Section 2552 - [Effective Until 1/1/2025] Tax imposed1.Rate. Effective January 1, 2016, a tax at the rate of 6% is imposed on the value of the following services sold in this State: A. Cable and satellite television or radio services; [2015, c. 267, Pt. TTTT, §3(AMD); 2015, c. 267, Pt. TTTT, §9(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; [2015, c. 300, Pt. A, §32(AMD).]H. Community support services for persons with mental health diagnoses; [2007, c. 539, Pt. DDD, §5(AMD).]I. Community support services for persons with intellectual disabilities or autism; [2011, c. 542, Pt. A, §139(AMD).]J. Home support services; [2013, c. 368, Pt. OOOO, §2(AMD).]K. [2009, c. 213, Pt. S, §12(RP); 2009, c. 213, Pt. S, §16(AFF); 2009, c. 434, §31(RP).]L. Ancillary services; and [2013, c. 368, Pt. OOOO, §3(AMD).]M. Group residential services for persons with brain injuries. [2013, c. 368, Pt. OOOO, §4(NEW).] [2015, c. 267, Pt. TTTT, §3(AMD); 2015, c. 267, Pt. TTTT, §9(AFF); 2015, c. 300, Pt. A, §32(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).]
Amended by 2015, c. 300,§ A-32, eff. 10/15/2015.Amended by 2015, c. 267,§ TTTT-3, eff. 1/1/2016.Amended by 2013, c. 368,§ OOOO-2 to § OOOO-4, eff. 6/26/2013.Amended by 2013, c. 331,§ C-14, eff. 10/9/2013.Amended by 2012, c. 542,§ A-139, eff. 3/20/2012.2003, 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) .This section is set out more than once due to postponed, multiple, or conflicting amendments.