Sec. H-4. 36 MRSA §1752, sub-§§8-C and 8-D are enacted to read:

8-C.__Personal care services.__"Personal care services" includes services provided by barbers, beauticians, manicurists, tattoo artists, body piercers, massage therapists, reflexologists, tanning salons, exercise and fitness centers and dance instructors and dance studios.

8-D.__Personal property services.__"Personal property services" includes cleaning, repair, moving, rental, storage, maintenance and improvement of personal property, including motor vehicles, watercraft, snowmobiles, all-terrain vehicles, appliances, bicycles, jewelry, cameras, timepieces, firearms, musical instruments, electronic and electrical goods, furniture, rugs, upholstery and antiques.__"Personal property services" does not include the rental of items subject to a tax under chapter 358.

Sec. H-5. 36 MRSA §1752, sub-§14, ¶A, as enacted by PL 1987, c. 497, §24, is amended to read:

A. "Sale price" includes:

(1) Services which and labor, whether included in the sale price or separately charged or stated that are a part of a retail sale; and

(2) All receipts, cash, credits and property of any kind or nature and any amount for which credit is allowed by the seller to the purchaser, without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, losses or any other expenses.

Sec. H-6. 36 MRSA §1752, sub-§14, ¶B, as amended by PL 2003, c. 673, Pt. V, §16 and affected by §29, is further amended to read:

B. "Sale price" does not include:

(1) Discounts allowed and taken on sales;