The place at which a contract is made is the place at which the offer is accepted.1 If the offer is accepted by doing an act, the place where the act is done is the place where the contract is made.2

A contract made by correspondence is made at the place where the letter of acceptance is posted.3 If A mails an offer to B in State X, and B attempts to accept such offer in State Y by mailing a so-called acceptance which contains an additional term, and A acquiesces in such additional term in State X, such contract is made in State X and not in State Y.4 If the making of a certain contract is a crime, such crime is committed where the offer is received by mail and the letter of acceptance is mailed to the offeror, even though the offeror is not physically present at such place.5 Professional advice by mail is given, on the other hand, where the letter of advice is received.6 The crime of bribery is committed where the bribe is received,7 as well as where such letter accepting such proposition is mailed.8 If the contract is made by telephone, the place where the offeree is when he accepts is the place where the contract is made.9