For the purpose of the enforcement of this article, and the collection of the tax
levied hereunder, it is presumed that all tangible personal property, subject to the
provisions of this article, imported into this town or held in this town by any dealer
is to be sold at retail, used or consumed, or stored for use or consumption in this
town, or leased or rented within this town and is subject to the tax herein levied;
provided, that such presumption shall be prima facie only, and subject to proof furnished
to the tax collector.
(Ord. No. 8-1992-1, § 9.01, 8-10-92)
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