§2552.__Tax imposed

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

A.__Extended cable 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; and

G.__Private nonmedical institution services.

2.__Determination of value; liability; statement.__Value is measured by the sale price.__The liability for, or the incidence of, the tax imposed by this section is declared to be a levy on the seller.__If a seller includes this tax on a customer's bill, it must be shown as a separate line item and identified as a service provider tax.

§2553.__Registration of service providers

1.__Persons required to register; certificates; display.__ Every person subject to the tax imposed by this chapter shall register as a service provider with the assessor by submitting an application on a form prescribed and furnished by the assessor.__ The assessor shall issue a service provider tax registration certificate to each applicant that properly completes and submits an application form.__A separate application must be completed and a separate registration certificate issued for each place of business, and the registration certificate must be conspicuously displayed at that place of business.__A registration certificate issued pursuant to this section is nontransferable and is not a