West Virginia Code 11-15B-14 – General sourcing definitions
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(a) Definition of receive or receipt. — For the purposes of subsection (a), section fifteen of this article, the terms "receive" and "receipt" mean:
Terms Used In West Virginia Code 11-15B-14
- Computer: means an electronic device that accepts information in digital or similar form and manipulates the information for a result based on a sequence of instructions. See West Virginia Code 11-15B-2
- Purchaser: means a person to whom a sale of personal property is made or to whom a service is furnished. See West Virginia Code 11-15B-2
(1) Taking possession of tangible personal property;
(2) Making first use of services; or
(3) Taking possession or making first use of computer software or digital goods, whichever comes first.
(b) Limitation. — The terms "receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.