LD 1605
pg. 9
Page 8 of 13 An Act To Reform the Income Tax for Middle-income and Lower-income Families ... Page 10 of 13
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LR 362
Item 1

 
administration, oversight and management of other establishments of
a company or enterprise.

 
7-A.__Personal appearance services.__"Personal appearance
services" includes barber shops, beauty parlors and health clubs.

 
12-A.__Professional, scientific and technical services.__
"Professional, scientific and technical services" includes legal
services, accounting and bookkeeping services, architectural and
engineering services, specialized design services, custom
computer programming, computer systems design, other computer-
related services, facilities management services, management
consulting services, environmental and other technical consulting
services, scientific research and development services,
advertising and related services, veterinary services, and other
professional, scientific and technical services.

 
18-A.__Social and organization services.__"Social and
organization services" includes consumer purchases of
professional association memberships, club and fraternal
organization memberships, domestic services, other household
operations services and religious and welfare activities,
including donations to such organizations.

 
20-A.__Transportation and warehousing services.__
"Transportation and warehousing services" includes airline, bus,
railroad, truck, watercraft, limousine, toll road, pipeline,
postal, courier, messenger, warehousing and storage services.

 
Sec. 92. 36 MRSA §2552, sub-§1, as amended by PL 2005, c. 12, Pt. VV,
§§2 and 3 and Pt. TTT, §3 and affected by §4, is further amended
to read:

 
1. Rate. A tax at the rate of 5% 2% is imposed on the value
of the following services sold in this State:

 
A. Extended cable and satellite television services;

 
B. Fabrication services;

 
C. Rental of video media and video equipment;

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

 
E. Telecommunications services;

 
F. The installation, maintenance or repair of
telecommunications equipment;


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