ARSD § 64:06:01:63 — General sourcing rules

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lrpr14296
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2008-09-08T19:16:00Z
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State of South Dakota
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MicrosoftInternetExplorer4
64:06:01:63. General sourcing rules. The retail sale,
excluding lease or rental, of a product shall be sourced as follows:
(1) If the product is
received by the purchaser at a business location of the seller, the sale is
sourced to that business location;
(2) If subdivision (1) does
not apply, the sale is sourced to the location where received by the purchaser,
or the purchaser's donee, if known by the seller;
(3) If subdivision (1) or
(2) does not apply, the sale is sourced to the address for the purchaser in the
business records of the seller that are maintained in the ordinary course of
the seller's business, provided that the use of this address does not
constitute bad faith;
(4) If subdivision (1),
(2), or (3) does not apply, the sale is sourced to the location indicated by an
address for the purchaser obtained during the consummation of the sale,
including the address of a purchaser's payment instrument, if no other address
is available, provided that use of this address does not constitute bad faith;
and
(5) If subdivision (1),
(2), (3), or (4) does not apply, or the seller is without sufficient
information to apply any of the subdivisions, then the sale is sourced to the
address (disregarding any location that merely provided the electronic transfer
of the product sold) from which:
(a) Tangible personal
property was shipped;
(b) The product
transferred electronically was first available for transmission by the seller;
or
(c) The service was
provided.