Sales Tax: List of additional services to be taxed

(Posted 7 Nov 2007)

---

List of Services To Be (Sales) Taxed.
Annapolis Politics, 7 Nov 2007 (Brian Gill).

Services Included in HB 11:
Cable TV
Computer Services
Vehicle Services
Parking
Barber/Beauty
Physical Fitness Facility or Service
Docking/Landing Services
Engineering
Storage Service
Shoe Repair
Tax Preparation
Tanning/Massage/Sauna
Weighing Machine
Public Locker
Dating/Escort
Dieting Services
Direct Mail
Commercial Photo/Art
Stenographic
Exterminating
Personnel/Temporary Help
Management/Consulting/Public relations
Real Property Management
Testing Laboratory
Sign Painting
Interior Decorating
Auctioneering
Business Brokerage
Drafting
Independent Lecture Bureau
Printing Brokerage
Notary Public
Shop Window Decorating

Governor O’Malley’s Service Expansion in SB 2:
Real property management services
Tanning
Message
Physical fitness
Sauna, or steam bath facility or services

Additional services now being considered by the Senate:

Business Services:
Computer Services
Real Estate Leasing
Data Processing
Real estate agents
Advertising/Public Relations
Insurance Admin/Claims Adjusting
Market research/Public Opinion
Telemarketing
Convention and Trade Show Organizers
Entertainment Services:
Spectator Sports (including horse racing)
Golf Courses (public and private)
Concert/performance promotion, mgmt and performance
Theatre companies and dinner theatre (for-profit and non-profit)
Arcades and video games
Museums (for profit and non profit)
Gambling industries (excluding horse racing)
Bowling
Amusement and theme parks
Arcades
Miniature Golf

Information Services:
Wire telecommunications carriers
Book and other publishers
Newspaper Publishers
Radio Broadcasting
Software publishers
Database and directory publishers
Periodical publishers
Television Broadcasting
Motion picture and video exhibition
On-line information services
Motion picture and video production
Telecommunications resellers

Personal Services:
Landscaping
Funeral Homes
Photofinishing
Locksmiths
Carpet and Upholstery Cleaning
Cemeteries and Crematories
Bail Bonding
Water softening and conditioning

Professional Services:
Legal and title services
Landscaping services
Scientific consulting services
Architectural services
Environmental consulting services
Surveying and building inspection
Repair Services:
Computer and office machine repair
Commercial and industrial machinery and equipment repair
Home and garden equipment repair, appliance repair and maintenance
Other electronic and precision equipment repair and maintenance
Consumer electronics repair
Reupholstery and furniture repair
Boat repair
Welding repair
Communication equipment repair and maintenance
Watch, clock and jewelry repair
Garment repair and alteration services

Transportation Services:
Waste Management and remediation services
Air courier services
Travel arrangement/reservation services
Freight transportation arrangement
Used household and office goods moving
Scheduled passenger air transportation
General freight trucking, local
Support activities for air transportation
Local messengers and local delivery
Other transit and ground passenger transport
Support activities for rail transport
Charter bus industry
Motor vehicle towing
Nonscheduled air transportation
Support activities for transportation
School and employee bus transportation
Scheduled freight air transportation
Interurban and rural bus transportation

Financial Services:
Securities intermediation and related activities
All other insurance related activities
Funds, trusts and other financial vehicles
Offices of bank holding companies
Offices of other holding companies
Corporate, subsidiary and regional managing offices