Martin O'Malley, Governor

Ch. 3

1. ELECTRONIC FUND TRANSFERS. FINANCIAL
TRANSACTIONS. AUTOMATED TELLER MACHINE TRANSACTIONS. OR OTHER
BANKING OR TRUST SERVICES:

2. BUSINESS MANAGEMENT, ACCOUNT

MANAGEMENT. PERSONNEL. PAYROLL. EMPLOYEE BENEFIT. OR OTHER
ADMINISTRATIVE SERVICES:

3. EDUCATIONAL. LEGAL. ACCOUNTING.

ARCHITECTURAL. ACTUARIAL. MEDICAL. MEDICAL DIAGNOSTIC. OR OTHER
PROFESSIONAL SERVICES: OR

4. TELECOMMUNICATIONS SERVICES.

(C-2) "LANDSCAPING SERVICE" DOES NOT INCLUDE A SERVICE
PERFORMED TO REAL PROPERTY AS PART OF THE CONSTRUCTION;
ALTERATION, REPAIR, DECORATION, OR IMPROVEMENT OF A STRUCTURE IF
THE CONSTRUCTION, ALTERATION, REPAIR, DECORATION, OR IMPROVEMENT
IS PROPERLY CAPITALIZED USING ACCEPTABLE AND CONSISTENT

ACCOUNTING STANDARDS.

(k) (2) "Tangible personal property" includes:
(i) farm equipment:

(ii) wall-to-wall carpeting that is installed into real estate,

regardless of the purpose, method. or permanency of its installation: [and]

(iii) coal, electricity. oil, nuclear fuel assemblies. steam, and

artificial or natural gas; AND

(IV) A RIGHT TO USE A VIDEO GAME OR OTHER GAME OF
ENTERTAINMENT AT AN ARCADE.

(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;

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