2. Payment of tax.__A business purchaser that provides an exemption certificate claiming multiple points of use pursuant to subsection 1 shall report and pay the applicable tax directly to the assessor.__The tax due must be calculated as if the apportioned amount of the digital good, computer software or taxable service had been delivered to each jurisdiction to which the sale is apportioned. The purchaser may use any reasonable, but consistent and uniform, method of apportionment that is supported by the purchaser's books and records kept in connection with the sale.

3.__Certification of apportionment.__If the seller knows that the digital good, computer software or taxable service will be concurrently available for use in more than one jurisdiction, but the business purchaser does not provide an exemption certificate claiming multiple points of use as required in subsection 1, the seller may cooperate with the purchaser to determine the correct apportionment.__The purchaser and seller may use any reasonable, but consistent and uniform, method of apportionment that is supported by the seller's and purchaser's books and records kept in connection with the sale.__If the purchaser certifies to the accuracy of the apportionment and the seller accepts the certification, the seller shall collect and remit the tax pursuant to subsection 2.__In the absence of bad faith, the seller is relieved of any further obligation to collect tax on any transaction for which the seller has collected tax pursuant to the information certified by the purchaser.

4.__Direct payment permit.__A holder of a direct payment permit under section 1966 is not required to provide the exemption certificate required by subsection 1 to the seller, but must follow the provisions of subsection 2 in apportioning the tax due on a digital good, computer software or taxable service that will be concurrently available for use in more than one jurisdiction.

5.__Sourcing.__If the seller knows that the product will be concurrently available for use in more than one jurisdiction and the business purchaser does not have a direct payment permit under section 1966 and does not provide the seller with an exemption certificate as required in subsection 1 or certification pursuant to subsection 3, the seller shall collect