(1) If tangible personal property, commodities, or services are received by the purchaser at a business location of the seller, the sale is sourced to that business location;

(2) If tangible personal property, commodities, or services are not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser occurs, including the location indicated by instructions for delivery to the purchaser, if that location is known to the seller;

(3) If subsections (a)(1) and (a)(2) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business, when use of this address does not constitute bad faith; or

(4) If subsections (a)(1), (a)(2), and (a)(3) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including, if no other address is available, the address of a purchaser's payment instrument, when use of this address does not constitute bad faith. (Ord. No. 2021-64, § 3, 11-22-2021)