This paper considers a location problem of production and sales of a production-oriented enterprise under carbon tax policy. Consumers are distributed on a straight line with linear transportation costs. In addition to pay the transportation costs of its own products, the enterprise is also responsible for the transportation costs of consumers. A profit maximization model is established, properties of the profit function are analyzed, and a solving method is given. Numerical experiments prove the effectiveness of the solving method. They show that even if the distribution of consumers is centersymmetric, the optimal location is not necessarily center-symmetric, which corrects the illusion of people. Increasing carbon tax drives the retailers approach their respective customers, increases the enterprise's cost, but may not reduce the carbon emission, which may achieve only by flexible carbon tax policy.