First use of a service definition

First use of a service occurs, for the purpose of this chapter, at the location at which the service is received. “First use of a service performed on tangible personal property” means, for the purpose of this chapter, receiving, with the ability to use, whether or not actually used, the tangible personal property on which the taxable service was performed.
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First use of a service. A "first use of a service" occurs, for the purposes of this chapter, when a service is rendered, furnished, or performed in Iowa or if rendered, furnished, or performed outside of Iowa, when the product or result of the service is used in Iowa.
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First use of a service means the same as defined in Iowa Code section 423.1.
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Related to First use of a service

  • Access Service means access to a local exchange network for the purpose of enabling a provider to originate or terminate telecommunication services within the local exchange. Except for end-user common line services, access service does not include access service to a person who is not a provider.

  • Cloud Service means any distinct, subscription-based, hosted, supported and operated on-demand solution provided by SAP under an Order Form.

  • Switched Access Service means an offering of facilities for the purpose of the origination or termination of traffic from or to Exchange Service customer in a given area pursuant to a Switched Access tariff. Switched Access Services include: Feature Group A, Feature Group B, Feature Group D, 800 Series, and 900 access. Switched Access does not include traffic exchanged between LECs for purpose of local exchange interconnection.