AGO Opinion Topics: TAXED CITY WHERE SELLER HAS NO BUSINESS LOCATION DELIVERS GOODS

(1)  The right of a municipality to impose a business and occupation tax on a seller who has no business location in the taxing city but delivers goods sold to purchasers in the taxing city depends upon whether the seller is in fact engaging in business within the corporate limits of the city.(2)  No incorporated city of any class may require that commercial motor vehicles operating within the corporate limits of the city purchase a municipal motor vehicle license.