Personal care services:
- Haircuts and Hairdressing
- Body piercing
- Tattooing
- Tanning
- Massage
- Nail care
- Foot care
- Reflexology
- Spa membership and treatments
- Electrolysis
- Fitness training
- Health clubs
- Elective cosmetic medical procedures
Personal property services:
- Dry cleaning
- Laundry and diaper services
- Embroidery and monogramming
- Car washing
- Pressure cleaning and washing
- Pet services such as exercising, sitting, training, grooming and boarding
- Picture framing
- House cleaning
- Furniture and rug cleaning
- Interior decoration
- Meal preparation
- Butchering
- Art restoration
- Warehousing and storage,
including rental of storage units and warehouse space
- Moving services
- Vehicle towing
- Boat mooring
Real property services:
- Services related to real property including repairs, maintenance and other service to buildings and land
- Electrical
- Plumbing
- Cooling
- Heating
- Flooring and structure
- Painting and papering
- Janitorial services
- Gutter cleaning
- Grounds maintenance
- Landscaping
- Tree service and removal
- Driveway sealing
- Lawn care
- Pest control
- Security systems installation and monitoring
- Fire protection
- Pool service and maintenance
- Chimney service and cleaning
- Snow plowing
- Shoveling and removal
- Waste removal
- Asbestos removal
- Building moving services
Amusement, entertainment
and recreation services:
- Theaters
- Movies
- Lectures
- Concerts
- Amusement parks
- Water parks
- Fairground
- Race tracks
- Carnivals
- Circuses
- Sports activities
- Stadiums
- Amphitheaters
- Museums
- Planetariums
- Animal parks
- Petting zoos
- Aquariums
- Historical sites
- State parks
- Convention centers
Fees charged for participation in
or entry to:
- Golf courses
- Miniature golf courses
- Ski areas
- Bowling alleys
- Swimming pools
- Skating rinks
- Billiard parlors
- Gymnasiums
- Go-cart courses
- Tennis and racquetball courts
- Paintball
Admission fees charged for exhibition shows such as:
- Auto, boat, camping, home, garden, animal and antique shows
- Scenic and sightseeing excursions
- Whitewater rafting
- Guided recreation
- Aircraft, helicopter, balloon, blimp, watercraft, railroad, bus, trolley and wagon rides
Lessons and training in such areas as:
- Music
- Sports
- Dance
- Martial arts
- Gymnastics
- Physical fitness
- Arts and crafts
Entertainment services such as
those provided by:
- Bands
- Orchestras
- Disc jockeys
- Comedians
- Clowns
- Jugglers
- Children’s entertainers
- Ventriloquists
- Proceeds from arcade games
* Fees paid to for-profit recreation and vacation camps for tuition and recreation services
* Shipping and transportation costs from Maine businesses to Maine residents
* All inter-state telephone calls
Last, but not least:
- Sales tax on caskets and urns and other “tangible personal property” in connection with funeral services
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