A member state enacts entity-based, use-based and product-based exemptions consistently with this section, using the common definitions of Section 327 and the Library of Definitions. A product-based exemption is unrestricted where Part II of the Library has no definition for the product; where it has one, the state must use that definition consistently, and may exempt everything within it but may not exempt particular items within it unless the definition itself sets out an exclusion for them. Entity-based and use-based exemptions are unrestricted where Part II has no definition for the product, must use any Part II definition consistently where there is one, and an entity-based exemption may cover an undefined item that falls within a defined product; a use-based exemption may not be crafted for an item so that it works as a product-based exemption for a defined product, but may otherwise cover an item within a defined product consistently with the definition. Inclusion of a product within tangible personal property is ignored for these tests.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.