LD 1394
pg. 8
Page 7 of 16 An Act To Modernize the State's Tax System Page 9 of 16
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LR 1697
Item 1

 
(15)__Photography and photographic studio services;

 
(16)__Printing, imprinting, painting or lettering
tangible personal property for persons who furnish
tangible personal property for that service;

 
(17)__Any fabrication, printing or production of
tangible personal property by special order when
tangible personal property is not intended for
resale;

 
(18)__Repair services for noncommercial watercraft;

 
(19)__Dance instruction and dance studio services;

 
(20)__Dating, escort and personal introduction
services;

 
(21)__Flower or balloon delivery services and
services similarly provided as a demonstration of
personal appreciation;

 
(22)__Limousine services;

 
(23)__Taxidermy services;

 
(24)__Flight instruction services; and

 
(25)__Antique or art auctioning or dealership
services.

 
"Personal services" does not include construction
services;

 
N.__Business services.__For the purposes of this
paragraph, "business services" means any services provided
in this State to business consumers except those services
that constitute an integral or inseparable component of
any activity of the business consumer involving the
manufacturing, fabrication, processing or manipulation of
tangible personal property such that the business service
is targeted to the unique needs of the business consumer
and is not transferable across a range of business
activities.__"Business services" includes, without
limitation, such services as:

 
(1)__Motor vehicle parking, other than metered space,
in a lot or garage having 30 or more spaces;

 
(2)__The service of leasing or renting tangible
personal property;


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