Place of provision of services: when supplied at multiple locations, the taxable-location with the greatest proportion governs. Where any service referred to in rules 4, 5, or 6 is provided at more than one location, including a location in the taxable territory, its place of provision shall be the location in the taxable territory where the greatest proportion of the service is provided.
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Provisions expressly mentioned in the judgment/order text.
Place of provision of services: when supplied at multiple locations, the taxable-location with the greatest proportion governs.
Where any service referred to in rules 4, 5, or 6 is provided at more than one location, including a location in the taxable territory, its place of provision shall be the location in the taxable territory where the greatest proportion of the service is provided.
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