Location of recipient of services determines taxing jurisdiction and registration and compliance obligations for service use. Location of the recipient of services determines taxing jurisdiction: the location is the registered place of business receiving the supply; if received at a different place, the fixed establishment there; if received at multiple establishments, the establishment most directly concerned with receipt; and if none, the usual place of residence. Determination follows a sequential test: registration premises where a single registration exists; otherwise business establishment; fixed establishment where services occur; the establishment most directly concerned when services occur at multiple places; and failing these, usual residence. For receivers, the location is where the service is used or consumed.