ARSD § 64:06:01:61 — Application of sourcing rules

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64:06:01:61. Application of sourcing rules. The sourcing
rules in §§ 64:06:01:62 to 64:06:01:68, inclusive, apply regardless of the
characterization of a product as tangible personal property, a product
transferred electronically, or a service. The sourcing rules in
§§ 64:06:01:62 to 64:06:01:68, inclusive, are used to determine a seller's
obligation to collect and remit a sales or use tax with respect to the seller's
retail sale of a product. These provisions do not apply to the obligation of a
purchaser or lessee to pay tax on the use of a product. The sourcing rules in
§§ 64:06:01:62 to 64:06:01:68, inclusive, do not apply to sales or use
taxes on:
(1) The retail sale or
transfer of watercraft, modular homes, manufactured homes, and mobile homes;
(2) The retail sale,
excluding lease or rental, of motor vehicles, trailers, semitrailers, or
aircraft that do not qualify as transportation equipment in § 64:06:01:68;
and
(3) Telecommunication
services. Telecommunication services are sourced according to §§ 64:06:02:90 to 64:06:02:92, inclusive.