or consumption of the services occurred. Allocation of service invoices relating to more than 1 jurisdiction shall be on the basis of time or another method determined by regulation. (2) Telecommunications services The destination of telecommunications services shall be the residence of the purchaser. Telecommunications services include telephone, telegraph, beeper, radio, cable television, satellite, and computer on-line or network services. (3) Domestic transportation services For transportation services where all of the final destinations are within the United States, the destination of transportation services shall be the final destination of the trip (in the case of round or multiple trip fares, the services amount shall be equally allocated among each final destination). (4) International transportation services For transportation services where the final destination or origin of the trip is without the United States, the service amount shall be deemed 50 percent attributable to the United States destination or origin. (5) Electrical service The destination of electrical services shall be the residence of the purchaser. (f) Financial Intermediation Services The destination of financial intermediation services shall be the residence of the purchaser. (g) Rents Paid for the Lease of Tangible Property (1) General rule Except as provided in paragraph (2), the destination of rents paid for the lease of tangible property and leaseholds on such property shall be where the property is located while in use. (2) Land vehicles