LD 1394
pg. 9
Page 8 of 16 An Act To Modernize the State's Tax System Page 10 of 16
Download Bill Text
LR 1697
Item 1

 
(3)__Employment agency services of any kind, except
when the services are provided to an employer whose
place of business is located in another state;

 
(4)__Credit collection or credit reporting services;

 
(5)__Secretarial, stenographic or editing services;

 
(6)__Building maintenance, janitorial or cleaning
services, including window cleaning services;

 
(7)__Office moving and installation services;

 
(8)__Document and record preservation and storage
services;

 
(9)__Telephone answering services;

 
(10)__Private investigation, patrol, building alarm
and security and armored car services;

 
(11)__Management consulting, advertising, information
and public relations services;

 
(12)__Tax preparation services;

 
(13)__Financial accounting, financial management and
investment counseling services;

 
(14)__Office and business machine repair services;

 
(15)__Sign construction and installation services;

 
(16)__Food catering and institutional food
preparation and delivery services; and

 
(17)__Photocopying and document preparation and
delivery services.

 
"Business services" does not include construction
services; and

 
O.__Licensed professional services.__For the purposes of this
paragraph, "licensed professional services" means services
provided in this State to the general public by persons
holding a certificate, license, registration or other formal
permission to perform, provide or practice the service in this
State, and that certificate, license, registration or other
formal permission is characteristically granted only when the
practitioner has


Page 8 of 16 Top of Page Page 10 of 16