§ 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.