TITLE 44
Taxation

CHAPTER 44-18.1
Adoption of the Streamlined Sales and Use Tax Agreement

SECTION 44-18.1-12


§ 44-18.1-12. General sourcing definitions.

For the purposes of § 44-18.1-11, subsection (A), the terms "receive" and "receipt" mean:

(A) Taking possession of tangible personal property,

(B) Making first use of services, or

(C) Taking possession or making first use of digital goods, whichever comes first. The terms "receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.

History of Section.
(P.L. 2006, ch. 246, art. 30, § 12.)