64:06:01:62Definition

of terms used in sourcing rules. Terms used in §§ 64:06:01:61 to 64:06:01:65, inclusive, mean: (1) "Receive," (a) the taking possession of tangible personal property; (b) making first use of services; or (c) taking possession of or making first use of any product transferred electronically, whichever comes first. The term, receive, does not include possession by a shipping company on behalf of the purchaser; (2) "Product," any tangible personal property, any product transferred electronically, including software delivered electronically, or services, whether sold, leased, or rented.

Source: 29 SDR 177, effective July 2, 2003; 30 SDR 211, effective July 1, 2004; 35 SDR 48, effective September 8, 2008; 41 SDR 173, effective May 14, 2015.