A member state with local taxes may elect to source intrastate retail sales of tangible property and digital goods (excluding leases and rentals) to where the seller received the order, instead of Section 310(A)(2) to (4), if the order is received in the same state where the purchaser receives the product, receipt is determined under 310(A)(2) to (4), and the seller's tax recordkeeping system captures the order location when the order is received. The electing state must: source interstate cases under Section 310; levy only the tax at the order location, with no added tax based on the delivery location and no purchaser refund if the delivery rate is lower; not require sellers to use systems that capture the order location; relieve a purchaser that paid the invoiced tax computed at either the delivery or the order location rate, letting it rely on the seller's written statement of the order location or a seller business address in its records; treat the order location as the physical place where the order is first received, not where it is later accepted or fulfilled or shipped from; provide direct pay permits under Section 326 with a reasonable purchase-based threshold, a timely process deciding applications within one hundred twenty days and no limit to manufacturers; elect a single origin or destination situs for services sold with goods on one contract and bill; and inform the Governing Board of its election.
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