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<h1>Place of supply of goods: determined by delivery location or invoice address for unregistered recipients, shaping tax jurisdiction.</h1> Place of supply for non-import/export goods is generally the location where movement of the goods ends for delivery. If a third person directs delivery before or during movement, that third person is deemed the recipient and the place of supply is their principal place of business. For non-movement supplies, the place of supply is the goods' location at delivery. Supplies to unregistered persons use the recipient location recorded in the invoice (State-only entry suffices). Assembly/installation and on-board supplies have specific location rules, and prescribed rules apply where place of supply cannot be determined.
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