If services under a contract subject to State Finance and Procurement Article, Title 18, Annotated Code of Maryland, are capable of being performed in both Tier 1 and Tier 2, the head of the unit responsible for a State contract pursuant to State Finance and Procurement Article, §18-102(d), Annotated Code of Maryland, shall assign the tier based upon where the majority of the services are performed. If the employees who perform the services are not located in the State, the head of the unit responsible for a State contract pursuant to State Finance and Procurement Article, §18-102(d), Annotated Code of Maryland, shall assign the tier based upon where the recipients of the services are located.