{"data":{"id":"us-wv/w.-va.-code-11-15b-14","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15B-14","heading":"General sourcing definitions.","body":"(a) Definition of receive or receipt. -- For the purposes of subsection (a), section fifteen of this article, the terms \"receive\" and \"receipt\" mean:\n(1) Taking possession of tangible personal property;\n(2) Making first use of services; or\n(3) Taking possession or making first use of computer software or digital goods, whichever comes first.\n(b) Limitation. -- The terms \"receive\" and \"receipt\" do not include possession by a shipping company on behalf of the purchaser.","path":["CHAPTER 11. TAXATION.","ARTICLE 15B. STREAMLINED SALES AND USE TAXES."],"source_url":"https://code.wvlegislature.gov/11-15B-14/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:56Z","sha256":"64bbf295b2e258c77f9826419aa3b52d4a5b72633e4741fa5c992c325f24054a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15b-13","next":"us-wv/w.-va.-code-11-15b-14a"},"notice":"GroundRules: Original legal text. Not legal advice."}