ARSD § 64:06:01:66 — Sourcing rules for transportation equipment -- Definition of transportation equipment

64:06:01:66. Sourcing rules for transportation equipment --
Definition of transportation equipment. The retail sale, including lease or
rental of transportation equipment, shall be sourced as stated in
§ 64:06:01:63, notwithstanding the exclusion of leases and rentals in
§ 64:06:01:63. Transportation equipment is:
(1) Any locomotive and
railcar that is used for the carriage of persons or property in interstate
commerce;
(2) Any truck and
truck-tractor with a Gross Vehicle Weight Rating of 10,001 pounds or greater,
and any trailer, semitrailer, or passenger bus that
is:
(a) Registered through
the International Registration Plan; and
(b) Operated under
authority of a carrier authorized and certificated by the U.S. Department of
Transportation or other federal authority to engage in the carriage of persons
or property in interstate commerce;
(3) Any aircraft that is
operated by an air carrier authorized and certificated by the U.S. Department
of Transportation or other federal or foreign authority to engage in the
carriage of persons or property in interstate or foreign commerce; and
(4) Any container designed
for use on and component parts attached or secured on any transportation
equipment defined in this section.