lease. If there is no such established point, the term "original situs" shall mean the principal office of the taxpayer.
This Section 303 does not apply to conditional sales of tangible personal property.
SECTION 304. TAXABILITY OF RECEIPTS FROM SALES OF TANGIBLE PERSONAL PROPERTY.
All receipts from the sale of goods, commodities, wares and merchandise shall be included as taxable receipts, except for receipts or any portion of receipts attributable to sales involving the bona fide delivery of goods, commodities, wares or merchandise to a location regularly maintained by the other party to the transaction or his agent outside of Philadelphia, and not for the purpose of evading or avoiding payment of this tax or any portion of this tax.
What Constitute Receipts Excludable By Virtue Of A Bona Fide Delivery To A Location Regularly Maintained By the Purchaser Or His Agent Outside Of Philadelphia?
If a delivery occurs within Philadelphia, then the receipts attributable to such sale constitute taxable receipts, unless both the purchaser and seller are located outside of Philadelphia and the delivery is made to the purchaser's customer inside of Philadelphia, in which case the seller's receipts constitute excludable receipts.
If a delivery occurs outside of Philadelphia to a location regularly maintained by the purchaser or the purchaser's agents, then the receipts attributable to such sale constitute excludable receipts.
If a delivery occurs outside of Philadelphia to the purchaser's customer, or at a location not regularly maintained by the purchaser or his agent, then delivery shall be deemed to be in Philadelphia and the receipts from such sale shall be taxable receipts, unless the purchaser is located outside of Philadelphia, in which case the receipts shall be excluded from taxable receipts.
Delivery By Carrier.
Delivery to a common carrier destined for a location shall constitute delivery to that location regardless of which party to the transaction selects or pays the common carrier and regardless of whether the goods are sold "f.o.b. shipping point" or “f.o.b. destination point."
Delivery to a contract carriers, under contract to the seller, destined for a location, shall constitute delivery to that location. Delivery to a contract carrier under contract to a party other than the seller, or delivery to an agent (except a common carrier) of the purchaser or the purchaser's customer, or delivery to the purchaser or his employee, where delivery is made to the party or to a vehicle or carrier operated by such parties, shall constitute delivery to such other party at the location where physical possession is transferred, including the location at which the property is placed on such vehicle or carrier.