59-7-318 - Sales of tangible personal property.
59-7-318. Sales of tangible personal property.
(1) Sales of tangible personal property are in this state if:
(a) the property is delivered or shipped to a purchaser, other than the United StatesGovernment, within this state regardless of the f.o.b. point or other conditions of the sale; or
(b) (i) the property is shipped from an office, store, warehouse, factory, or other place ofstorage in this state; and
(ii) (A) the purchaser is the United States Government; or
(B) the taxpayer is not taxable in the state of the purchaser.
(2) Whether sales of tangible personal property by an airline are in this state isdetermined as provided in this section, subject to the calculation required by Subsection59-7-317(2).
Amended by Chapter 283, 2008 General Session