S.D. Admin. R. 64:06:01:72

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

Section 64:06:01:72 - Sourcing software term license and subscriptions

A payment made in connection with a software term license or software subscription shall be sourced in accordance with § 64:06:01:63. However, if the seller sourced the initial payment under subdivision 64:06:01:63(2), the following rules apply to each subsequent payment:

(1) If the seller receives information from the purchaser indicating that the location of the software has changed, a subsequent payment made in connection with a software term license or renewal of a software subscription shall be sourced to the new location; or

(2) If the seller has not received information from the purchaser indicating a change in the location of the software, the seller may source a subsequent license payment made in connection with a software term license or the renewal of a software subscription to the same location where the initial payment was sourced.

S.D. Admin. R. 64:06:01:72

37 SDR 48, effective 9/21/2010.

General Authority: SDCL 10-45-108.

Law Implemented: SDCL 10-45-108.