North Dakota Code 57-39.4-12 – (311) General sourcing definitions
Current as of: 2023 | Check for updates
|
Other versions
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.