Place of supply allocation for services across states clarified; methods prescribed for lodging, immovable property, events, circuits. Amendments set apportionment rules for services spanning multiple States: lodging apportioned by nights stayed; immovable property services apportioned by area; vessels apportioned by time in each territory; event services to unregistered recipients apportioned using generally accepted accounting principles; leased circuits apportioned by number of points in each State; services on goods or requiring physical presence apportioned by equal division, invoice value ratio, or accounting principles as applicable.