LD 1587
pg. 6
Page 5 of 16 An Act To Modernize Maine's Tax Code Page 7 of 16
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LR 1638
Item 1

 
Sec. D-4. 36 MRSA §1760, sub-§34, as repealed and replaced by PL 1981,
c. 163, §4, is repealed.

 
Sec. D-5. 36 MRSA §2551, sub-§§1-A, 1-B and 1-C are enacted to read:

 
1-A.__Amusement and recreational services.__"Amusement and
recreational services" means any services provided in this State
to the general public or through private clubs that involve
exchanging a right of access to any amusement, recreational,
exhibitive, cultural or athletic activity for any user fee, price
of admission, gate fee or equivalent form of remuneration.

 
1-B.__Business services.__"Business services" means any
services provided in this State to business consumers except
those services that constitute an integral or inseparable
component of any activity of the business consumer involving the
manufacturing, fabrication, processing or manipulation of
tangible personal property so that the business service is
targeted to the unique needs of the business consumer and is not
transferable across a range of business activities.__"Business
services" includes, without limitation, such services as:

 
A.__Motor vehicle parking, other than metered space, in a
lot or garage having 30 or more spaces;

 
B.__The leasing and renting of tangible personal property;

 
C.__Employment agency services of any kind, except when the
services are provided to an employer whose place of business
is located in another state;

 
D.__Credit collection and credit reporting services;

 
E.__Secretarial, stenographic and editing services;

 
F.__Building maintenance, janitorial and cleaning services,
including window cleaning services;

 
G.__Office moving and installation;

 
H.__Document and record preservation and storage;

 
I.__Telephone answering services;

 
J.__Private investigation, patrol, building alarm and
security and armored car services;

 
K.__Management consulting, advertising, information and
public relations;


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