South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:72 - Sourcing software term license and subscriptions

Universal Citation: SD Admin Rules 64:06:01:72

Current through Register Vol. 50, page 114, March 25, 2024

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.

General Authority: SDCL 10-45-108.

Law Implemented: SDCL 10-45-108.

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