G. Private nonmedical institution services.; and

Sec. D-9. 36 MRSA §2552, sub-§1, ¶¶H, I, J and K are enacted to read:

H.__Amusement and recreational services;

I.__Business services;

J.__Licensed professional services; and

K.__Personal services.

Sec. D-10. 36 MRSA §2552, sub-§3 is enacted to read:

3.__Contingent fee.__When a taxable service is provided for a fee that is contingent on an ultimate award, settlement or similar financial result and the fee is a certain percentage of that ultimate award or settlement, the fee that is ultimately paid is deemed to include the applicable tax.

Sec. D-11. 36 MRSA §2557, sub-§§29 and 30, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, are amended to read:

29. Centers for innovation. Sales to centers for innovation as described in Title 5, section 13141; and

30. Sales for resale. Sales of services to another service provider for resale.; and

Sec. D-12. 36 MRSA §2557, sub-§31 is enacted to read:

31.__Certain legal services.__Legal services provided on a pro bono basis, all legal services provided by court appointment and all legal services provided to a client without substantial assets of any kind whose household income from all sources is less than 200% of the federal poverty level during the period 6 months prior to the initiation of the legal service or during the period 6 months subsequent to the initiation of the legal service as such a determination can be reasonably calculated, whichever analysis yields the lesser income.

PART E

Sec. E-1. 36 MRSA §1811, first ¶, as amended by PL 2001, c. 439, Pt. TTTT, §2 and affected by §3, is further amended to read: