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Where does the lease, rental, or license of a digital good occur?

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Where does the lease, rental, or license of a digital good occur?

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• With regard to the first or only payment on the lease, rental, or license of the digital good, the lease, rental, or license is sourced to the location as determined in Answer 9. • If the digital good is moved from the place where the digital good was initially delivered, the subsequent periodic payments on the lease, rental, or license are sourced to the digital good’s primary location as indicated by an address for the digital good that is provided by the lessee or licensee and that is available to the lessor or licensor in records that the lessor or licensor maintains in the ordinary course of the lessors or licensors business, if the use of such an address does not constitute bad faith. The location of a lease, rental, or license as determined under this paragraph shall not be altered by any intermittent use of the digital good at different locations.

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