R.I. Gen. Laws § 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.