LD 1394
pg. 7
Page 6 of 16 An Act To Modernize the State's Tax System Page 8 of 16
Download Bill Text
LR 1697
Item 1

 
M.__Personal services.__For the purposes of this
paragraph, "personal services" means services provided in
this State to the general public by a person of
specialized skill, talent or experience.__Personal
services characteristically provide attendant care to the
recipient of the service; or care, maintenance or repair
services to the recipient's real or personal property.__
"Personal services" includes, without limitation, such
services as:

 
(1)__Personal attendant services, including, but not
limited to, barbering, beautician, manicure,
tattooing, body piercing, massage, reflexology,
tanning and exercise or fitness services;

 
(2)__Laundering and dry cleaning services;

 
(3)__Painting, papering and interior decoration
services;

 
(4)__Jewelry, camera, watch and gun cleaning and
repair services;

 
(5)__Pet grooming and kennel services;

 
(6)__Musical instrument tuning and repair services;

 
(7)__Swimming pool installation, repair, cleaning and
maintenance services;

 
(8)__Radio, television and sound system repair
services;

 
(9)__Furniture, rug and upholstery cleaning and
repair services;

 
(10)__Locksmith services;

 
(11)__Personal property and self-storage services,
including storage and mooring services for
noncommercial watercraft;

 
(12)__Services related to the washing, cleaning,
polishing, lubrication, painting or detailing of
motor vehicles;

 
(13)__Disinfection and pest extermination or control
services;

 
(14)__Landscaping, lawn care, grounds maintenance and
tree removal services;


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