New Franklin Place of Sale ordinance (§ 145.060)

A. For the purposes of a sales tax imposed by this Chapter, retail sales except retail sales of farm machinery 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/her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. In the event a retailer has more than one (1) place of business in this State which participates in the sale, the sale shall be deemed to be consummated at the place of business in this State 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, even though the order must be forwarded elsewhere for acceptance, approval or credit, shipment or billing. A sale by a retailer's employee shall be deemed to be consummated at the place of business from which he/she works.

B. For the purposes of a sales tax imposed by this Chapter, the retail sale of farm machinery shall be deemed to be consummated at the residence of the purchaser and not at the place of business of the retailer, or the place of business from which the retailer's employee works.

C. As used in this Chapter, "farm machinery" means new or used farm tractors, cultivating and harvesting equipment which ordinarily is attached thereto, combine, cornpickers, cottonpickers, farm trailers, and such other new or used farm equipment or machinery which are used exclusively for agricultural purposes as the Director of Revenue may exempt by rule or regulation of the department.