Place of supply rules differ for goods and services due to tangibility, delivery variability, and multi location effects. Place of supply rules differ because goods are tangible with ascertainable consumption locations, while services are intangible and raise determination problems: delivery modes change, provider/recipient locations and billing can be altered or mobile, and some services produce effects in multiple jurisdictions, all compounded by evolving technologies and service models.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply rules differ for goods and services due to tangibility, delivery variability, and multi location effects.
Place of supply rules differ because goods are tangible with ascertainable consumption locations, while services are intangible and raise determination problems: delivery modes change, provider/recipient locations and billing can be altered or mobile, and some services produce effects in multiple jurisdictions, all compounded by evolving technologies and service models.
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