Unless a state has elected origin sourcing under Section 310.1, a retail sale (excluding leases and rentals) is sourced in this order: to the seller's business location where the purchaser receives the product there; otherwise to where the purchaser or its designated donee receives it, including a delivery location known to the seller; otherwise to the purchaser's address in the seller's ordinary business records, if use is not in bad faith; otherwise to the purchaser's address obtained during the sale, including the payment instrument's address; otherwise to the address from which tangible property was shipped, a digital good or software was first available for transmission, or a service was provided (ignoring locations that merely transferred the product digitally), in which case a seller that skipped Section 309 gets no Section 306 relief. For leases and rentals with recurring periodic payments, the first payment is sourced like a sale and later payments to the primary property location the lessee provides, not altered by intermittent use elsewhere; non-recurring payments are sourced like a sale. Leases of motor vehicles, trailers, semi-trailers and aircraft that are not transportation equipment source every periodic payment to the primary property location. Sales and leases of transportation equipment (interstate locomotives and railcars, IRP-registered trucks of 10,001 pounds or more and trailers and buses operated by authorised interstate carriers, certificated carrier aircraft, and their containers and attached parts) are sourced like retail sales.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.