Transaction Types

Ancillary Transport Services (AT)

The handling of transported goods.

Loading, unloading, handling, holding of transported goods.

Chain Transaction 1 (T1)

A series of sales where goods are shipped directly from the first seller to the final customer. May include Triangulation, an EU regime applied to qualified chain transactions.

Identifies the first "leg" of a chain transaction that involves three parties, such as a company in Belgium sells goods to a company in France.

For more information, see Triangulation Simplification and Chain Transactions.

Chain Transaction 2 (T2)

A series of sales where goods are shipped directly from the first seller to the final customer. May include Triangulation, an EU regime applied to qualified chain transactions.

Identifies the second "leg" of a chain transaction that involves three parties, such as a company in France sells goods to a company in Portugal.

For more information, see Triangulation Simplification and Chain Transactions.

Customer Location Services (CL)

Intangible services.

Consulting, advertising, banking, financial and insurance services, supply of staff, renting of goods, and intermediary supply of these types of services.

Default Services (DS)

Services not covered elsewhere.

Membership subscription fees, provision of extended warranties, clerical or secretarial services, archiving services, veterinary services.

Electronic Services (ES)

Purchase of music, films, on-line training, or software (including updates).

Purchase of software that is downloaded from the Internet.

Goods (GS)

The buying and selling of tangible movable goods.

The sale of a stapler.

An SEZ buyer purchases components from a vendor to create a computer which they will then export.

An SEZ buyer purchases consulting services from a vendor.

An SEZ seller exports a cell phone to a non-SEZ buyer in India.

An SEZ seller exports consulting services to a buyer in the United States.

Installation Services (IN)

Services associated with the installation with tangible property.

The services associated with installing an HVAC system.

Generally taxed where the service is performed.

Movement for Excise (MV)

The movement of excisable goods.

The movement of oil from a tanker to a refinery.

Physical Performance (PP)

Services that are physically performed.

Entertainment services, organizations of conferences, etc.

Prime Contracting (PC)

Construction, alteration, repair, addition to, subtraction from, and improvement of real property.

Office construction, roof repairs.

Rental (RR)

Rental of tangible personal property not including motor vehicles.

Rental of office furniture.

Supplied and Installed (SI)

Transactions where goods are supplied and installed or supplied and assembled.

The sale of a mainframe computer that comes with installation.

Telecommunication Services - General (TG)

A transaction in which telecommunications services are provided and taxability determined at the customer’s location, which for most authorities is either Bill To or Supply. For a limited number of authorities, Order Origin and Order Acceptance are also used.

Sales of voicemail services to a residential or commercial business.

Telecommunication Services - Private (TP)

A transaction in which telecommunications services are provided and taxability is determined by the origination and termination of the service.

Telephone calls between an origination and termination point.

Transport Services (TS)

Transactions which involve the transportation of goods.

Shipping or transporting goods.

Work on Goods (WG)

A sub-set of physical performance services: physical work on tangible, movable assets.

Repair work.