1. (a) The property is shipped via common or contract carrier, irrespective of whether the shipment is arranged by the taxpayer or the purchaser, or via the taxpayer's vehicle or other means of transportation, to a point in New York State (where property is so shipped to a point outside New York State, the receipts from the sale of such property are not allocated to New York State). See subdivision (d) of this section regarding evidence of destination.
2. (b) The possession of the property is transferred to a purchaser or purchaser's designee at a point in New York State, unless the destination of the property is a point outside New York State. Where possession of the property is transferred in New York State, it is presumed that the destination is a point in New York State unless there is sufficient evidence to demonstrate that the destination is a point outside New York State. See subdivision (d) of this section regarding evidence of destination.
3. (c) The possession of the property is transferred to a purchaser or purchaser's designee at a point outside New York State, where the destination of the property is a point in New York State. Where possession of the property is transferred outside New York State, it is presumed that the destination is a point outside New York State unless there is sufficient evidence to demonstrate that the destination is a point in New York State. See subdivision (d) of this section regarding evidence of destination.

4. (d) Examples of the types of evidence which will ordinarily be sufficient to demonstrate the destination of property include:

   1. (1) a bill of lading or other shipping document designating the destination location, regardless of the F.O.B. point; and
   2. (2) a purchase invoice designating the destination location.

Tax Law, § 210(3)(a)(2)

Receipts from the sale of tangible personal property are allocable to New York State where shipments are made to points in this State or the receipts are otherwise earned within the State. Receipts from the sale of tangible personal property are allocated to New York State if subdivision (a), (b) or (c) of this section applies.