Determination of sales in this state of tangible personal

property for inclusion in sales factor. Sales of tangible personal property are in this state if: A. the property is delivered or shipped to a purchaser other than the United States government within this state regardless of the f. o. b. point or other conditions of the sale; or B. the property is shipped from an office, store, warehouse, factory or other place of storage in this state and: (1) the purchaser is the United States government; or (2) the taxpayer: (a) is not taxable in the state of the purchaser; and (b) did not make an election for apportionment of business income pursuant to Subsection B or C of Section 7-4-10 NMSA 1978.