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    <description>Fixed establishment is a place other than the registered place of business marked by a sufficient degree of permanence and a suitable structure with adequate human and technical resources to supply services or to receive and use services for its own needs. Temporary presence does not qualify. A fixed establishment located in a state separate from the principal registered place of business will be treated as an additional place of business and may require registration there; the establishment most directly concerned with use generally determines the location for tax purposes.</description>
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