Sec. 1. 36 MRSA §2552, sub-§2, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, is repealed and the following enacted in its place:

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.

A.__Beginning October 1, 2005, a service provider that is a private nonmedical institution may not include this tax in the bill of a resident.

B.__Beginning October 1, 2005, a service provider other than a private nonmedical institution may include this tax on a customer's bill if the service provider shows the tax as a separate line item and identifies the tax as a service provider tax.

SUMMARY

This bill prohibits private nonmedical institutions from including the 5% service provider tax in the bill of a resident beginning October 1, 2005.