For me, it depends on the pattern.
With long tail cast on, you make a row of knit stitches on the needle & purl bumps on the reverse. I like the knit side to be the RS, if I'm working stockinette. Or any other patterned stitch with all knits as the base. Then I would count it as row 1. So my first actual worked row would be on WS/purl side (or row 2.)
In garter stitch or ribbing it doesn't matter.
I just like the finished look better this way.