$10 purchase price plus the above bracket charges upon any
fractional part of a $10 increment shall be collected.
Section 303. Situs.
(a) Retail sales.--Except as provided under this subsection,
a sale at retail shall be deemed to be 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, to a common carrier for delivery to an
out-of-State destination or to the United States mail for
delivery to an out-of-State destination. If a retailer has more
than one place of business in this Commonwealth which
participates in the sale, the sale shall be deemed to be
consummated at the place of business of the retailer where the
initial order for the tangible personal property is taken,
notwithstanding whether the order will be forwarded elsewhere
for acceptance, approval of credit, shipment or billing. A sale
by a retailer's employee shall be deemed to be consummated at
the place of business from which the employee works.
(b) Vehicle, aircraft and motorcraft sales.--The sale at
retail or use of a motor vehicle, trailer, semitrailer, mobile
home, motorboat, aircraft or other similar tangible personal
property, required under Federal or State law to be registered
or licensed, shall be determined as specified under section 201-
A of the Tax Reform Code.
(c) Utility services.--The sale or use of steam, natural and
manufactured gas, electricity, telephone and telegraph service
shall be deemed to occur at the service address, notwithstanding
where the services are rendered.
(d) Mobile telecommunications services.--The situs of the
sale or use of mobile telecommunication services shall be
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