Understanding Sales Tax: Differentiating Between Central and Local Sales Tax Requires More Than Just Delivery Across State Lines.

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....Levy of CST or LST - local sales or interstate sale - it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them to another State, nor it is enough that the seller pursuant to the instructions of the buyer despatches the goods across the border to another State. - HC....