Taxable Services in Proposed 2018-2019 State Budget

Date: January 31, 2017

Household Services means:

  • Interior home decorating, painting, design services, cleaning and organizing services;
  • Property maintenance services including but not limited to exterior home cleaning and maintenance, snow plowing or removal, and cleaning and maintenance of windows, drains, gutters, chimneys, swimming pools, and hot tubs;
  • Landscaping and horticultural services, including but not limited to gardening, garden design, lawn care services, tree trimming and tree removal;
  • Insect and pest control services;
  • Home automation services, including but not limited to home electronic services and audio-visual design and installation services;
  • Locksmithing, alarm services, and home security services and monitoring systems services, including but not limited to design, installation, servicing and repair; and
  • Private waste management services and remediation services; and
  • Domestic staffing services, including but not limited to those provided by cooks, maids, butlers, gardeners and caretakers. Domestic staffing services does not include in-home and community support services as defined in 22 MRSA Section 7302, subsection 5.

Installation, Repair & Maintenance Services means:

  • All services involved in the installation, repair and maintenance of tangible personal property other than motor vehicles, watercraft and aircraft, including service and maintenance contracts pertaining to such tangible personal property. For purposes of this subsection, “motor vehicles” does not include snowmobiles and all-terrain vehicles.

Personal Services means

  • All services provided by barber shops, hair salons, nail salons, tanning salons, massage parlors, spas, and body piercing and tattoo parlors, regardless of where performed including, but not limited to manicure and pedicure services, airbrushing, fills, full sets, nail sculpting, paraffin treatments, polishes, body waxing and wraps, peels, scrubs and facials;
  • Event planning services, including but not limited to all services related to weddings and commitment ceremonies;
  • Dating, escort and social introduction services;
  • Diet and nonmedical weight-reducing services;
  • Personal delivery services;
  • Travel arrangement and reservation service; and
  • Psychic reading, tarot card reading, astrology, reflexology, and palm reading services;

“Personal services” does not include services provided through a transient rental platform.

Personal Property Services means

  • Dry cleaning, laundry and diaper services, not including self-service laundry services;
  • Embroidery, monogramming, silk screening and clothing alterations;
  • Vehicle cleaning and detailing services;
  • Pressure cleaning and washing;
  • Pet services including, but not limited to, exercising, sitting, training, grooming and boarding for nonmedical purposes;
  • Mounting and framing services;
  • Furniture and rug cleaning;
  • Stripping and reupholstering of furniture;
  • Restoration services, including art restoration and conservation services and photographic restoration services;
  • Warehousing and storage fees, including but not limited to the rental of storage units, warehouse space, watercraft slips and watercraft mooring space;
  • Motor vehicle parking and garaging services provided on a contractual, hourly, or other periodic basis;
  • Moving services, including packing and crating; and
  • Vehicle towing.

“Personal property services” does not include fabrication services, residential parking services, or charges collected through on-street parking meters.

Recreation & Amusement Services means

  • The right of admission to an amusement venue or event of any kind including but not limited to a museum, planetarium, theater, concert, festival, amusement park, water park, theme park, miniature golf course, go-cart or bumper car course, fair, race track, carnival, circus, game, stadium, convention center, bar, comedy club, animal park, petting zoo, and aquarium;
  • The right of participation in a sport, game or other recreational activity of any kind including but not limited to golf; swimming; skiing; skating; tennis and other racket sports; billiards; shooting; archery; disc golf; laser tag; bowling; paintball; horseback riding; guided hunting and fishing; ballooning; hang gliding; sky diving; paragliding and parasailing; bungee jumping and zip lining; and scuba diving, snorkeling, and other water sports;
  • The right of admission as a spectator to an athletic event of any kind, including any charge for a seat license, skybox, luxury suite, or any other accommodation, whether styled as a license, lease, rental or otherwise;
  • The right of admission to a show or exhibition of any kind including but not limited to animal, antique, arts and crafts, auto, book, boat, camping, collectibles, flower, garden, home, and trade shows; and
  • The right of membership in a club, association, or other organization if the club, association, or other organization makes sports, athletic, or fitness facilities of any kind available for the use of its members, without regard to whether a separate charge is assessed for use of the facilities;

Right of membership means both onetime initiation fees and periodic membership dues.

“Recreation and amusement services” does not include:

  • Admissions to events or receipts from activities sponsored and operated by primary or secondary schools or related clubs or supporting organizations approved or supervised by the school when the entire net proceeds are spent for the benefit of the students. However, receipts from tangible personal property sold at such events or activities are included in the measure of sales tax at the time of purchase by the school or related club or supporting organization;
  • The right of admission to a licensed agricultural fair or the right of participation in any events or activities organized by a school or incorporated nonprofit organization occurring at such a fair if all the proceeds from the event or activity are used for the charitable purposes of the school or incorporated nonprofit organization;
  • The right of participation in guided recreation, other than guided hunting and fishing, and of providing tours and rides for recreation and amusement, such as rides in aircraft, balloons, trains, watercraft, buses and wagons, whose primary purpose is to provide sight-seeing, recreation and amusement, as opposed to passenger transportation;
  • The value of wagers in a casino or pari-mutual betting facility or the value of lottery tickets sold by licensed lottery sales agents and lottery retailers authorized by the state Lottery Commission;
  • Reasonable and separately stated charges for instruction in the arts or in a sport, game or other recreational activity; or
  • Services provided to campers by youth camps licensed by the Department of Health and Human Services and defined in Title 22, section 2491, subsection 16.

Exempt Business Purchases

  • Sales of personal property services and sales of installation, repair and maintenance services to a business for use directly by that business

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