Article 3 - Supply of Goods

A. A transfer of ownership of Goods or of the right to use them as an owner shall include the following:

1. A compulsory transfer of ownership for Consideration, in accordance with a decision issued by public authorities or any law in force in the Kingdom.

2. A Supply of Goods in accordance with a long-term rental agreement or the sale of the Goods through deferred installments, provided that the contract includes the transfer of ownership of the Goods to the Customer under normal circumstances, at the latest, when paying the Consideration in full.

B. The following Supplies shall be considered as a Supply of Goods:

1. A Supply of water,

2. A Supply of any form of energy, which includes, but is not limited to, electricity and gas, including biogas, coal gas, liquefied petroleum gas, natural gas, oil gas, producer gas, refinery gas, reformed natural gas, and tempered liquefied petroleum gas, and any mixture of gases, whether used for lighting, heating, cooling air conditioning or for any other purpose,

3. A Deemed Supply of Goods.