A. For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced in accordance with the provisions of subsection 2. Periodic payments made subsequent to the first payment are sourced to the primary property location for the period covered by each payment. The primary property location is an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. The primary property location is not altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls.

B. For a lease or rental that does not require recurring periodic payments, the payment is sourced in accordance with the provisions of subsection 2.

This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis or on the acquisition of property for lease.

4.__Sourcing of certain vehicle leases.__The lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not qualify as transportation equipment are sourced as follows.

A.__For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location for the period covered by that payment. The primary property location is an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. The primary property location is not altered by intermittent use at different locations.

B. For a lease or rental that does not require recurring periodic payments, the payment is sourced in accordance with the provisions of subsection 2.

This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis or on the acquisition of property for lease.