S.D. Admin. R. 64:06:01:62

Current through Register Vol. 50, page 136, May 13, 2024

Section 64:06:01:62 - Definition of terms used in sourcing rules

Terms used in §§ 64:06:01:61 to 64:06:01:65, inclusive, mean:

(1) "Receive,"

(a) the taking possession of tangible personal property;

(b) making first use of services; or

(c) taking possession of or making first use of any product transferred electronically, whichever comes first;

The term, receive, does not include possession by a shipping company on behalf of the purchaser;

(2) "Product," any tangible personal property, any product transferred electronically, including software delivered electronically, or services, whether sold, leased, or rented.

S.D. Admin. R. 64:06:01:62

29 SDR 177, effective 7/2/2003; 30 SDR 211, effective 7/1/2004; 35 SDR 48, effective 9/8/2008; 41 SDR173, effective 5/14/2015.

General Authority: SDCL 10-45-108.

Law Implemented: SDCL 10-45-108.