TITLE 44
Taxation

CHAPTER 44-18.1
Adoption of the Streamlined Sales and Use Tax Agreement

SECTION 44-18.1-10


§ 44-18.1-10. Application of general sourcing rules and exclusions from the rules.

(A) Each member state shall agree to require sellers to source the retail sale of a product in accordance with § 44-18.1-11. The provisions of § 44-18.1-11 apply regardless of the characterization of a product as tangible personal property, a digital good, or a service. The provisions of § 44-18.1-11 only apply to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. These provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.

(B) Section 44-18.1-11 does not apply to sales or use taxes levied on the following:

(1) The retail sale or transfer of watercraft, modular homes, manufactured homes, or mobile homes. These items must be sourced according to the requirements of each member state.

(2) The retail sale, excluding lease or rental, of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment, as defined in § 44-18.1-11, subsection (D). The retail sale of these items shall be sourced according to the requirements of each member state, and the lease or rental of these items must be sourced according to § 44-18.1-11, subsection (C).

(3) Telecommunications services, as set out in § 44-18.1-16, shall be sourced in accordance with § 44-18.1-15.

(4) Until December 31, 2007, florist sales as defined by each member state. Prior to this date, these items must be sourced according to the requirements of each member state.

History of Section.
(P.L. 2006, ch. 246, art. 30, § 12.)