{"data":{"id":"us-nd/n.d.-cent.-code-57-39.4-12","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-39.4-12","heading":"(311) General sourcing definitions","body":"For the purposes of subsection 1 of section 57-39.4-11, the terms \"receive\" and \"receipt\" mean:\n1.Taking possession of tangible personal property;\n2.Making first use of services; or\n3.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.","path":["Title 57 Taxation","Chapter 57-39.4 Streamlined Sales And Use Tax Agreement"],"source_url":"https://ndlegis.gov/cencode/t57c39-4.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"2030b9111b77dae527958061e0eeefeae1c3a46df52a10faa5ecbf23898f8e92","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-39.4-11.1","next":"us-nd/n.d.-cent.-code-57-39.4-13"},"notice":"GroundRules: Original legal text. Not legal advice."}