Rhode Island § 44-18.1-12 § 44-18.1-12. General sourcing definitions.

Rhode Island Statutes

§ 44-18.1-12 — § 44-18.1-12. General sourcing definitions.

Rhode Island § 44-18.1-12

Title 44Taxation

Ch. 44-18.1Adoption of the Streamlined Sales and Use Tax Agreement

This text of Rhode Island § 44-18.1-12 (§ 44-18.1-12. General sourcing definitions.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-18.1-12 (2026).

Text

§ 44-18.1-12. General sourcing definitions.
For the purposes of § 44-18.1-11, subsection (A), the terms "receiveâ€� and "receiptâ€� 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 "receiveâ€� and "receiptâ€� do not include possession by a shipping company on behalf
            of the purchaser.
         

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§ 44-18.1-12. General sourcing definitions.

For the purposes of § 44-18.1-11, subsection (A), the terms "receiveâ€� and "receiptâ€� 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 "receiveâ€� and "receiptâ€� do not include possession by a shipping company on behalf of the purchaser.