Sales of intangible property, excluding securities, are sales in this state if any of the following applies: a.
(a)#
The purchaser uses the intangible property in the regular course of business operations in this state or for personal use in this state. If the purchaser uses the intangible property in more than one state, the sales shall be divided between those states having jurisdiction to impose an income tax on the taxpayer in proportion to the use of the intangible property in those states.
(b)#
The purchaser is billed for the purchase of the intangible property at a location in this state.
(c)#
The purchaser of the intangible property has its commercial domicile in this state.