(10) The lead-acid battery deposit imposed by Title 38, section 1604, subsection 2-B.; or

(11)__With respect to any fee for a taxable service, any portion of that fee representing direct reimbursement charged to the recipient of the taxable service for commodities or services previously paid by the person providing the service, as long as any tax on those commodities or services, if any tax applies, has been previously paid.

Sec. I-4. 36 MRSA §1752, sub-§17-A, ¶J, as enacted by PL 1999, c. 790, Pt. A, §46, is amended to read:

J. Prepaid calling arrangements; and

Sec. I-5. 36 MRSA §1752, sub-§17-A, ¶K, as amended by PL 2001, c. 396, §22, is further amended to read:

K. Rental of furniture, audio tapes and audio equipment pursuant to a rental-purchase agreement as defined in Title 9-A, section 11-105.;

Sec. I-6. 36 MRSA §1752, sub-§17-A, ¶¶L and M are enacted to read:

L.__Amusement and recreation services.__All services provided as retail sale in this State to the public or through private clubs that include exchanging a membership or right of access to an amusement, recreational, exhibitive, cultural or athletic activity for a fee or other remuneration; all rentals of personal property for amusement or recreation; and all purchases of memberships in social organizations.__Donations to charity and dues to labor unions are not taxable.

M.__Personal services.__The following personal services provided at retail sale in this State are subject to sales tax:

(1)__Personal care services, provided__by barbers, beauticians, manicurists, tattoo artists, body piercers, massage therapists, reflexologists, tanning salons and exercise or fitness centers;

(2)__Laundering and dry cleaning;