The benefit of a service is received in this state if any of the following applies: a.
(a)#
The service relates to real property that is located in this state.
(b)#
The service relates to tangible personal property that is delivered directly or indirectly to customers in this state.
(c)#
The service is purchased by an individual who is physically present in this state at the time that the service is received.
(d)#
The service is provided to a person engaged in a trade or business in this state and relates to that person’s business in this state.