Section 7263 Of Chapter 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 1.6. >> Chapter 2.
7263
. For the purposes of a transactions tax imposed by an
ordinance adopted pursuant to this part, all retail transactions are
consummated at the place of business of the retailer unless the
tangible personal property sold is delivered by the retailer or his
agent to an out-of-state destination or to a common carrier for
delivery to an out-of-state destination. The gross receipts from such
sales shall include delivery charges, when such charges are subject
to the state sales and use tax, regardless of the place to which
delivery is made. In the event a retailer has no permanent place of
business in the state or has more than one place of business, the
place or places at which the retail sales are consummated for the
purpose of a transactions tax imposed by an ordinance adopted
pursuant to this part shall be determined under rules and regulations
to be prescribed and adopted by the board.