(311) General sourcing definitions

N.D. Cent. Code § 57-39.4-12
in effect
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57-39.4-12. (311) General sourcing definitions For the purposes of subsection 1 of section 57-39.4-11, 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 digital goods, whichever comes first. The terms "receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c39-4.pdf#nameddest=57-39p4-12Fetched: 10/16/2026

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