36 §2552. Tax imposed
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, C. 673, PT. V, §25 (NEW); §29 (AFF))
§2552. Tax imposed
1. Rate. A tax at the rate of 5% is imposed on the value of the following services sold in this State:
A. Extended cable and satellite television services; [2005, c. 12, Pt. TTT, §3 (AMD); 2005, c. 12, Pt. TTT, §4 (AFF).]
B. Fabrication services; [2003, c. 673, Pt. V, §25 (NEW); 2003, c. 673, Pt. V, §29 (AFF).]
C. Rental of video media and video equipment; [2003, c. 673, Pt. V, §25 (NEW); 2003, c. 673, Pt. V, §29 (AFF).]
D. Rental of furniture, audio media and audio equipment pursuant to a rental-purchase agreement as defined in Title 9-A, section 11-105; [2003, c. 673, Pt. V, §25 (NEW); 2003, c. 673, Pt. V, §29 (AFF).]
E. Telecommunications services; [2003, c. 673, Pt. V, §25 (NEW); 2003, c. 673, Pt. V, §29 (AFF).]
F. The installation, maintenance or repair of telecommunications equipment; [2005, c. 12, Pt. VV, §2 (AMD).]
G. Private nonmedical institution services; [2005, c. 386, Pt. S, §4 (AMD); 2005, c. 386, Pt. S, §9 (AFF).]
H. Community support services for persons with mental health diagnoses; [2007, c. 539, Pt. DDD, §5 (AMD).]
I. Community support services for persons with mental retardation or autism; [2009, c. 434, §29 (AMD).]
J. Home support services; and [2009, c. 213, Pt. S, §11 (RPR); 2009, c. 213, Pt. S, §16 (AFF); 2009, c. 434, §30 (RPR).]
K. [2009, c. 213, Pt. S, §12 (RP); 2009, c. 213, Pt. S, §16 (AFF); 2009, c. 434, §31 (RP).]
L. Ancillary services. [2007, c. 627, §69 (NEW).]
[ 2009, c. 213, Pt. S, §§11, 12 (AMD); 2009, c. 213, Pt. S, §16 (AFF); 2009, c. 434, §§29-31 (AMD) .]
2. Determination of value; liability; statement. Value is measured by the sale price. The liability for, or the incidence of, the tax imposed by this section is declared to be a levy on the seller. If a seller includes this tax on a customer's bill, it must be shown as a separate line item and identified as a service provider tax.
[ 2003, c. 673, Pt. V, §25 (NEW); 2003, c. 673, Pt. V, §29 (AFF) .]
SECTION HISTORY
2003, c. 673, §V25 (NEW). 2003, c. 673, §V29 (AFF). 2005, c. 12, §§VV2,3,TTT3 (AMD). 2005, c. 12, §TTT4 (AFF). 2005, c. 386, §§S4-6 (AMD). 2005, c. 386, §S9 (AFF). 2007, c. 539, Pt. DDD, §§5-8 (AMD). 2007, c. 627, §§67-69 (AMD). 2009, c. 213, Pt. S, §§11, 12 (AMD). 2009, c. 213, Pt. S, §16 (AFF). 2009, c. 434, §§29-31 (AMD).