General sourcing definitions

# (a)

Definition of receive or receipt. -- For the purposes of subsection (a), section fifteen of this article, the terms "receive" and "receipt" mean:

# (1)

Taking possession of tangible personal property;

# (2)

Making first use of services; or

# (3)

Taking possession or making first use of computer software or digital goods, whichever comes first.

# (b)

Limitation. -- The terms "receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.

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In this chapter (40 sections)

11-15A-26 · 11-15A-26
11-15A-27 · Construction; partial unconstitutionality
11-15A-28 · General procedure and administration
11-15A-29 · Effective date
11-15B-1 · Title
11-15B-2 · Definitions
11-15B-2A · Streamlined Sales and Use Tax Agreement defined
11-15B-2B · Telecommunications definitions
11-15B-3 · Legislative findings
11-15B-4 · Authority to participate in multistate negotiations
11-15B-4A · Representatives to governing board of streamlined sales and…
11-15B-5 · Authority to enter agreement
11-15B-6 · Relationship to state law
11-15B-7 · Agreement requirements
11-15B-8 · Cooperating sovereigns
11-15B-9 · Limited binding and beneficial effect
11-15B-10 · Seller and third-party liability
11-15B-11 · Seller registration
11-15B-12 · Effect of seller registration and participation in…
11-15B-13 · Amnesty for registration
11-15B-14 · General sourcing definitions
11-15B-14A · Application of general sourcing rules and exclusion from…
11-15B-15 · General transaction sourcing rules
11-15B-16 · 11-15B-16
11-15B-17 · Direct mail sourcing
11-15B-18 · Relief from certain liability for purchasers
11-15B-19 · Telecommunications and related services sourcing rule
11-15B-20 · Telecommunication sourcing definitions
11-15B-21 · Notice for state tax changes
11-15B-22 · Effective date of rate changes for certain services
11-15B-23 · Enactment of exemptions
11-15B-24 · Administration of exemptions
11-15B-25 · Uniform tax returns
11-15B-26 · Uniform rules for remittances of funds
11-15B-27 · Uniform rules for recovery of bad debt
11-15B-28 · Confidentiality and privacy protections under Model I
11-15B-29 · Customer refund procedure
11-15B-30 · Monetary allowances for new technological models for sales…
11-15B-31 · Conflict; partial unconstitutionality
11-15B-32 · Effective date

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