<html> <head> <title>Rule 64:06:02:91 Default sourcing rule for telecommunications services.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:91"> <META NAME="Description" Content="Administrative Rules 64:06:02:91 Default sourcing rule for telecommunications services."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:02:91.&nbsp;&nbsp;Default sourcing rule for telecommunications services.</b> Except for the telecommunications services listed in §&nbsp;64:06:02:92, the sale of telecommunications service sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located. A sale of telecommunications service sold on a basis other than a call-by-call basis, is sourced to the customer's place of primary use.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 28 SDR 178, effective July 1, 2002.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-108">10-45-108.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-108">10-45-108.</A></p> </div> </body> </html>