Sourcing of Transactions. The determination of where a transaction occurs will be made in accordance with the Streamline Sales Tax Project sourcing rules as follows:
a. When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location.
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 receipt by the purchaser (or the purchaser’s donee, designated as such by the purchaser) occurs, including the location indicated by instructions for delivery to the purchaser (or donee), known to the seller.
c. When 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.
d. When 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.
e. When none of the previous rules of a, b, c, or d apply, including the circumstance where the seller is without sufficient information to apply the previous rules, then the location will be determined by the address from which tangible personal property was shipped, from which the digital good 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).
f. The terms "receive" and "receipt" mean:
i. taking possession of tangible personal property;
ii. making first use of services; or
iii. taking possession or making first use of digital goods whichever comes first. The terms "receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.
g. It is understood that if the rules adopted are different than those set forth above there will be further discussion on the sourcing issue by the Tribe and the State and those further discussions may result in changes to this section, if mutually agreed upon in writing by the parties.
