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administration, oversight and management of other establishments of | a company or enterprise. |
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| | 7-A.__Personal appearance services.__"Personal appearance | services" includes barber shops, beauty parlors and health clubs. |
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| | 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. |
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| | 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. |
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| | 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. |
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| | 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: |
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| | 1. Rate. A tax at the rate of 5% 2% is imposed on the value | of the following services sold in this State: |
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| A. Extended cable and satellite television services; |
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| C. Rental of video media and video equipment; |
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| D. Rental of furniture, audio media and audio equipment | pursuant to a rental-purchase agreement as defined in Title | 9-A, section 11-105; |
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| E. Telecommunications services; |
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| F. The installation, maintenance or repair of | telecommunications equipment; |
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