Section 59-7-318 - Sales of tangible personal property(1) Sales of tangible personal property are in this state if: (a) the property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or(b)(i) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and(ii)(A) the purchaser is the United States Government; or(B) the taxpayer is not taxable in the state of the purchaser.(2) Whether sales of tangible personal property by an airline are in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-317(2).Amended by Chapter 283, 2008 General Session.