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For the purposes of subsection 1 of section 57-39.4-11, the terms “receive” and “receipt” mean:
1. Taking possession of tangible personal property;
2. Making first use of services; or
3. 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.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-39.4-12. General sourcing definitions - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-39-4-12.html
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