First use of a service performed on tangible personal property definition

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.

Related to First use of a service performed on tangible personal property

  • Personal Property means any machinery, equipment, tools, vehicles, furniture, leasehold improvements, office equipment, plant, parts and other tangible personal property.

  • Contractor Intellectual Property means any intellectual property owned by Contractor and developed independently from Contractor’s performance of this Contract;

  • Restricted use pesticide means any pesticide or device which, when used as directed or in accordance with a widespread and commonly recognized practice, the director determines, subsequent to a hearing, requires additional restrictions for that use to prevent unreasonable adverse effects on the environment including people, lands, beneficial insects, animals, crops, and wildlife, other than pests.