[] the place where or the time when a product or a service is actually used（产品的）使用点；（服务的）提供点◆Medical care is still free at the point of use.在现场提供的医疗保健仍然是免费的。◆For the motor car, tax is levied at the point of use, rather than at the point of sale.汽车在使用地而非销售地征税。