Section 11-15B-14 - 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.