South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:01:72 — Sourcing software term license and subscriptions
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64:06:01:72. Sourcing
software term license and subscriptions. A payment made in connection with
a software term license or software subscription shall be sourced in accordance
with § 64:06:01:63. However, if the seller sourced the initial payment
under subdivision 64:06:01:63(2), the following rules apply to each subsequent
payment:
(1) If the seller receives
information from the purchaser indicating that the location of the software has
changed, a subsequent payment made in connection with a software term license
or renewal of a software subscription shall be sourced to the new location; or
(2) If the seller has not
received information from the purchaser indicating a change in the location of
the software, the seller may source a subsequent license payment made in
connection with a software term license or the renewal of a software
subscription to the same location where the initial payment was sourced.
Source: official text