4.__Qualified service.__"Qualified service" means any of the following when provided by one person to another for a fee, retainer, commission or other consideration:__construction services; printing; retail or wholesale services exclusive of those performed at or in support of retail facilities; modification of real or tangible personal property; development of computer software; leasing by a lessor of property that would be eligible for reimbursement under this chapter had the property been owned by the lessee rather than the lessor; services provided by a financial institution as defined in section 5206-D, subsection 8; services provided by credit unions authorized to do business in this State pursuant to Title 9-B, section 131, subsection 12-A; services provided by insurance companies subject to taxation under chapter 357; Internet access services; computer system services, including but not limited to maintenance, support, development, management, operation, communication, training, help desk, data processing, research, analysis, troubleshooting and similar services involving computer systems; repair, maintenance, refitting, refurbishing or upgrading commercial or military watercraft and all machinery, equipment and other property attached to or located on such watercraft and related to the use of such watercraft; and transportation services.__ "Qualified service" also includes any activity by a person engaged in a qualified service that is conducted predominantly in support of either the qualified service engaged in by that person or the business activity of that person related to that qualified service.

5.__Retail sales facility.__"Retail sales facility" means a physical structure or portion thereof located in the State and predominantly utilized as a facility to serve customers who are physically present at the facility for the purpose of selecting and purchasing goods or a nonqualified service at retail.

Sec. G-3. 36 MRSA §6652, sub-§1-B, as amended by PL 2001, c. 396, §46, is further amended to read:

1-B. Certain property excluded. Notwithstanding any other provision of law, reimbursement pursuant to this chapter may not be made with respect to the following property:

A. Office furniture, including without limitation tables, chairs, desks, bookcases, filing cabinets and modular office partitions; and

B. Lamps and lighting fixtures.;