| | |
whom reimbursement under this chapter may be made with respect to | | the transferred property. |
|
| | | Sec. G-1. 36 MRSA §6651, sub-§2-A is enacted to read: |
|
| | | 2-A.__Nonqualified service.__"Nonqualified service" means any | | service engaged in within this State for another person or | | persons for a fee, retainer, commission or other consideration, | | exclusive of activities engaged in for an employer by an | | employee, including but not limited to business services, | | professional services, personal services and recreational | | services.__"Nonqualified service" does not include any qualified | | service and does not include any of the following services or any | | activity conducted predominantly in support of either the | | services or business activity related to those services: |
|
| | | A.__Production as defined in section 1752, subsection 9-B; |
|
| | | B.__Fabrication services as defined in section 2551, | | subsection 3; |
|
| | | C.__Wood harvesting operations and the severance of sand, | | gravel, oil, gas or other natural resources produced or | | severed from the soil or water; and |
|
| | | D.__Commercial agricultural production, commercial | | aquacultural production and commercial fishing as defined in | | section 2013, subsection 1. |
|
| | | Activities conducted by a person in support of any of the | | services listed in paragraphs A to D or any qualified service | | engaged in by that person include, without limitation, | | management, administration, marketing, purchasing, design, | | engineering, repair, maintenance, operation of support and | | auxiliary equipment, distribution, accounting, finance, billing, | | payroll, workers' compensation, accounts payable, accounts | | receivable, medical services, risk management, labor relations, | | training, human resources, legal services, packaging, storage, | | research and development, quality control and environmental, | | security, safety and fire protection. |
|
| | | Sec. G-2. 36 MRSA §6651, sub-§§4 and 5 are enacted to read: |
|
| | | 4.__Qualified service.__"Qualified service" means any of the | | following when provided by one person to another for a fee, | | retainer, commission or other consideration:__construction | | services; printing; retail or wholesale services exclusive of |
|
|