An opinion of the Attorney General was issued April 13, 2000 regarding Nexus for Local Taxes. The opinion was issued in response to a request to determine if the City of Auburn has the authority, under state law, to require a retailer located in Montgomery, which merely makes deliveries in Auburn, to collect either sales or use tax on goods delivered in Auburn and remit the tax to the City of Auburn. The opinion also addressed this issue, given the same fact pattern, when the point of delivery was in other cities and counties other than the city/county where the store was located.