ARSD § 64:06:01:71 — Sourcing rules for computer software maintenance contracts

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64:06:01:71. Sourcing
rules for computer software maintenance contracts. The sales of computer
software maintenance contracts shall be sourced to each level of a taxing
jurisdiction as follows:
(1) The retail sale of a
computer software maintenance contract sold by the seller with the sale of the
software shall be sourced to the same address as the retail sale of the
software;
(2) The retail sale of a
computer software maintenance contract sold after the retail sale of the
software, the renewal of a computer software maintenance contract, or the
retail sale of a computer software maintenance contract by a seller other than
the seller of the software shall be treated separately from the retail sale of
the software and shall be sourced in accordance with § 64:06:01:63. If
subdivisions 64:06:01:63(1) and (2) do not apply to the retail sale of a
renewal of a computer software maintenance contract, the seller may source a
retail sale of a renewal of a computer software maintenance contract to the address
where the purchase of the software was sourced.