Assertion: home office | /r/HasProperty | the point of delivery
Facets:
Source sentences:
text: The taxpayer argues that, because the point of delivery of goods and services is addressed in this provision, it follows that the availability of the principal place of business exception does not depend in any way upon whether the home office is the point of delivery.
text: The taxpayer argues that because the point of delivery of goods and services is addressed in this provision, it follows that the availability of the principal place of business exception does not depend in any way upon whether the home office is the point of delivery.