Whether the sale of goods or services is made to an out-of-State
customer is a question of fact. In order for a customer to be considered
an out-of-State customer, some specific relationship between him and the
seller has to exist to indicate his out-of-State character. On the one
hand, sales made to the casual cash-and-carry customer (such as at a
gasoline station owned or operated by the enterprise), who, for all
practical purposes, is indistinguishable from the mass of customers who
visit the establishment, are sales made within the State even though the
seller knows or has reason to believe, because of his proximity to the
State line or because he is frequented by tourists, that some of the
customers who visit his establishment reside outside the State. If the
customer is of that type, sales made to him are sales made within the
State even if the seller knows in the particular instance that the
customer resides outside the State. On the other
hand, a sale is made to an out-of-State customer and therefore, is not a
sale made ``within the State'' in which the enterprise is located, if
delivery of the goods is made outside that State, or if the relationship
with the customer is such as to indicate his out-of-State character.
Such a relationship would exist, for example, where an out-of-State
company in the regular course of dealing picks up the petroleum products
at the bulk storage station of the enterprise and transports them out of
the State in its own trucks.
