The North Carolina Department of Revenue has issued a notice clarifying the sourcing provision applicable to sales of certain digital property and computer software delivered electronically. When the delivery address is unknown and the seller is unable to determine the purchaser’s address, the seller should source the sale to the location from which the digital property or computer software delivered electronically was first available for transmission by the seller. (Important Notice: Sourcing of Digital Property and Computer Software Delivered Electronically, North Carolina Department of Revenue, November 2011)