Does soliciting an order from a particular location mean that is where final acceptance of the order occurred?
No. The mere solicitation or receipt of an order does not determine final acceptance. For example, a cabinet company maintains a show room in Jerome, Illinois. Many styles of cabinets are displayed, and a salesman is present to solicit orders. The company’s corporate office and factory are located in Forsyth, Illinois. Although orders are solicited by the salesman in Jerome, the final acceptance of all orders occurs at the Forsyth location. Forsyth and Macon County will receive the local share of the tax paid on the sale of any cabinets.
