1. Each member state shall agree to require sellers to source the retail sale of a
product in accordance with section 57-39.4-11 or 57-39.4-11.1. Except as provided in section 57-39.4-11.1, the provisions of section 57-39.4-11 apply to all sales regardless of the characterization of a product as tangible personal
property, a digital good, or a service. Except as otherwise provided in the agreement, the provisions of sections 57-39.4-11 and 57-39.4-11.1 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.
a. 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.
b. The retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers,
or aircraft that do not qualify as transportation equipment, as defined in subsection 4 of section 57-39.4-11. 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 subsection 3 of section 57-39.4-11.
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