§ 105-164.26. Presumption that sales are taxable.
§ 105‑164.26. Presumption that sales are taxable.
For the purpose of the properadministration of this Article and to prevent evasion of the retail sales tax,the following presumptions apply:
(1) That all grossreceipts of wholesale merchants and retailers are subject to the retail salestax until the contrary is established by proper records as required in thisArticle.
(2) That tangiblepersonal property sold by a person for delivery in this State is sold forstorage, use, or other consumption in this State.
(3) That tangiblepersonal property delivered outside this State and brought to this State by thepurchaser is for storage, use, or consumption in this State.
(4) That digitalproperty sold for delivery or access in this State is sold for storage, use, orconsumption in this State.
(5) That a servicepurchased for receipt in this State is purchased for storage, use, orconsumption in this State. (1957, c. 1340, s. 5; 1998‑98, s. 108; 2009‑451,s. 27A.3(p).)