Place of business of the retailer definition

Place of business of the retailer means an established outlet, office, or location operated by the retailer or the retailer s’ agent or employee for the purpose of receiving orders for taxable items and includes any location at which three or more orders are received by the retailer during a calendar year. A warehouse, storage yard, or manufacturing plant is not a "place of business of the retailer" unless at least three orders are received by the retailer during the calendar year at the warehouse, storage yard, or manufacturing plant. An outlet, office, facility, or any location that contracts with a retail or commercial business [engaged in activities to which this chapter applies] to process for that business invoices, purchase orders, [or] bills of lading, or other equivalent records onto which sales tax is added, including an office operated for the purpose of buying and selling taxable goods to be used or consumed by the retail or commercial business, is not a "place of business of the retailer" if the comptroller determines that the outlet, office, facility, or location functions or exists to avoid the tax imposed by this chapter or to rebate a portion of the tax imposed by this chapter to the contracting business. Notwithstanding any other provision of this subdivision, a kiosk is not a "place of business of the retailer." In this subdivision, "kiosk" means a small stand-alone area or structure that:
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Place of business of the retailer means an established outlet, office, or location operated by the retailer or the retailer's agent or employee for the purpose of receiving orders for taxable items and includes any location at which three or more orders are received by the retailer during a calendar year. A warehouse, storage yard, or manufacturing plant is not a "place of business of the retailer" unless at least three orders are received by the retailer during the calendar year at the warehouse, storage yard, or manufacturing plant.
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Place of business of the retailer means an 63-7 established outlet, office, or location operated by the retailer or 63-8 the retailer ’s agent or employee for the purpose of receiving 63-9 orders for taxable items and includes any location at which three or 63-10 more orders are received by the retailer during a calendar year. A 63-11 warehouse, storage yard, or manufacturing plant is not a "place of 63-12 business of the retailer" unless at least three orders are received 63-13 by the retailer during the calendar year at the warehouse, storage 63-14 yard, or manufacturing plant. An outlet, office, facility, or any 63-15 location that contracts with a retail or commercial business 63-16 [engaged in activities to which this chapter applies] to process 63-17 for that business invoices, purchase orders, [or] bills of lading, 63-18 or other equivalent records onto which sales tax is added, 63-19 including an office operated for the purpose of buying and selling 63-20 taxable goods to be used or consumed by the retail or commercial 63-21 business, is not a "place of business of the retailer" if the 63-22 comptroller determines that the outlet, office, facility, or 63-23 location functions or exists to avoid the tax imposed by this 63-24 chapter or to rebate a portion of the tax imposed by this chapter to 63-25 the contracting business. Notwithstanding any other provision of 63-26 this subdivision, a kiosk is not a "place of business of the 63-27 retailer." In this subdivision, "kiosk" means a small stand-alone
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Examples of Place of business of the retailer in a sentence

  • Subdivision (3), Subsection (a), Section 321.002, Tax Code, is amended to read as follows: (3) "Place of business of the retailer" means an established outlet, office, or location operated by the retailer or the retailer s’ agent or employee for the purpose of receiving orders for taxable items and includes any location at which three or more orders are received by the retailer during a calendar year.

  • Subdivision (3), Subsection (a), Section 63-5 321.002, Tax Code, is amended to read as follows:63-6 (3) "Place of business of the retailer" means an 63-7 established outlet, office, or location operated by the retailer or 63-8 the retailer s agent or employee for the purpose of receiving 63-9 orders for taxable items and includes any location at which three or 63-10 more orders are received by the retailer during a calendar year.

  • Subdivision (3), Subsection (a), Section 19 321.002, Tax Code, is amended to read as follows: 20 (3) "Place of business of the retailer" means an 21 established outlet, office, or location operated by the retailer or 22 the retailer ’s agent or employee for the purpose of receiving 23 orders for taxable items and includes any location at which three or 24 more orders are received by the retailer during a calendar year.

  • Support for the Independence of the ECC Board of Trustees.(5-0)Item Page -2004 (Comm.

Related to Place of business of the retailer

  • Place of business means any bona fide office (other than a mere statutory office), factory, warehouse or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance.

  • Regular place of business means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.

  • Principal place of business means the head office or registered office of the organisation within which the principal financial functions and operational control of the activities referred to in this Regulation are exercised;

  • Established place of business means the place actually occupied either continuously or at regular periods by a dealer or manufacturer where the books and records are kept and the dealer’s or manufacturer’s business is primarily transacted.

  • Place of Residence means the place where the family of any person

  • Executive Office means such office of the Company as the Directors may from time to time determine to be the principal office of the Company.

  • place of supply means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;

  • Business Office means the primary business office of the Administrative Agent, as communicated to the Trustee from time to time.

  • Headquarters means the office address at which a state agent has his/her primary work assignment.

  • Business location means a location where the firm carries out an activity that requires registration, and includes a residence if regular and ongoing activity that requires registration is carried out from the residence or if records relating to an activity that requires registration are kept at the residence;

  • Co-location means the use of an existing tower or structure to support antennae for the provision of wireless services. A replacement tower that is constructed on the same site as an existing tower will be considered a co-location as long as the new tower is no taller than the old tower and that the old tower is removed in a reasonable short time frame after the new tower is constructed.

  • Principal place of residence means the residential property where the beneficiary, and/or in the instances specified the spouse or a dependent child of such a person lives the majority of the time during the year – one hundred and eighty-three (183) days in the previous twelve (12) months.

  • Place of manufacture means the place where an end product is assembled out of components, or otherwise made or processed from raw materials into the finished product that is to be provided to the Government. If a product is disassembled and reassembled, the place of reassembly is not the place of manufacture.

  • Closing Location means the location that all Proposals for this RFP will be accepted at.

  • Locations mean one or more of the healthcare or other facilities owned by the Borrower on the Property as identified on Schedule 1.1(a) hereto.

  • Retail location means a facility listed under NFPA 1124, 7.1.2.

  • place of worship means that part of a building or structure that is exempt from taxation as a place of worship under the Assessment Act, R.S.O. 1990, Chap. A.31, as amended, or any successor thereof;

  • Place of entertainment means a public or private entertainment facility, such as a stadium, arena, racetrack, museum, amusement park, or other place where performances, concerts, exhibits, athletic games, or contests are held, for which an entry fee is charged, to which the public is invited to observe, and for which tickets are sold. "Place of entertainment" does not include a ski area.

  • Principal Office means, when used with respect to the Depositary, the principal office of the Depositary at which at any particular time its depositary receipts business shall be administered, which, at the date of the Deposit Agreement, is located at 300 Xxxxxxxxx Xxxxxx, Xxx Xxxx, Xxx Xxxx 00000, X.X.X.

  • Mailing Address City: State: Zip: Email Address: Occupation: Is this your first GSA Sale?: Yes No _ (mark appropriate one) Marketing Information - How did you hear about today’s sale? Auction House Flyer/ Calendar __ Trade Journal Telemarketing Phone Call (Auction House) GSA Fleet E-Mail Auction House Social Media GSA Auctions Website (xxxxxxxxxxx.xxx) Auction House Email Blast Newspaper Ad Auction House Website __ Radio GSA Fleet Website (XxxxXxxxxxxx.xxx.xxx) Friend/ Relative GSA Fleet’s Facebook/ Twitter Page __ TV Other (please specify)

  • Location as used in the Economic Load Response rules shall mean an end-use customer site as defined by the relevant electric distribution company account number. Locational Deliverability Area (LDA):

  • Anchor location means the physical location from which:

  • Place of Delivery means the place of delivery at which the supplier is responsible to deliver the material at the contract price as specified in the clause “Material- Specification: Price etc.

  • Corporate Headquarters means the location that is the primary center of direction, control and coordination for the company.

  • Place of primary use means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. For mobile wireless services, place of primary use must be within the licensed service area of the home service provider.

  • Offices wherever used in this lease, shall not be construed to mean premises used as a store or stores, for the sale or display, at any time of goods, wares or merchandise, of any kind, or as a restaurant, shop, booth, bootblack or other stand, xxxxxx shop, or for other similar purposes or for manufacturing. The term "Owner" means a landlord or lessor, and as used in this lease means only the owner, or the mortgagee in possession, for the time being of the land and building (or the owner of a lease of the building or of the land and the building) of which the demised premises form a part, so that in the event of any sale or sales of said land and building or of said lease, or in the event of a lease of said building, or of the land and building, the said Owner shall be and hereby is entirely freed and relieved of all covenants and obligation of Owner hereunder, and it shall be deemed and construed without further agreement between the parties or their successors in interest, or between the parties and the purchaser, at any such sale, or the said lessee of the building, or of the land and building, that the purchaser or the lessee of the building has assumed and agreed to carry out any and all covenants and obligations of Owner, hereunder. The words "re-enter" and "re-entry" as used in this lease are not restricted to their technical legal meaning. The term "business days" as used in this lease shall exclude Saturdays (except such portion thereof as is covered by specific hours in Article 29 hereof). Sundays and all days observed by the State or Federal Government as legal holidays and those designated as holidays by the applicable building service union employees service contract or by the applicable Operating Engineers contract with respect to HVAC service.