(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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