S.D. Admin. R. 64:06:01:71

Current through Register Vol. 50, page 159, June 17, 2024

Section 64:06:01:71 - Sourcing rules for computer maintenance contracts

The sales of computer software maintenance contracts shall be sourced to each level of a taxing jurisdiction as follows:

(1) The retail sale of a computer software maintenance contract sold by the seller with the sale of the software shall be sourced to the same address as the retail sale of the software;

(2) The retail sale of a computer software maintenance contract sold after the retail sale of the software, the renewal of a computer software maintenance contract, or the retail sale of a computer software maintenance contract by a seller other than the seller of the software shall be treated separately from the retail sale of the software and shall be sourced in accordance with § 64:06:01:63. If subdivisions 64:06:01:63(1) and (2) do not apply to the retail sale of a renewal of a computer software maintenance contract, the seller may source a retail sale of a renewal of a computer software maintenance contract to the address where the purchase of the software was sourced.

S.D. Admin. R. 64:06:01:71

37 SDR 48, effective 9/21/2010.

General Authority: SDCL 10-45-108.

Law Implemented: SDCL 10-45-108.