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.

          Source: 37 SDR 48, effective September 21, 2010.

          General Authority: SDCL 10-45-108.

          Law Implemented: SDCL 10-45-108.