Must the customer pick up the property himself in order to qualify for the reduced sales tax rate?
No. Delivery may be made by the vendor, or by a carrier for the vendor, to a destination within or outside of the zone, as long as the property was ordered in person at the location in the zone and the property was delivered from the location in the zone. Reduced sales tax also applies to handling, packing, shipping and other delivery charges for the reduced sales tax transaction.
