18.1.4.070 Location of Taxable Transactions.

(a) A sale of tangible personal property takes place within Pueblo lands if the seller delivers possession of the property to the buyer in the Pueblo, without regard to the location of the seller's permanent or principal place of business.

(b) Construction services take place within Pueblo lands if they are performed in the Pueblo without regard to the location of any office or other business activity of the taxpayer.

(c) A sale of electricity, natural gas, propane, water, telephone service, cable television service or internet access service takes place in the Pueblo if the physical location of the customer's premises or other place to which the utility's product or service is delivered to the customer in the Pueblo.