LD 1437
pg. 8
Page 7 of 11 An Act To Broaden the Sales Tax Base and Lower the Sales and Use Tax and Servic... Page 9 of 11
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LR 156
Item 1

 
1-B.__Amusement and recreation services.__"Amusement and
recreation services" includes theater and opera performances,
movies, pari-mutuel racing net receipts, spectator sporting events,
commercial participant amusements and all other recreation
services.

 
1-C.__Apparel services.__"Apparel services" includes cleaning,
storage and repair of clothing and shoes.

 
1-D.__Business and legal services.__"Business and legal
services" means tax preparation services, legal services and
other personal business services.

 
1-E.__Construction services.__"Construction services" includes
residential building, commercial and institutional building,
manufacturing and industrial building, water, sewer and pipeline
construction services.

 
1-F.__Education services.__"Education services" includes
consumer purchases of services from elementary and secondary
schools, private and public schools of higher education, nursery
schools and commercial and vocational schools.

 
3-A.__Financial services.__"Financial services" includes
medical care and hospitalization insurance, income loss
insurance, workers' compensation insurance, brokerage charges,
investment counseling fees, bank service charges, trust services,
safe deposit box fees, services furnished without payment by
financial intermediaries, expenses of handling life insurance and
pension plans, motor vehicle insurance, nondepository credit
intermediation and related activities, securities, commodity
contracts, investments, monetary authorities and depository
credit intermediation, real estate services and rental leasing
activities.

 
4-A.__Health services.__"Health services" includes consumer
purchases of services from dentists, hospitals, physicians,
nursing homes and other professional medical service providers.

 
5-A.__Information services.__"Information services" includes
services from newspaper publishers, periodicals publishers, book
publishers, database publishers, directory and other publishers,
software publishers, motion picture and video industries, sound
recording industries, radio and television broadcasters, cable
networks and program distributors, data processing businesses and
other providers of information services.


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