Place of provision of performance based services ties tax nexus to where goods are situated or where the recipient is physically present. The place of provision for performance based services is the location where the service is actually performed: for services involving goods the place is where the goods are situated at the time of service (with remote electronic provision treated as the goods' location), subject to an exception for goods temporarily imported for repair and re export without use beyond repair; and for services requiring the physical presence of the recipient, the place is where the service is performed.