Question: Do I pay sales tax on point
of purchase or point of delivery?
A taxable sale occurs where there is a transfer of title or possession. For many sales, transfers of title and possession occur at the same point in time and place. The most common example is where the purchaser pays for and takes merchandise with them in an over-the-counter transaction. Title and possession were transferred at the store, and the sales tax is due at the time of sale at the rate in effect for the store's location.
If the merchandise
is paid for at the store, but the seller as a condition of the sale is
required to deliver the merchandise to another destination, tax is due
for each jurisdiction that is in common between the seller and the
delivery point. The tax rate charged will be the tax due at the point of
destination. In other words, delivery by the seller was a condition of
the sale, meaning that title did not pass until the property was
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