Title 48, Chapter 5, Section 354
( 48-5-354)
The provisions of Article 1 of Chapter 13 of Title 48 shall govern
municipal and county occupation taxes for the following: traveling
salespersons engaged in taking orders for the sale of goods when no
delivery of goods is made at the time of taking the order; a
merchant or dealer, the situs of whose business is outside the
taxing jurisdiction, who delivers goods previously ordered; and the
employees of a merchant or dealer who are engaged in the delivery of
the goods to customers. | 
