ARSD § 64:06:01:65 — Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment

64:06:01:65. Sourcing rules for motor vehicles, trailers, semitrailers, or aircraft that do not qualify as
transportation equipment. Any lease or rental of motor vehicles, trailers, semitrailers, or aircraft that does not qualify as
transportation equipment as defined in § 64:06:01:66 shall be sourced as
follows:
(1) If the lease or rental
requires recurring periodic payments, each periodic payment is sourced to the
primary property location. The primary property location shall be as indicated
by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course
of business, provided that the use of this address does not constitute bad
faith. This location may not be altered by intermittent use at different
locations.
(2) If the lease or rental
does not require recurring periodic payments, the payment is sourced as stated
in § 64:06:01:63.
This rule does not apply to the
imposition or computation of sales or use tax on leases or rentals based on a
lump sum or accelerated basis, or on the acquisition of property for lease.