Martin O'Malley, Governor                                                                                             Ch. 6

SECTION 2. AND BE IT FURTHER ENACTED. That the Laws of Maryland
read as follows:

Article - Tax - General

11-101.                                                                                                                               

(C-1) "REPAIR SERVICE" INCLUDES:

(1) LAUNDERING, CLEANING, MENDING, ALTERING, AND FITTING
OF CLOTHING AND OTHER TEXTILES, INCLUDING:

(I) FUR STORAGE AND REPAIR; AND

(II) SHOE REPAIR AND SHOE SHINING:

(2) FURNITURE, RUG, CARPET, AND UPHOLSTERY-CLEANING AND
REPAIR. INCLUDING REUPHOLSTERY;

(3) COMPUTER AND OFFICE MACHINE-REPAIR OF ALL TYPES;

(4) MOTOR VEHICLE AND BOAT REPAIR OF ALL TYPES, BUT NOT
INCLUDING ROADSIDE ASSISTANCE SERVICES;

(5) ELECTRICAL AND ELECTRONIC REPAIR OF ALL TYPES;

(6) WATCH, CLOCK, AND JEWELRY REPAIR; AND

(7) REPAIR OF ANY OTHER TANGIBLE PERSONAL PROPERTY.

(m) "Taxable service" means:

(1) fabrication, printing, or production of tangible personal property by
special order;

(2) commercial cleaning or laundering of textiles for a buyer who is
engaged in a business that requires the recurring service of commercial cleaning or
laundering of the textiles;

(3) cleaning of a commercial or industrial building;

(4) cellular telephone or other mobile telecommunications service;

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