§ 18-255. Seller to add tax to price of buyer; exceptions.

(a)

In any case where tangible personal property is sold at retail under a contract providing for such retail sale, made and entered into prior to the effective date of this article and containing the sale price, and delivery is made after the effective date of this article, and such sale is taxable under this article, the seller shall add the tax imposed by said article to said sale price, and collect it from the buyer.

(b)

The provisions of this section shall also apply where such tangible personal property is not sold, but is used, consumed, distributed, stored, leased or rented, and where services taxable hereunder are contracted for before the effective date of this article, but are actually furnished after the effective date hereof.

(c)

The provisions of this section shall not apply to tangible personal property actually imported or caused to be imported into, or stored within, the territorial limits of this town prior to the effective date of this article, if the said tangible personal property is actually used or consumed by the person who imported and stored said tangible personal property.

(Ord. No. 8-1992-1, § 12.05, 8-10-92)