For the purposes of this chapter, all retail sales are consumed at the place of business
of the retailer unless the tangible personal property sold is delivered by the retailer
or his, her or its agent to an out-of-state destination or to a common carrier for
delivery to an out-of-state destination. The gross receipts from such sales shall
include delivery charges, when such charges are subject to the state sales and use
tax, regardless of the place to which delivery is made. In the event a retailer has
no permanent place of business in the state of California or has more than one (1)
place of business, the place or places at which the retail sales are consummated shall
be determined under rules and regulations to be prescribed and adopted by the state
board of equalization.
