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1995 SESSION
(SB426)AMENDMENT PROPOSED BY THE SENATE COMMITTEE ON FINANCE
1. Page 3, introduced, line 9, after 18.
strike
all of lines 9 through 12
insert
Upon the receipts of an agent for a manufacturer or wholesaler, when the agent: (a) does not have a definite place of business or maintain an office within the taxing locality; (b) is engaged in the business of selling goods, wares and merchandise on commission by sample, circular, or catalog to persons for resale; (c) has no stock or inventory under his control other than samples for demonstration; and (d) does not invoice or collect moneys from such persons to whom he is selling.