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What\u2019s the proportion of tax on goods, versus services, if the relevant jurisdiction taxes both?
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<div>Daniel Kegan</div>
<div>dKegan@BhhLawFirm.com</div>
<div>Baron Harris Healey</div>
<div>150 S Wacker Dr #2400</div>
<div>Chicago IL 60606</div>
<div>847-452-2599</div>
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<div>On Oct 9, 2025, at 9:57\u202fAM, Montgomery, Alexander P. via E-trademarks <e-trademarks@oppedahl-lists.com> wrote:</div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;">Applicant files application covering:<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><o:p> </o:p></div>
<ul type="disc" style="margin-bottom: 0in; margin-top: 0in;">
<li class="MsoListParagraph" style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;">
Goods<o:p></o:p></li><li class="MsoListParagraph" style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;">
Engineering services related to those goods.<o:p></o:p></li></ul>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;">Applicant creates customized components for machines, vehicles, etc.<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;">Mark appears on packaging for the goods. The examining attorney rejects the specimen because it isn\u2019t clear the goods have a specific purpose, as opposed to being of general applicability
(it\u2019s the former, but that\u2019s an aside).<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;">In discussions with the EA, he mentions the applicant might not even be provide \u201cgoods\u201d depending on the level of customization for the customer. Rather, they\u2019re merely providing a service.
The more customization, the more likely this is to be a service, rather than the provision of a good (according to the EA).<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;">That seems strange to me, as the customers come to the applicant for a good and the applicant ships a good to the customer.<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;">Has anyone dealt with this issue? Or have case law or TMEP cites to support the EA\u2019s position? I\u2019ve never dealt with this before and am trying to figure out where the \u201cline\u201d between a good
and service here falls.<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><a href="http://www.hinckleyallen.com/people/alexander-p-montgomery"><b><span style="font-family: "Segoe UI", sans-serif; color: rgb(119, 119, 121);">Alexander P. Montgomery</span></b><span style="color: rgb(119, 119, 121);"></span></a><br>
<i><span style="font-size: 10pt; font-family: "Segoe UI", sans-serif; color: rgb(119, 119, 121);">Partner</span></i><span><o:p></o:p></span></div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><a href="http://www.hinckleyallen.com/"><span style="font-size: 10pt; font-family: "Segoe UI", sans-serif; color: rgb(119, 119, 121);">Hinckley Allen</span><span style="color: rgb(119, 119, 121);"></span></a><br>
<span style="font-size: 10pt; font-family: "Segoe UI", sans-serif; color: rgb(119, 119, 121);">28 State Street<br>
Boston, MA 02109-1775<span class="Apple-converted-space"> </span><br>
p: 617-378-4366</span><span style="font-size: 10pt; font-family: "Segoe UI", sans-serif; color: rgb(226, 35, 26);"> | </span><span style="font-size: 10pt; font-family: "Segoe UI", sans-serif; color: rgb(119, 119, 121);"><span class="Apple-converted-space"> </span>f:
617-345-9020<br>
</span><a href="mailto:amontgomery@hinckleyallen.com"><span style="font-size: 10pt; font-family: "Segoe UI", sans-serif; color: rgb(119, 119, 121);">amontgomery@hinckleyallen.com</span></a><o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, serif;"><o:p> </o:p></div>
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<span style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; float: none; display: inline !important;">--<span class="Apple-converted-space"> </span></span><br style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;">
<span style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; float: none; display: inline !important;">E-trademarks
mailing list</span><br style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;">
<a href="mailto:E-trademarks@oppedahl-lists.com" style="font-family: TimesNewRomanPSMT; font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;">E-trademarks@oppedahl-lists.com</a><br style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;">
<a href="http://oppedahl-lists.com/mailman/listinfo/e-trademarks_oppedahl-lists.com" style="font-family: TimesNewRomanPSMT; font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;">http://oppedahl-lists.com/mailman/listinfo/e-trademarks_oppedahl-lists.com</a></div>
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