Paper City, a microbrewery, entered into a contract with La Resistance, a beer distribution company, under which La Resistance would purchase beer from Paper City and distribute it to retailers.

Paper City sued La Resistance for breach of contract almost five years after the alleged breach occurred. Under Article 2 of the UCC, the statute of limitations for disputes involving contracts for the sale of goods is four years. As a result, the trial court dismissed Paper City’s lawsuit. Paper City appealed, claiming that its contract with La Resistance was for services, not goods, and was therefore not covered by Article 2. Paper City further argued that, under the contract and according to “industry standards,” La Resistance provided services such as managing Paper City’s accounts and representing Paper City at trade shows. The only financial transaction on record between the two companies, however, were of La Resistance paying Paper City for beer. What should an appeals court conclude with respect to the predominate factor in this case? Goods or services?