21.__Video media; video equipment.__"Video media" means prerecorded magnetic tapes used for noncommercial playback of images and sound on video equipment, and other electronic audio and video media that provide for noncommercial interactive utilization by a person or persons, including digital video discs. "Video equipment" means equipment used to play video media, equipment used for recording images and sound for subsequent noncommercial playback and equipment used for noncommercial interactive utilization of electronic audio and video media.

§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.__