Versions of s. 179(4)(d)(i)(B)(II)

if subparagraph (b)(ii) applies and the supply referred to in that subparagraph is to be made to the non-resident person, or to a non-resident subsequent purchaser that is not registered under Subdivision D of Division V and is not a consumer of the commercial service referred to in that subparagraph, to have acquired, at that time, physical possession of the property, under the agreement for that supply, for the purpose referred to in that subparagraph, and