Sales of tangible personal property are in this State if:
(1) 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
(2) The property is shipped from an office, store, warehouse, factory, or other place of storage in this State and the:
(A) Purchaser is the United States government; or
(B) Taxpayer is not taxable in the state of the purchaser.