S.D. Admin. R. 64:06:01:64
For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced as provided in § 64:06:01:63. Subsequent periodic payments are sourced to the primary property location for each period covered by the payment. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, provided that the use of this address does not constitute bad faith. The property location may not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips or service calls.
For a lease or rental that does not require recurring periodic payments, the payment is sourced as provided in § 64:06:01:63.
This rule does not apply to the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis or on the acquisition of property for lease.
S.D. Admin. R. 64:06:01:64
General Authority: SDCL 10-45-108.
Law Implemented: SDCL 10-45-108.