Section 1213. Deliveries outside the jurisdiction where sale is made

Where
  a sale of tangible personal  property  or  services,  including  prepaid
  telephone  calling  services, but not including other services described
  in subdivision (b) of section  eleven  hundred  five  of  this  chapter,
  including  an  agreement therefor, is made in any city, county or school
  district, but the property sold, the property upon  which  the  services
  were  performed or prepaid telephone calling or other service is or will
  be delivered to the purchaser elsewhere, such sale shall not be  subject
  to  tax  by  such  city, county or school district. However, if delivery
  occurs or will occur in a city, county or school district imposing a tax
  on the sale or use of such property, prepaid telephone calling or  other
  services, the vendor shall be required to collect from the purchaser, as
  provided  in  section  twelve  hundred  fifty-four  of this article, the
  aggregate sales or compensating use taxes imposed by the city,  if  any,
  county  and  school district in which delivery occurs or will occur, for
  distribution  by  the  commissioner  to  such  taxing  jurisdiction   or
  jurisdictions. For the purposes of this section delivery shall be deemed
  to  include transfer of possession to the purchaser and the receiving of
  the property or of the  service,  including  prepaid  telephone  calling
  service,  by  the  purchaser.  Notwithstanding  the  foregoing,  where a
  transportation service described in paragraph ten of subdivision (c)  of
  section  eleven  hundred five of this chapter begins in one jurisdiction
  but ends in another jurisdiction, any tax imposed by this article  shall
  be due the jurisdiction or jurisdictions where the service commenced.