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2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement
Section 44-18.1-12 - General sourcing definitions.
Universal Citation: RI Gen L § 44-18.1-12 (2017)
§ 44-18.1-12. General sourcing definitions.
For the purposes of § 44-18.1-11, subsection (A), the terms "receive" and "receipt" mean:
(A) Taking possession of tangible personal property,
(B) Making first use of services, or
(C) 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.
History of Section.
(P.L. 2006, ch. 246, art. 30, § 12.)
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