(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.
West Virginia Legal Code