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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes > Annotation 710.0012

Uniform Local Sales and Use Tax Annotations

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710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes—Regulation 1802

Annotation 710.0012

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710.0012 Field Sales Office. The term "principal negotiations" does not mean the final approval by the headquarters office to enter into the contract nor does it refer to authority of the headquarters office to finally negotiate the price offered or accepted. It is the point at which the principal contact between the customer and the seller takes place. In all but exceptional cases, it is the field office out of which the sales personnel work on contacting the customers, making presentations, and soliciting orders. 12/28/90.