ARSD § 64:06:02:92 — Rules for sourcing specific telecommunications services

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2007-07-18T13:39:00Z
2007-07-18T13:39:00Z
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MicrosoftInternetExplorer4
64:06:02:92. Rules for sourcing specific telecommunications
services. The sales of these telecommunications services shall be sourced
to each level of taxing jurisdiction as follows:
(1) A sale of mobile
telecommunications service, other than air-to-ground radiotelephone service and
prepaid calling service, is sourced to the customer's place of primary use as
required by Pub. L. No. 106-252 (Mobile Telecommunications Sourcing Act) (July
28, 2000);
(2) A sale of post-paid
calling service is sourced to the origination point of the telecommunications
signal first identified by either the seller's telecommunications system, or
information received by the seller from its service provider, where the system
used to transport such signals is not that of the seller;
(3) A sale of prepaid
calling service or a sale of a prepaid wireless calling service is sourced as
tangible personal property. However, in the case of a sale of a prepaid
wireless calling service, the seller may source the sale to the location associated
with the mobile telephone number;
(4) A sale of private
communication service is sourced as follows:
(a) Service for a
separate charge related to a customer channel termination point is sourced to
each level of jurisdiction in which such customer channel termination point is
located;
(b) Service
where all customer channel termination points are located entirely within one
jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which
the customer channel termination points are located;
(c) Service for
segments of a channel between two customer channel termination points located
in different jurisdictions when each segment is separately charged, is sourced
50% in each level of jurisdiction in which the customer channel termination
points are located;
(d) Service for
segments of a channel located in more than one jurisdiction or levels of
jurisdiction and each segment is not separately billed, is sourced in each
jurisdiction based on the percentage determined by dividing the number of
customer channel termination points in such jurisdiction by the total number of
customer channel termination points;
(5) The sale of Internet
access service is sourced to the customer's place of primary use; and
(6) The sale of an
ancillary service is sourced to the customer's place of primary use