Laserfiche WebLink
<br />"Section 32.5. For the purposes of this article, <br />all retail sales are consummated at the place of <br />business of the retailer unless the tangible personal <br />property sold is delivered by the retailer or his <br />agent to an out-of-State destination or to a common <br />carrier for delivery to an out-of-State destination. <br />The gross receipts from such sales shall include <br />delivery charges, when such charges are subject to <br />the state sales and use tax, regardless of the place <br />to which delivery is made. In the event a retailer <br />has no permanent place of business in the State or <br />has more than one place of business, the place or <br />places at which the retail sales are consummated shall <br />be determined under rules and regulations to be pre- <br />scribed and adopted by the State Board of Equalization. <br />"Section 32.6. An excise tax is hereby imposed <br /> <br /> <br />on the storage, use or other consumption in this <br /> <br />city of tangible personal property purchased from <br /> <br />any retailer on and after the operative date of this <br /> <br /> <br />article for storage, use or other consumption in this <br /> <br /> <br />city at the rate of 95 per cent of 1 per cent of the <br /> <br />sales price of the property. The sales price shall <br /> <br /> <br />include delivery charges when such charges are sub- <br /> <br /> <br />ject to State sales or use tax regardless of the <br /> <br /> <br />place to which delivery lS made. <br /> <br /> <br />"Section 32.7. (a) Except as otherwise provided <br /> <br /> <br />in this article and except insofar as they are incon- <br /> <br />sistent with the provisions of part 1.5 of Division 2 <br /> <br /> <br />of the Revenue and Taxation code, all of the provisions <br /> <br />.-3- <br />