H. Community support services.;

I.__Personal appearance services;

J.__Apparel services;

K.__Business and legal services;

L.__Amusement and recreation services;

M.__Health services;

N.__Education services;

O.__Social and organization services;

P.__Financial services;

Q.__Professional, scientific and technical services;

R.__Administrative and support services;

S.__Information services;

T.__Transportation and warehousing services;

U.__Construction services; and

V.__Management and enterprise services.

Sec. 93. 36 MRSA §2557, sub-§1, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, is amended to read:

1. Exemptions by constitutional provisions. Sales that this State is prohibited from taxing under the constitution or laws of the United States or under the constitution of this State; and

Sec. 94. 36 MRSA §2557, sub-§§2 to 29, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, are repealed.

Sec. 95. 36 MRSA §5111, sub-§§1-C, 2-C and 3-C are enacted to read:

1-C.__Single individuals and married persons filing separate returns; tax years beginning 2006.__For tax years beginning on or