HP1362
LD 1925
First Regular Session - 123rd Legislature - Text: MS-Word, RTF or PDF LR 2657
Item 22
Bill Tracking Chamber Status

Amend the bill in Part E by inserting after section 9 the following:

Sec. E-10. 36 MRSA §1752, sub-§5-D  is enacted to read:

5-D Legal services.   "Legal services" means activities provided by a lawyer to assist individuals in seeking or obtaining legal help.

Amend the bill in Part E in section 18 by striking out all of subsection 17-B (page 26, lines 16 to 26 in L.D.) and inserting the following:

17-B Taxable service.   "Taxable service" means:
A Rental of living quarters in a hotel, rooming house or tourist or trailer camp;
B Transmission and distribution of electricity;
C Rental or lease of tangible personal property;
D Sale of prepaid calling service;
E Amusement, entertainment and recreation services;
F Installation, repair and maintenance services;
G Personal care services;
H Personal property services;
I Real property services;
J Transportation and delivery services; and
K Legal services.

Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.

SUMMARY

This amendment adds legal services to the list of services that are subject to the sales tax.


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