§11-15B-14a. Application of general sourcing rules and exclusion
from the rules.
(a) Sellers shall source the sale of a product in accordance
with section fifteen of this article. The provisions of said
section apply regardless of the characterization of the product as
tangible personal property, computer software or digital goods or
a service. The provisions of said section 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 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 jurisdiction of
(b) Section fifteen of this article does not apply to sales or
use tax levied on telecommunication services as defined in section
two-b of this article. Telecommunication services shall be sourced
in accordance with section nineteen of this article.