Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:72

Sourcing software term license and subscriptions

Official textsdlegislature.gov

lrpr14533 lrpr14296
2
2
2010-09-21T14:44:00Z
2010-09-21T14:44:00Z
1
156
894
State of South Dakota
7
2
1048
10.6858
MicrosoftInternetExplorer4
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.

Last amended: Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:01:51 · Repealed
  2. 64:06:01:52 · Transferred
  3. 64:06:01:54 · Temporary tax permits
  4. 64:06:01:55 · Temporary tax permit -- Application
  5. 64:06:01:56 · Bond -- Cancellation
  6. 64:06:01:57 · Transferred
  7. 64:06:01:58 · Reimbursement for expenditures
  8. 64:06:01:59 · Newspaper sales
  9. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  10. 64:06:01:61 · Application of sourcing rules
  11. 64:06:01:62 · Definition of terms used in sourcing rules
  12. 64:06:01:63 · General sourcing rules
  13. 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
  14. 64:06:01:65 · Sourcing rules for motor vehicles, trailers,…
  15. 64:06:01:66 · Sourcing rules for transportation equipment -- Definition…
  16. 64:06:01:67 · Repealed
  17. 64:06:01:68 · Sourcing rules for direct mailing
  18. 64:06:01:69 · Repealed
  19. 64:06:01:70 · Delivery charges
  20. 64:06:01:71 · Sourcing rules for computer software maintenance contracts
  21. 64:06:01:72 · Sourcing software term license and subscriptions
  22. 64:06:01:73 · Definition of terms
  23. 64:06:01:74 · Sourcing rules of personal care services
  24. 64:07:01:01 · Repealed
  25. 64:07:01:02 · Gross receipts explained
  26. 64:07:01:03 · Repealed
  27. 64:07:01:04 · Repealed
  28. 64:07:01:05 · Repealed
  29. 64:07:01:06 · Real property repairs
  30. 64:07:01:07 · Repealed
  31. 64:07:01:08 · "Sweat equity."
  32. 64:07:01:09 · Repealed
  33. 64:07:01:10 · Contractors to furnish information on subcontractors
  34. 64:07:01:11 · Contractors and subcontractors to furnish information on…
  35. 64:07:01:12 · Tax return filing dates for contractors
  36. 64:07:01:13 · Contractors as consumers of construction supplies
  37. 64:07:01:14 · Furnishing of equipment
  38. 64:07:01:15 · Contracts with governmental agencies
  39. 64:07:01:16 · Construction equipment
  40. 64:07:01:17 · Gross receipts defined
Full table of contents →