and |
5 | | on page 41, line 18, after " orders ", by inserting " , or (5) in |
6 | | those situations where the order for the purchase of tangible |
7 | | personal property is received by the retailer or its authorized |
8 | | representative, and, prior to final acceptance of the order by |
9 | | the retailer or its authorized representative, the ordered |
10 | | tangible personal property is delivered or shipped from the |
11 | | inventory of the retailer at a location in this State, then the |
12 | | sales location shall be the retailer's or its authorized |
13 | | representative's office location in this State where the |
14 | | purchase order for such tangible personal property is first |
15 | | received or if such order is first received at an office |
16 | | location outside the State then the sales location shall be the |
17 | | inventory location from which the tangible personal property |
18 | | was shipped or delivered, or (6) in those situations where the |
19 | | order for the purchase of tangible personal property is first |
20 | | received by the retailer, or placed by the purchaser, at a |
21 | | retailer's retail sales location and both the immediate payment |
22 | | for the sale occurs at that location and the delivery or |
23 | | shipment of the property occurs from that location, then that |
24 | | retail sales location shall be deemed the sales location for |
25 | | that sale "; and |
|
| | 09700SB2149sam004 | - 6 - | LRB097 10235 HLH 53530 a |
|
|
1 | | on page 58, line 8, after " property ", by inserting " and the |
2 | | term "office location" means a structure, or part of a |
3 | | structure, held out to the public as being an office of the |
4 | | retailer or its authorized representative, where at least one |
5 | | individual performs authorized services for the retailer or its |
6 | | authorized representative with respect to the purchase of |
7 | | tangible personal property from the retailer "; and |
8 | | on page 59, line 24, after " orders ", by inserting " , or (5) in |
9 | | those situations where the order for the purchase of tangible |
10 | | personal property is received by the retailer or its authorized |
11 | | representative, and, prior to final acceptance of the order by |
12 | | the retailer or its authorized representative, the ordered |
13 | | tangible personal property is delivered or shipped from the |
14 | | inventory of the retailer at a location in this State, then the |
15 | | sales location shall be the retailer's or its authorized |
16 | | representative's office location in this State where the |
17 | | purchase order for such tangible personal property is first |
18 | | received or if such order is first received at an office |
19 | | location outside the State then the sales location shall be the |
20 | | inventory location from which the tangible personal property |
21 | | was shipped or delivered, or (6) in those situations where the |
22 | | order for the purchase of tangible personal property is first |
23 | | received by the retailer, or placed by the purchaser, at a |
24 | | retailer's retail sales location and both the immediate payment |
|
| | 09700SB2149sam004 | - 7 - | LRB097 10235 HLH 53530 a |
|
|
1 | | for the sale occurs at that location and the delivery or |
2 | | shipment of the property occurs from that location, then that |
3 | | retail sales location shall be deemed the sales location for |
4 | | that sale "; and |
5 | | on page 71, line 3, after " property ", by inserting " and the |
6 | | term "office location" means a structure, or part of a |
7 | | structure, held out to the public as being an office of the |
8 | | retailer or its authorized representative, where at least one |
9 | | individual performs authorized services for the retailer or its |
10 | | authorized representative with respect to the purchase of |
11 | | tangible personal property from the retailer "; and |
12 | | on page 72, line 19, after " orders ", by inserting " , or (5) in |
13 | | those situations where the order for the purchase of tangible |
14 | | personal property is received by the retailer or its authorized |
15 | | representative, and, prior to final acceptance of the order by |
16 | | the retailer or its authorized representative, the ordered |
17 | | tangible personal property is delivered or shipped from the |
18 | | inventory of the retailer at a location in this State, then the |
19 | | sales location shall be the retailer's or its authorized |
20 | | representative's office location in this State where the |
21 | | purchase order for such tangible personal property is first |
22 | | received or if such order is first received at an office |
23 | | location outside the State then the sales location shall be the |
24 | | inventory location from which the tangible personal property |
|
| | 09700SB2149sam004 | - 8 - | LRB097 10235 HLH 53530 a |
|
|
1 | | was shipped or delivered, or (6) in those situations where the |
2 | | order for the purchase of tangible personal property is first |
3 | | received by the retailer, or placed by the purchaser, at a |
4 | | retailer's retail sales location and both the immediate payment |
5 | | for the sale occurs at that location and the delivery or |
6 | | shipment of the property occurs from that location, then that |
7 | | retail sales location shall be deemed the sales location for |
8 | | that sale "; and |
9 | | on page 86, line 10, after " property ", by inserting " and the |
10 | | term "office location" means a structure, or part of a |
11 | | structure, held out to the public as being an office of the |
12 | | retailer or its authorized representative, where at least one |
13 | | individual performs authorized services for the retailer or its |
14 | | authorized representative with respect to the purchase of |
15 | | tangible personal property from the retailer "; and |
16 | | on page 87, line 26, after " orders ", by inserting " , or (5) in |
17 | | those situations where the order for the purchase of tangible |
18 | | personal property is received by the retailer or its authorized |
19 | | representative, and, prior to final acceptance of the order by |
20 | | the retailer or its authorized representative, the ordered |
21 | | tangible personal property is delivered or shipped from the |
22 | | inventory of the retailer at a location in this State, then the |
23 | | sales location shall be the retailer's or its authorized |
24 | | representative's office location in this State where the |
|
| | 09700SB2149sam004 | - 9 - | LRB097 10235 HLH 53530 a |
|
|
1 | | purchase order for such tangible personal property is first |
2 | | received or if such order is first received at an office |
3 | | location outside the State then the sales location shall be the |
4 | | inventory location from which the tangible personal property |
5 | | was shipped or delivered, or (6) in those situations where the |
6 | | order for the purchase of tangible personal property is first |
7 | | received by the retailer, or placed by the purchaser, at a |
8 | | retailer's retail sales location and both the immediate payment |
9 | | for the sale occurs at that location and the delivery or |
10 | | shipment of the property occurs from that location, then that |
11 | | retail sales location shall be deemed the sales location for |
12 | | that sale "; and |
13 | | on page 94, line 22, after " property ", by inserting " and the |
14 | | term "office location" means a structure, or part of a |
15 | | structure, held out to the public as being an office of the |
16 | | retailer or its authorized representative, where at least one |
17 | | individual performs authorized services for the retailer or its |
18 | | authorized representative with respect to the purchase of |
19 | | tangible personal property from the retailer "; and |
20 | | on page 96, line 12, after " orders ", by inserting " , or (5) in |
21 | | those situations where the order for the purchase of tangible |
22 | | personal property is received by the retailer or its authorized |
23 | | representative, and, prior to final acceptance of the order by |
24 | | the retailer or its authorized representative, the ordered |
|
| | 09700SB2149sam004 | - 10 - | LRB097 10235 HLH 53530 a |
|
|
1 | | tangible personal property is delivered or shipped from the |
2 | | inventory of the retailer at a location in this State, then the |
3 | | sales location shall be the retailer's or its authorized |
4 | | representative's office location in this State where the |
5 | | purchase order for such tangible personal property is first |
6 | | received or if such order is first received at an office |
7 | | location outside the State then the sales location shall be the |
8 | | inventory location from which the tangible personal property |
9 | | was shipped or delivered, or (6) in those situations where the |
10 | | order for the purchase of tangible personal property is first |
11 | | received by the retailer, or placed by the purchaser, at a |
12 | | retailer's retail sales location and both the immediate payment |
13 | | for the sale occurs at that location and the delivery or |
14 | | shipment of the property occurs from that location, then that |
15 | | retail sales location shall be deemed the sales location for |
16 | | that sale "; and |
17 | | on page 105, line 7, after " property ", by inserting " and the |
18 | | term "office location" means a structure, or part of a |
19 | | structure, held out to the public as being an office of the |
20 | | retailer or its authorized representative, where at least one |
21 | | individual performs authorized services for the retailer or its |
22 | | authorized representative with respect to the purchase of |
23 | | tangible personal property from the retailer "; and |
24 | | on page 106, line 23, after " orders ", by inserting " , or (5) in |
|
| | 09700SB2149sam004 | - 11 - | LRB097 10235 HLH 53530 a |
|
|
1 | | those situations where the order for the purchase of tangible |
2 | | personal property is received by the retailer or its authorized |
3 | | representative, and, prior to final acceptance of the order by |
4 | | the retailer or its authorized representative, the ordered |
5 | | tangible personal property is delivered or shipped from the |
6 | | inventory of the retailer at a location in this State, then the |
7 | | sales location shall be the retailer's or its authorized |
8 | | representative's office location in this State where the |
9 | | purchase order for such tangible personal property is first |
10 | | received or if such order is first received at an office |
11 | | location outside the State then the sales location shall be the |
12 | | inventory location from which the tangible personal property |
13 | | was shipped or delivered, or (6) in those situations where the |
14 | | order for the purchase of tangible personal property is first |
15 | | received by the retailer, or placed by the purchaser, at a |
16 | | retailer's retail sales location and both the immediate payment |
17 | | for the sale occurs at that location and the delivery or |
18 | | shipment of the property occurs from that location, then that |
19 | | retail sales location shall be deemed the sales location for |
20 | | that sale "; and |
21 | | on page 113, line 26, after " property ", by inserting " and the |
22 | | term "office location" means a structure, or part of a |
23 | | structure, held out to the public as being an office of the |
24 | | retailer or its authorized representative, where at least one |
25 | | individual performs authorized services for the retailer or its |
|
| | 09700SB2149sam004 | - 12 - | LRB097 10235 HLH 53530 a |
|
|
1 | | authorized representative with respect to the purchase of |
2 | | tangible personal property from the retailer "; and |
3 | | on page 115, line 16, after " orders ", by inserting " , or (5) in |
4 | | those situations where the order for the purchase of tangible |
5 | | personal property is received by the retailer or its authorized |
6 | | representative, and, prior to final acceptance of the order by |
7 | | the retailer or its authorized representative, the ordered |
8 | | tangible personal property is delivered or shipped from the |
9 | | inventory of the retailer at a location in this State, then the |
10 | | sales location shall be the retailer's or its authorized |
11 | | representative's office location in this State where the |
12 | | purchase order for such tangible personal property is first |
13 | | received or if such order is first received at an office |
14 | | location outside the State then the sales location shall be the |
15 | | inventory location from which the tangible personal property |
16 | | was shipped or delivered, or (6) in those situations where the |
17 | | order for the purchase of tangible personal property is first |
18 | | received by the retailer, or placed by the purchaser, at a |
19 | | retailer's retail sales location and both the immediate payment |
20 | | for the sale occurs at that location and the delivery or |
21 | | shipment of the property occurs from that location, then that |
22 | | retail sales location shall be deemed the sales location for |
23 | | that sale "; and |
24 | | on page 120, line 21, after " property ", by inserting " and the |
|
| | 09700SB2149sam004 | - 13 - | LRB097 10235 HLH 53530 a |
|
|
1 | | term "office location" means a structure, or part of a |
2 | | structure, held out to the public as being an office of the |
3 | | retailer or its authorized representative, where at least one |
4 | | individual performs authorized services for the retailer or its |
5 | | authorized representative with respect to the purchase of |
6 | | tangible personal property from the retailer "; and |
7 | | on page 122, line 11, after " orders ", by inserting " , or (5) in |
8 | | those situations where the order for the purchase of tangible |
9 | | personal property is received by the retailer or its authorized |
10 | | representative, and, prior to final acceptance of the order by |
11 | | the retailer or its authorized representative, the ordered |
12 | | tangible personal property is delivered or shipped from the |
13 | | inventory of the retailer at a location in this State, then the |
14 | | sales location shall be the retailer's or its authorized |
15 | | representative's office location in this State where the |
16 | | purchase order for such tangible personal property is first |
17 | | received or if such order is first received at an office |
18 | | location outside the State then the sales location shall be the |
19 | | inventory location from which the tangible personal property |
20 | | was shipped or delivered, or (6) in those situations where the |
21 | | order for the purchase of tangible personal property is first |
22 | | received by the retailer, or placed by the purchaser, at a |
23 | | retailer's retail sales location and both the immediate payment |
24 | | for the sale occurs at that location and the delivery or |
25 | | shipment of the property occurs from that location, then that |
|
| | 09700SB2149sam004 | - 14 - | LRB097 10235 HLH 53530 a |
|
|
1 | | retail sales location shall be deemed the sales location for |
2 | | that sale "; and |
3 | | on page 136, line 18, after " property ", by inserting " and the |
4 | | term "office location" means a structure, or part of a |
5 | | structure, held out to the public as being an office of the |
6 | | retailer or its authorized representative, where at least one |
7 | | individual performs authorized services for the retailer or its |
8 | | authorized representative with respect to the purchase of |
9 | | tangible personal property from the retailer "; and |
10 | | on page 138, line 11, after " earth ", by inserting " , or (6) in |
11 | | those situations where the order for the purchase of tangible |
12 | | personal property is received by the retailer or its authorized |
13 | | representative, and, prior to final acceptance of the order by |
14 | | the retailer or its authorized representative, the ordered |
15 | | tangible personal property is delivered or shipped from the |
16 | | inventory of the retailer at a location in this State, then the |
17 | | sales location shall be the retailer's or its authorized |
18 | | representative's office location in this State where the |
19 | | purchase order for such tangible personal property is first |
20 | | received or if such order is first received at an office |
21 | | location outside the State then the sales location shall be the |
22 | | inventory location from which the tangible personal property |
23 | | was shipped or delivered, or (7) in those situations where the |
24 | | order for the purchase of tangible personal property is first |
|
| | 09700SB2149sam004 | - 15 - | LRB097 10235 HLH 53530 a |
|
|
1 | | received by the retailer, or placed by the purchaser, at a |
2 | | retailer's retail sales location and both the immediate payment |
3 | | for the sale occurs at that location and the delivery or |
4 | | shipment of the property occurs from that location, then that |
5 | | retail sales location shall be deemed the sales location for |
6 | | that sale "; and |
7 | | on page 163, line 14, after " property ", by inserting " and the |
8 | | term "office location" means a structure, or part of a |
9 | | structure, held out to the public as being an office of the |
10 | | retailer or its authorized representative, where at least one |
11 | | individual performs authorized services for the retailer or its |
12 | | authorized representative with respect to the purchase of |
13 | | tangible personal property from the retailer "; and |
14 | | on page 165, line 7, after " earth ", by inserting " , or (6) in |
15 | | those situations where the order for the purchase of tangible |
16 | | personal property is received by the retailer or its authorized |
17 | | representative, and, prior to final acceptance of the order by |
18 | | the retailer or its authorized representative, the ordered |
19 | | tangible personal property is delivered or shipped from the |
20 | | inventory of the retailer at a location in this State, then the |
21 | | sales location shall be the retailer's or its authorized |
22 | | representative's office location in this State where the |
23 | | purchase order for such tangible personal property is first |
24 | | received or if such order is first received at an office |
|
| | 09700SB2149sam004 | - 16 - | LRB097 10235 HLH 53530 a |
|
|
1 | | location outside the State then the sales location shall be the |
2 | | inventory location from which the tangible personal property |
3 | | was shipped or delivered, or (7) in those situations where the |
4 | | order for the purchase of tangible personal property is first |
5 | | received by the retailer, or placed by the purchaser, at a |
6 | | retailer's retail sales location and both the immediate payment |
7 | | for the sale occurs at that location and the delivery or |
8 | | shipment of the property occurs from that location, then that |
9 | | retail sales location shall be deemed the sales location for |
10 | | that sale "; and |
11 | | on page 173, line 8, after " property ", by inserting " and the |
12 | | term "office location" means a structure, or part of a |
13 | | structure, held out to the public as being an office of the |
14 | | retailer or its authorized representative, where at least one |
15 | | individual performs authorized services for the retailer or its |
16 | | authorized representative with respect to the purchase of |
17 | | tangible personal property from the retailer "; and |
18 | | on page 174, line 24, after " orders ", by inserting " , or (5) in |
19 | | those situations where the order for the purchase of tangible |
20 | | personal property is received by the retailer or its authorized |
21 | | representative, and, prior to final acceptance of the order by |
22 | | the retailer or its authorized representative, the ordered |
23 | | tangible personal property is delivered or shipped from the |
24 | | inventory of the retailer at a location in this State, then the |
|
| | 09700SB2149sam004 | - 17 - | LRB097 10235 HLH 53530 a |
|
|
1 | | sales location shall be the retailer's or its authorized |
2 | | representative's office location in this State where the |
3 | | purchase order for such tangible personal property is first |
4 | | received or if such order is first received at an office |
5 | | location outside the State then the sales location shall be the |
6 | | inventory location from which the tangible personal property |
7 | | was shipped or delivered, or (6) in those situations where the |
8 | | order for the purchase of tangible personal property is first |
9 | | received by the retailer, or placed by the purchaser, at a |
10 | | retailer's retail sales location and both the immediate payment |
11 | | for the sale occurs at that location and the delivery or |
12 | | shipment of the property occurs from that location, then that |
13 | | retail sales location shall be deemed the sales location for |
14 | | that sale "; and |
15 | | on page 194, line 2, after " property ", by inserting " and the |
16 | | term "office location" means a structure, or part of a |
17 | | structure, held out to the public as being an office of the |
18 | | retailer or its authorized representative, where at least one |
19 | | individual performs authorized services for the retailer or its |
20 | | authorized representative with respect to the purchase of |
21 | | tangible personal property from the retailer "; and |
22 | | on page 195, line 18, after " orders ", by inserting " , or (5) in |
23 | | those situations where the order for the purchase of tangible |
24 | | personal property is received by the retailer or its authorized |
|
| | 09700SB2149sam004 | - 18 - | LRB097 10235 HLH 53530 a |
|
|
1 | | representative, and, prior to final acceptance of the order by |
2 | | the retailer or its authorized representative, the ordered |
3 | | tangible personal property is delivered or shipped from the |
4 | | inventory of the retailer at a location in this State, then the |
5 | | sales location shall be the retailer's or its authorized |
6 | | representative's office location in this State where the |
7 | | purchase order for such tangible personal property is first |
8 | | received or if such order is first received at an office |
9 | | location outside the State then the sales location shall be the |
10 | | inventory location from which the tangible personal property |
11 | | was shipped or delivered, or (6) in those situations where the |
12 | | order for the purchase of tangible personal property is first |
13 | | received by the retailer, or placed by the purchaser, at a |
14 | | retailer's retail sales location and both the immediate payment |
15 | | for the sale occurs at that location and the delivery or |
16 | | shipment of the property occurs from that location, then that |
17 | | retail sales location shall be deemed the sales location for |
18 | | that sale "; and |
19 | | on page 213, line 19, after " property ", by inserting " and the |
20 | | term "office location" means a structure, or part of a |
21 | | structure, held out to the public as being an office of the |
22 | | retailer or its authorized representative, where at least one |
23 | | individual performs authorized services for the retailer or its |
24 | | authorized representative with respect to the purchase of |
25 | | tangible personal property from the retailer "; and |
|
| | 09700SB2149sam004 | - 19 - | LRB097 10235 HLH 53530 a |
|
|
1 | | on page 215, line 9, after " orders ", by inserting " , or (5) in |
2 | | those situations where the order for the purchase of tangible |
3 | | personal property is received by the retailer or its authorized |
4 | | representative, and, prior to final acceptance of the order by |
5 | | the retailer or its authorized representative, the ordered |
6 | | tangible personal property is delivered or shipped from the |
7 | | inventory of the retailer at a location in this State, then the |
8 | | sales location shall be the retailer's or its authorized |
9 | | representative's office location in this State where the |
10 | | purchase order for such tangible personal property is first |
11 | | received or if such order is first received at an office |
12 | | location outside the State then the sales location shall be the |
13 | | inventory location from which the tangible personal property |
14 | | was shipped or delivered, or (6) in those situations where the |
15 | | order for the purchase of tangible personal property is first |
16 | | received by the retailer, or placed by the purchaser, at a |
17 | | retailer's retail sales location and both the immediate payment |
18 | | for the sale occurs at that location and the delivery or |
19 | | shipment of the property occurs from that location, then that |
20 | | retail sales location shall be deemed the sales location for |
21 | | that sale "; and |
22 | | on page 227, line 21, after " property ", by inserting " and the |
23 | | term "office location" means a structure, or part of a |
24 | | structure, held out to the public as being an office of the |
|
| | 09700SB2149sam004 | - 20 - | LRB097 10235 HLH 53530 a |
|
|
1 | | retailer or its authorized representative, where at least one |
2 | | individual performs authorized services for the retailer or its |
3 | | authorized representative with respect to the purchase of |
4 | | tangible personal property from the retailer "; and |
5 | | on page 229, line 11, after " orders ", by inserting " , or (5) in |
6 | | those situations where the order for the purchase of tangible |
7 | | personal property is received by the retailer or its authorized |
8 | | representative, and, prior to final acceptance of the order by |
9 | | the retailer or its authorized representative, the ordered |
10 | | tangible personal property is delivered or shipped from the |
11 | | inventory of the retailer at a location in this State, then the |
12 | | sales location shall be the retailer's or its authorized |
13 | | representative's office location in this State where the |
14 | | purchase order for such tangible personal property is first |
15 | | received or if such order is first received at an office |
16 | | location outside the State then the sales location shall be the |
17 | | inventory location from which the tangible personal property |
18 | | was shipped or delivered, or (6) in those situations where the |
19 | | order for the purchase of tangible personal property is first |
20 | | received by the retailer, or placed by the purchaser, at a |
21 | | retailer's retail sales location and both the immediate payment |
22 | | for the sale occurs at that location and the delivery or |
23 | | shipment of the property occurs from that location, then that |
24 | | retail sales location shall be deemed the sales location for |
25 | | that sale ".
|