property in its investment credit base under section 5219-D, 5219-E or 5219-M and claimed the credit provided in one or more of those sections on its income tax return, and reimbursement may not be made for taxes assessed in a year in which one or more of those credits is taken.

PART G

Sec. G-1. 36 MRSA §6651, sub-§2-A is enacted to read:

2-A.__Nonqualified service.__"Nonqualified service" means any service engaged in in this State for another person or persons for a fee, retainer, commission or other consideration, exclusive of activities engaged in for an employer by an employee, including but not limited to business services, professional services, personal services and recreational services.__"Nonqualified service" does not include any qualified service and does not include any of the following services, or any

activity by a person engaged in any of the following services that is conducted predominantly in support of either the following services or business activity related to those services:

A.__Production as defined in section 1752, subsection 9-B;

B.__Fabrication services as defined in section 1752, subsection 2-C;

C.__Wood harvesting operations and the severance of sand, gravel, oil, gas or other natural resources produced or severed from the soil or water; or

D.__Commercial agricultural production, commercial aquacultural production and commercial fishing as defined in section 2013, subsection 1.

Activities conducted by a person in support of any of the services listed in paragraphs A to D or any qualified service engaged in by that person include, without limitation, management, administration, marketing, purchasing, design, engineering, repair, maintenance, operation of support and auxiliary equipment, distribution, accounting, finance, billing, payroll, workers' compensation, accounts payable, accounts receivable, medical services, risk management, labor relations, training, human resources, legal services, packaging, storage, research and development, quality control and environmental, security, safety and fire protection.