ARSD § 64:06:01:62 — Definition of terms used in sourcing rules

64:06:01:62. Definition
of terms used in sourcing rules. Terms used in §§ 64:06:01:61 to
64:06:01:65, inclusive, mean:
(1) "Receive,"
(a) the
taking possession of tangible personal property;
(b) making
first use of services; or
(c) taking
possession of or making first use of any product transferred electronically,
whichever comes first.
The
term, receive, does not include possession by a shipping company on behalf of
the purchaser;
(2) "Product,"
any tangible personal property, any product transferred electronically,
including software delivered electronically, or services, whether sold, leased,
or rented.