SDCL § 10-45-108 — Sourcing of sales and services

For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26 , defining the location of receipt. The rules promulgated pursuant to this section may provide an alternative method of sourcing telecommunication services.