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:
a. The purchaser is the United States government; or b. The taxpayer is not taxable in the state of the purchaser.