LD 1587
pg. 8
Page 7 of 16 An Act To Modernize Maine's Tax Code Page 9 of 16
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LR 1638
Item 1

 
B.__Architectural and design consulting;

 
C.__Legal services;

 
D.__Surveying and professional engineering services,
including geological and hydrogeological consulting and
consulting related to soil analysis and subsurface
engineering;

 
E.__Arbitration;

 
F.__Appraisal services; and

 
G.__Accounting, financial investment and financial
management.

 
"Licensed professional services" does not include those services
provided by health care practitioners.

 
Sec. D-7. 36 MRSA §2551, sub-§7-A is enacted to read:

 
7-A.__Personal services.__"Personal services" means services
provided in this State to the general public by a person of
specialized skill, talent or experience.__Personal services
characteristically involve the provision of attendant care to the
recipient of the service or care or maintenance or repair of the
recipient's real or personal property.__"Personal services"
includes, without limitation, such services as:

 
A.__Personal attendant services, including, but not limited
to, barbering, cosmetology, manicuring, tattooing, body
piercing, massage, reflexology, tanning and exercise or
fitness services;

 
B.__Laundering and dry cleaning;

 
C.__Painting, papering and interior decorating;

 
D.__Jewelry, camera, watch and gun cleaning and repair;

 
E.__Pet grooming and kennel services;

 
F.__Musical instrument tuning and repair;

 
G.__Swimming pool installation, repair, cleaning and
maintenance;

 
H.__Radio, television and sound system repair;


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