Goods Versus Services

I need to better understand the dividing line between goods and services to be able to consider Jim's proposed tax structure.

If I bring a pair of suit pants to a tailor and he alters the cuffs, is that a good or a service? If I bring the pants and some matching material and the tailor adds the material to expand the waste because I've grown fat, is that a good or a service? If I bring the material to the tailor and he makes me pants, is that a good or a service? If I bring wool thread in and he makes me a pair of pants, is that a good or a service? If I bring in the sheep and he makes me a pair of pants, is that a good or a service? If I just bring in some hay to feed his sheep and he makes me a pair of pants, it that a good or a service? Where exactly is the line between goods and services drawn?

If I bring a piece of oak furniture to a carpenter and he refinishes it, is that a good or a service? If I bring in a damaged piece of oak furniture and some oak wood, and the carpenter repairs the furniture using the wood, is that a good or a service? If I bring in some part of a damaged piece of oak furniture and some wood and the carpenter reconstructs the furniture, it that a good or a service? If I just bring in some oak and he builds a piece of furniture, is that a good or a service? If I bring in a seed for an oak tree and he builds me a piece of furniture, is that a good or a service? Once again, where exactly is the line between goods and services?

I could of course make similar scenarios for virtually every object. The point is that when goods and services are taxed relatively equally and/or lightly, it's pretty easy to identify what's a good and what's a service. However, when there is a large discrepancy in tax rates for goods and services, I have a hunch that it will not be obvious whether something is a good or a service in a remarkable number situations. At a 200% tax rate on goods, it will not make sense to manufacture anything if it can possibly be considered a "refurbishment" or "repair" and subject to no incremental tax (yes, there would still be tax on the cloth or wood or hay or oak seed, but not on the added value).