§ 44-18.1-11 General sourcing rules.– (A) The retail sale, excluding lease or rental, of a product shall be sourcedas follows:
(1) When the product is received by the purchaser at abusiness location of the seller, the sale is sourced to that business location.
(2) When the product is not received by the purchaser at abusiness location of the seller, the sale is sourced to the location wherereceipt by the purchaser (or the purchaser's donee, designated as such by thepurchaser) occurs, including the location indicated by instructions fordelivery to the purchaser (or donee), known to the seller.
(3) When subsections (A)(1) and (A)(2) do not apply, the saleis sourced to the location indicated by an address for the purchaser that isavailable from the business records of the seller that are maintained in theordinary course of the seller's business when use of this address does notconstitute bad faith.
(4) When subsections (A)(1), (A)(2) and (A)(3) do not apply,the sale is sourced to the location indicated by an address for the purchaserobtained during the consummation of the sale, including the address of apurchaser's payment instrument, if no other address is available, when use ofthis address does not constitute bad faith.
(5) When none of the previous rules of subsections (A)(1),(A)(2), (A)(3), or (A)(4) apply, including the circumstance in which the selleris without sufficient information to apply the previous rules, then thelocation will be determined by the address from which tangible personalproperty was shipped, from which the digital good or the computer softwaredelivered electronically was first available for transmission by the seller, orfrom which the service was provided (disregarding for these purposes anylocation that merely provided the digital transfer of the product sold).
(B) The lease or rental of tangible personal property, otherthan property identified in subsection (C) or subsection (D), shall be sourcedas follows:
(1) For a lease or rental that requires recurring periodicpayments, the first periodic payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A). Periodic payments madesubsequent to the first payment are sourced to the primary property locationfor each period covered by the payment. The primary property location shall beas indicated by an address for the property provided by the lessee that isavailable to the lessor from its records maintained in the ordinary course ofbusiness, when use of this address does not constitute bad faith. The propertylocation shall not be altered by intermittent use at different locations, suchas use of business property that accompanies employees on business trips andservice calls.
(2) For a lease or rental that does not require recurringperiodic payments, the payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A).
(3) This subsection does not affect the imposition orcomputation of sales or use tax on leases or rentals based on a lump sum oraccelerated basis, or on the acquisition of property for lease.
(C) The lease or rental of motor vehicles, trailers,semi-trailers, or aircraft that do not qualify as transportation equipment, asdefined in subsection (D), shall be sourced as follows:
(1) For a lease or rental that requires recurring periodicpayments, each periodic payment is sourced to the primary property location.The property location shall be as indicated by an address for the propertyprovided by the lessee that is available to the lessor from its recordsmaintained in the ordinary course of business, when use of this address doesnot constitute bad faith. This location shall not be altered by intermittentuse at different locations.
(2) For a lease or rental that does not require recurringperiodic payments, the payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A).
(3) This subsection does not affect the imposition orcomputation of sales or use tax on leases or rentals based on a lump sum oraccelerated basis, or on the acquisition of property for lease.
(D) The retail sale, including lease or rental, oftransportation equipment shall be sourced the same as a retail sale inaccordance with the provisions of subsection (A), notwithstanding the exclusionof lease or rental in subsection (A). "Transportation equipment" means any ofthe following:
(1) Locomotives and railcars that are utilized for thecarriage of persons or property in interstate commerce.
(2) Trucks and truck-tractors with a Gross Vehicle Weightrating (GVWR) of 10,001 pounds or greater, trailers, semi-trailers, orpassenger buses that are:
(a) Registered through the International Registration Plan;and
(b) Operated under authority of a carrier authorized andcertificated by the U.S. Department of Transportation or another federalauthority to engage in the carriage of persons or property in interstatecommerce.
(3) Aircraft that are operated by air carriers authorized andcertificated by the U.S. Department of Transportation or another federal or aforeign authority to engage in the carriage of persons or property ininterstate or foreign commerce.
(4) Containers designed for use on and component partsattached or secured on the items set forth in subsection (D)(1) – (D)(3).
§ 44-18.1-11 General sourcing rules.– (A) The retail sale, excluding lease or rental, of a product shall be sourcedas follows:
(1) When the product is received by the purchaser at abusiness location of the seller, the sale is sourced to that business location.
(2) When the product is not received by the purchaser at abusiness location of the seller, the sale is sourced to the location wherereceipt by the purchaser (or the purchaser's donee, designated as such by thepurchaser) occurs, including the location indicated by instructions fordelivery to the purchaser (or donee), known to the seller.
(3) When subsections (A)(1) and (A)(2) do not apply, the saleis sourced to the location indicated by an address for the purchaser that isavailable from the business records of the seller that are maintained in theordinary course of the seller's business when use of this address does notconstitute bad faith.
(4) When subsections (A)(1), (A)(2) and (A)(3) do not apply,the sale is sourced to the location indicated by an address for the purchaserobtained during the consummation of the sale, including the address of apurchaser's payment instrument, if no other address is available, when use ofthis address does not constitute bad faith.
(5) When none of the previous rules of subsections (A)(1),(A)(2), (A)(3), or (A)(4) apply, including the circumstance in which the selleris without sufficient information to apply the previous rules, then thelocation will be determined by the address from which tangible personalproperty was shipped, from which the digital good or the computer softwaredelivered electronically was first available for transmission by the seller, orfrom which the service was provided (disregarding for these purposes anylocation that merely provided the digital transfer of the product sold).
(B) The lease or rental of tangible personal property, otherthan property identified in subsection (C) or subsection (D), shall be sourcedas follows:
(1) For a lease or rental that requires recurring periodicpayments, the first periodic payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A). Periodic payments madesubsequent to the first payment are sourced to the primary property locationfor each period covered by the payment. The primary property location shall beas indicated by an address for the property provided by the lessee that isavailable to the lessor from its records maintained in the ordinary course ofbusiness, when use of this address does not constitute bad faith. The propertylocation shall not be altered by intermittent use at different locations, suchas use of business property that accompanies employees on business trips andservice calls.
(2) For a lease or rental that does not require recurringperiodic payments, the payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A).
(3) This subsection does not affect the imposition orcomputation of sales or use tax on leases or rentals based on a lump sum oraccelerated basis, or on the acquisition of property for lease.
(C) The lease or rental of motor vehicles, trailers,semi-trailers, or aircraft that do not qualify as transportation equipment, asdefined in subsection (D), shall be sourced as follows:
(1) For a lease or rental that requires recurring periodicpayments, each periodic payment is sourced to the primary property location.The property location shall be as indicated by an address for the propertyprovided by the lessee that is available to the lessor from its recordsmaintained in the ordinary course of business, when use of this address doesnot constitute bad faith. This location shall not be altered by intermittentuse at different locations.
(2) For a lease or rental that does not require recurringperiodic payments, the payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A).
(3) This subsection does not affect the imposition orcomputation of sales or use tax on leases or rentals based on a lump sum oraccelerated basis, or on the acquisition of property for lease.
(D) The retail sale, including lease or rental, oftransportation equipment shall be sourced the same as a retail sale inaccordance with the provisions of subsection (A), notwithstanding the exclusionof lease or rental in subsection (A). "Transportation equipment" means any ofthe following:
(1) Locomotives and railcars that are utilized for thecarriage of persons or property in interstate commerce.
(2) Trucks and truck-tractors with a Gross Vehicle Weightrating (GVWR) of 10,001 pounds or greater, trailers, semi-trailers, orpassenger buses that are:
(a) Registered through the International Registration Plan;and
(b) Operated under authority of a carrier authorized andcertificated by the U.S. Department of Transportation or another federalauthority to engage in the carriage of persons or property in interstatecommerce.
(3) Aircraft that are operated by air carriers authorized andcertificated by the U.S. Department of Transportation or another federal or aforeign authority to engage in the carriage of persons or property ininterstate or foreign commerce.
(4) Containers designed for use on and component partsattached or secured on the items set forth in subsection (D)(1) – (D)(3).
§ 44-18.1-11 General sourcing rules.– (A) The retail sale, excluding lease or rental, of a product shall be sourcedas follows:
(1) When the product is received by the purchaser at abusiness location of the seller, the sale is sourced to that business location.
(2) When the product is not received by the purchaser at abusiness location of the seller, the sale is sourced to the location wherereceipt by the purchaser (or the purchaser's donee, designated as such by thepurchaser) occurs, including the location indicated by instructions fordelivery to the purchaser (or donee), known to the seller.
(3) When subsections (A)(1) and (A)(2) do not apply, the saleis sourced to the location indicated by an address for the purchaser that isavailable from the business records of the seller that are maintained in theordinary course of the seller's business when use of this address does notconstitute bad faith.
(4) When subsections (A)(1), (A)(2) and (A)(3) do not apply,the sale is sourced to the location indicated by an address for the purchaserobtained during the consummation of the sale, including the address of apurchaser's payment instrument, if no other address is available, when use ofthis address does not constitute bad faith.
(5) When none of the previous rules of subsections (A)(1),(A)(2), (A)(3), or (A)(4) apply, including the circumstance in which the selleris without sufficient information to apply the previous rules, then thelocation will be determined by the address from which tangible personalproperty was shipped, from which the digital good or the computer softwaredelivered electronically was first available for transmission by the seller, orfrom which the service was provided (disregarding for these purposes anylocation that merely provided the digital transfer of the product sold).
(B) The lease or rental of tangible personal property, otherthan property identified in subsection (C) or subsection (D), shall be sourcedas follows:
(1) For a lease or rental that requires recurring periodicpayments, the first periodic payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A). Periodic payments madesubsequent to the first payment are sourced to the primary property locationfor each period covered by the payment. The primary property location shall beas indicated by an address for the property provided by the lessee that isavailable to the lessor from its records maintained in the ordinary course ofbusiness, when use of this address does not constitute bad faith. The propertylocation shall not be altered by intermittent use at different locations, suchas use of business property that accompanies employees on business trips andservice calls.
(2) For a lease or rental that does not require recurringperiodic payments, the payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A).
(3) This subsection does not affect the imposition orcomputation of sales or use tax on leases or rentals based on a lump sum oraccelerated basis, or on the acquisition of property for lease.
(C) The lease or rental of motor vehicles, trailers,semi-trailers, or aircraft that do not qualify as transportation equipment, asdefined in subsection (D), shall be sourced as follows:
(1) For a lease or rental that requires recurring periodicpayments, each periodic payment is sourced to the primary property location.The property location shall be as indicated by an address for the propertyprovided by the lessee that is available to the lessor from its recordsmaintained in the ordinary course of business, when use of this address doesnot constitute bad faith. This location shall not be altered by intermittentuse at different locations.
(2) For a lease or rental that does not require recurringperiodic payments, the payment is sourced the same as a retail sale inaccordance with the provisions of subsection (A).
(3) This subsection does not affect the imposition orcomputation of sales or use tax on leases or rentals based on a lump sum oraccelerated basis, or on the acquisition of property for lease.
(D) The retail sale, including lease or rental, oftransportation equipment shall be sourced the same as a retail sale inaccordance with the provisions of subsection (A), notwithstanding the exclusionof lease or rental in subsection (A). "Transportation equipment" means any ofthe following:
(1) Locomotives and railcars that are utilized for thecarriage of persons or property in interstate commerce.
(2) Trucks and truck-tractors with a Gross Vehicle Weightrating (GVWR) of 10,001 pounds or greater, trailers, semi-trailers, orpassenger buses that are:
(a) Registered through the International Registration Plan;and
(b) Operated under authority of a carrier authorized andcertificated by the U.S. Department of Transportation or another federalauthority to engage in the carriage of persons or property in interstatecommerce.
(3) Aircraft that are operated by air carriers authorized andcertificated by the U.S. Department of Transportation or another federal or aforeign authority to engage in the carriage of persons or property ininterstate or foreign commerce.
(4) Containers designed for use on and component partsattached or secured on the items set forth in subsection (D)(1) – (D)(3).
