(1) Gross receipts from the sales of tangible personal property
(except sales to the United States government as outlined in ARM 42.26.256) are
in this state:
(a) if the
property is delivered or shipped to a purchaser within this state regardless of
the f.o.b. point or other conditions of sale; or
(b) if the
property is shipped from an office, store, warehouse, factory, or other place
of storage in this state and the taxpayer is not taxable in the state of the
purchaser.
(2) Property shall be deemed to be delivered or shipped to a purchaser
within this state if the recipient is located in this state, even though the
property is ordered from outside this state.
(3) Property is delivered or shipped to a purchaser within this state if the
shipment terminates in this state, even though the property is subsequently
transferred by the purchaser to another state.
(4) The
term "purchaser within this state" shall include the ultimate
recipient of the property if the taxpayer in this state, at the designation of
the purchaser, delivers to or has the property shipped to the ultimate
recipient within this state.
(5) When
property being shipped by a seller from the state of origin to a consignee in
another state is diverted while enroute to a purchaser in this state, the sales
are in this state.
(6) If the
taxpayer is not taxable in the state of the purchaser, the sale is attributed
to this state if the property is shipped from an office, store, warehouse,
factory, or other place of storage in this state.
(7) If a
taxpayer whose salesman operates from an office located in this state makes a
sale to a purchaser in another state in which the taxpayer is not taxable and
the property is shipped directly by a third party to the purchaser, the
following rules apply:
(a) If the
taxpayer is taxable in the state from which this party ships the property, then
the sale is in such state.
(b) If the
taxpayer is not taxable in the state from which the property is shipped, then
the sale is in this state.