South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:71 - Sourcing rules for computer maintenance contracts

Universal Citation: SD Admin Rules 64:06:01:71

Current through Register Vol. 51, page 43, September 23, 2024

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.

General Authority: SDCL 10-45-108.

Law Implemented: SDCL 10-45-108.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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