Sec. D-1. 36 MRSA §1752, sub-§1-H is enacted to read:

1-H.__Construction services.__"Construction services" means services provided in this State to the general public by a person engaged in the activity of building.__The activity of building pertains to any building, highway, road, railroad, excavation, manufactured building or other structure and involves any act of construction, alteration, repair, substantial maintenance, addition to, subtraction from, improvement, movement or demolition, or the construction of scaffolding or other structures or work related to the activity of building.__"Construction services" includes, but is not limited to, the services typically provided by building contractors, road and driveway contractors, concrete contractors, excavators, carpenters, masons, electricians, plumbers, roofers, siding applicators and house painters.

Sec. D-2. 36 MRSA §1752, sub-§5-C is enacted to read:

5-C.__Legal services.__"Legal services" means professional services provided by an attorney-at-law and that attorney's support staff.

Sec. D-3. 36 MRSA §1752, sub-§11, ķA, as enacted by PL 1989, c. 871, §5, is amended to read:

A. "Retail sale" includes:

(1) Conditional sales, installment lease sales and any other transfer of tangible personal property when the title is retained as security for the payment of the purchase price and is intended to be transferred later; and

(2) Sale of products for internal human consumption to a person for resale through coin-operated vending machines when sold to a retailer whose gross receipts from the retail sale of tangible personal property derived through sales from vending machines are more than 50% of the retailer's gross receipts. The tax must be paid by the retailer to the State.; and

(3)__The provision of a taxable service defined under subsection 17-A to the extent the taxable service is provided in this State and only if the relationship between the provider and the recipient of the taxable service is not an employment relationship with respect to the provision of the service.