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those performed at or in support of retail facilities; modification | | of real or tangible personal property; development of computer | | software; leasing by a lessor of property that would be eligible | | for reimbursement under this chapter had the property been owned by | | the lessee rather than the lessor; services provided by a financial | | institution as defined in section 5206-D, subsection 8; services | | provided by credit unions authorized to do business in this State | | pursuant to Title 9-B, section 131, subsection 12-A; services | | provided by insurance companies subject to taxation under chapter | | 357; Internet access services; computer system services, including | | but not limited to maintenance, support, development, management, | | operation, communication, training, help desk, data processing, | | research, analysis, troubleshooting and similar services involving | | computer systems; repair, maintenance, refitting, refurbishing or | | upgrading commercial or military watercraft and all machinery, | | equipment and other property attached to or located on such | | watercraft and related to the use of such watercraft; and | | transportation services.__"Qualified service" also includes any | | activity by a person engaged in a qualified service that is | | conducted predominantly in support of either the qualified service | | engaged in by that person or the business activity of that person | | related to that qualified service. |
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| | | 5.__Retail sales facility.__"Retail sales facility" means a | | physical structure or portion thereof located in the State and | | predominantly used as a facility to serve customers who are | | physically present at the facility for the purpose of purchasing | | goods or a nonqualified service at retail. |
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| | | Sec. G-3. 36 MRSA §6652, sub-§1-B, ¶B, as amended by PL 2003, c. 625, | | §1 and affected by §3 and amended by c. 687, Pt. A, §10 and | | affected by Pt. B, §11, is further amended to read: |
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| | B. Lamps and lighting fixtures; and |
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| | | Sec. G-4. 36 MRSA §6652, sub-§1-B, ¶C, as enacted by PL 2003, c. 625, | | §2 and affected by §3 and enacted by c. 687, Pt. A, §11 and | | affected by Pt. B, §11, is repealed and the following enacted in | | its place: |
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| | | C.__Gambling machines or devices, including, but not limited to, | | electronic video machines, specifically designed or manufactured | | for use in the operation of any gambling or wagering activity.__ | | As used in this paragraph, "gambling machine or device" means any | | device, machine, paraphernalia or equipment that is used or | | usable in the playing phases of any gambling activity, whether | | that activity consists of gambling between persons or gambling by | | a person involving the playing of a machine, including equipment | | used in the |
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