In an Advisory Opinion, the Department of Taxation and Finance ruled that local sales taxes should be based on the rates in effect in the sales tax jurisdiction where the property is actually delivered to the purchaser. Advisory Opinion, TSB-A-11(23)S (N.Y.S. Dep’t of Taxation & Fin., Aug. 19, 2011). Both the vendor and the purchaser agreed that the items in question, parts used by a marina operator to repair its forklift, were subject to sales tax, but the vendor contended that, because possession of the property was deemed transferred to the purchaser when the goods were turned over to a common carrier for shipping, the tax rate should be governed by the rate applicable in the vendor’s local tax jurisdiction where the goods were delivered to the carrier. The Department found that, regardless of the contract terms (for example, whether the terms were FOB or FAS), the vendor must collect and remit tax based on the rates in the jurisdiction where the purchaser takes actual delivery of the goods from the common carrier.