{"data":{"id":"us-ri/r.i.-gen.-laws-44-18.1-12","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18.1-12","heading":"General sourcing definitions.","body":"For the purposes of § 44-18.1-11, subsection (A), the terms “receive” and “receipt” mean:\n(A) Taking possession of tangible personal property,\n(B) Making first use of services, or\n(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.","path":["Title 44 Taxation","Chapter 18.1 Adoption of the Streamlined Sales and Use Tax Agreement"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.1/44-18.1-12.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"8e9df61776978ade29261c1245d3103e9a66870c3a40af6c57c5b2928c385a93","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18.1-11","next":"us-ri/r.i.-gen.-laws-44-18.1-13"},"notice":"GroundRules: Original legal text. Not legal advice."}