| | | 1.__Application.__The provisions of this section apply only to | | determine a seller's obligation to pay or to collect and remit a | | sales or use tax with respect to the seller's retail sale of a | | product and do not affect the obligation of a purchaser or lessee | | to remit tax on the use of the product. |
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| | | 2.__General sourcing rules.__Retail sales of tangible personal | | property and taxable services are sourced as provided in this | | subsection.__For purposes of this subsection, "retail sale" does | | not include a lease or rental, except lease or rental of | | transportation equipment. |
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| | | A.__When the product is received by the purchaser at a | | business location of the seller, the sale is sourced to that | | business location. |
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| | | B.__When the product is not received by the purchaser at a | | business location of the seller, the sale is sourced to the | | location where the product is received by the purchaser or | | by the purchaser's donee, designated as such by the | | purchaser, including the location indicated by instructions | | for delivery to the purchaser or donee, known to the seller. |
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| | | C.__When paragraphs A and B do not apply, the sale is | | sourced to the location indicated by an address for the | | purchaser that is available from the business records of the | | seller that are maintained in the ordinary course of the | | seller's business when use of this address does not | | constitute bad faith. |
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| | | D. When paragraphs A, B and C do not apply, the sale is | | sourced to the location indicated by an address for the | | purchaser obtained during the consummation of the sale, | | including the address of a purchaser's payment instrument, | | if no other address is available, when use of this address | | does not constitute bad faith. |
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| | | E. When paragraphs A, B, C and D do not apply, including the | | circumstance in which the seller is without sufficient | | information to apply the rules set forth in those | | paragraphs, the sale is sourced to the location from which | | the tangible personal property was shipped, from which the | | digital good or the computer software delivered | | electronically was first available for transmission by the | | seller or from which the service was provided, disregarding | | for these purposes any location that merely provided the | | digital transfer of the product sold. In the case of a sale | | of prepaid wireless calling service, the sale is sourced to | | the location associated with the mobile telephone number. |
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