ARSD § 64:06:02:91 — Default sourcing rule for telecommunications services

64:06:02:91. Default sourcing rule for telecommunications
services. Except for the telecommunications services listed in
§ 64:06:02:92, the sale of telecommunications service sold on a
call-by-call basis shall be sourced to each level of taxing jurisdiction where
the call originates and terminates in that jurisdiction or each level of taxing
jurisdiction where the call either originates or terminates and in which the
service address is also located. A sale of telecommunications service sold on a
basis other than a call-by-call basis, is sourced to
the customer's place of primary use.