For the purposes of subsection 1 of section 57-39.4-11, the terms “receive” and “receipt” mean:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

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.