South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:63 - General sourcing rules
Current through Register Vol. 51, page 43, September 23, 2024
The retail sale, excluding lease or rental, of a product shall be sourced as follows:
(1) If the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location;
(2) If subdivision (1) does not apply, the sale is sourced to the location where received by the purchaser, or the purchaser's donee, if known by the seller;
(3) If subdivision (1) or (2) does not apply, the sale is sourced to the address for the purchaser in the business records of the seller that are maintained in the ordinary course of the seller's business, provided that the use of this address does not constitute bad faith;
(4) If subdivision (1), (2), or (3) does not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, provided that use of this address does not constitute bad faith; and
(5) If subdivision (1), (2), (3), or (4) does not apply, or the seller is without sufficient information to apply any of the subdivisions, then the sale is sourced to the address (disregarding any location that merely provided the electronic transfer of the product sold) from which:
General Authority: SDCL 10-45-108.
Law Implemented: SDCL 10-45-108.
