N.Y. Tax Law § 1213: Deliveries outside the jurisdiction where sale is made

§ 1213. Deliveries outside the jurisdiction where sale is made. Where

a sale of tangible personal property or services, including prepaid

telephone calling services, but not including other services described

in subdivision (b) of section eleven hundred five of this chapter,

including an agreement therefor, is made in any city, county or school

district, but the property sold, the property upon which the services

were performed or prepaid telephone calling or other service is or will

be delivered to the purchaser elsewhere, such sale shall not be subject

to tax by such city, county or school district. However, if delivery

occurs or will occur in a city, county or school district imposing a tax

on the sale or use of such property, prepaid telephone calling or other

services, the vendor shall be required to collect from the purchaser, as

provided in section twelve hundred fifty-four of this article, the

aggregate sales or compensating use taxes imposed by the city, if any,

county and school district in which delivery occurs or will occur, for

distribution by the commissioner to such taxing jurisdiction or

jurisdictions. For the purposes of this section delivery shall be deemed

to include transfer of possession to the purchaser and the receiving of

the property or of the service, including prepaid telephone calling

service, by the purchaser. Notwithstanding the foregoing, where a

transportation service described in paragraph ten of subdivision (c) of

section eleven hundred five of this chapter begins in one jurisdiction

but ends in another jurisdiction, any tax imposed pursuant to the

authority of this article shall be due the jurisdiction or jurisdictions

where the service commenced.