(1)__Lobbying services;

(2)__Architectural and design consulting services;

(3)__Legal services;

(4)__Surveying and professional engineering services, including geological and hydrogeological consulting services and consulting services related to the science of soil analysis and subsurface engineering;

(5)__Arbitration services;

(6)__Appraisal services; and

(7)__Accounting, financial investment and financial management services.

"Licensed professional services" does not include those services provided by health care practitioners.

Sec. D-9. 36 MRSA §1760, sub-§14 is repealed.

Sec. D-10. 36 MRSA §1760, sub-§24 is amended to read:

24. Funeral services. Sales of basic funeral services, not exceeding $2,500 in value, that are provided for the disposition or interment of a deceased human body.

Sec. D-11. 36 MRSA §1760, sub-§34, as repealed and replaced by PL 1981, c. 163, §4, is repealed.

Sec. D-12. 36 MRSA §1760, sub-§86 is enacted to read:

86.__Certain legal services.__Legal services provided on a pro bono basis, all legal services provided by court appointment and all legal services provided to a client without substantial assets of any kind whose household income from all sources is less than 200% of the federal poverty level during the period 6 months prior to the initiation of the legal service or during the period 6 months subsequent to the initiation of the legal service as such a determination can be reasonably calculated, whichever analysis yields the lesser income.

Sec. D-13. Annual review. The joint standing committee of the Legislature having jurisdiction over taxation matters shall