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.

 

          Source: 29 SDR 177, effective July 2, 2003; 30 SDR 211, effective July 1, 2004; 35 SDR 48, effective September 8, 2008; 41 SDR 173, effective May 14, 2015.

          General Authority: SDCL 10-45-108.

          Law Implemented: SDCL 10-45-108.