(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.