N.D. Cent. Code § 57-39.4-12: (311) General sourcing definitions

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.