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.
(311) General sourcing definitions
N.D.C.C. § 57-39.4-12 — under Streamlined Sales and Use Tax Agreement.
N.D.C.C. § 57-39.4-12