Tax sourcing rules broadened to treat water and electricity supplies as arising regardless of jurisdiction, changing tax nexus implications.

The amendment expands sourcing rules by treating supplies of water and electricity as arising whether supplied within or outside a taxpayer's own jurisdictional area, while other commodities and services remain sourced to the supplier's jurisdiction. It also removes the parenthetical exclusion for individuals in government service, the omission to be treated as always effective, and adjusts the operative effective date of a related expression by deeming a later substitution to have been effective from an earlier fiscal commencement.

---

---

---