Section 2552 - [Effective 1/1/2025] Tax imposed1.Rate.[2023, c. 412, Pt. XXX, §11(RP); 2023, c. 412, Pt. XXX, §15(AFF).]
1-A.Rate. Effective January 1, 2025, 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; [2023, c. 412, Pt. XXX, §12(NEW); 2023, c. 412, Pt. XXX, §15(AFF).]B. Fabrication services; [2023, c. 412, Pt. XXX, §12(NEW); 2023, c. 412, Pt. XXX, §15(AFF).]C. Rental of video media and video equipment; [2023, c. 412, Pt. XXX, §12(NEW); 2023, c. 412, Pt. XXX, §15(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, subsection 7; [2023, c. 412, Pt. XXX, §12(NEW); 2023, c. 412, Pt. XXX, §15(AFF).]E. Telecommunications services; [2023, c. 412, Pt. XXX, §12(NEW); 2023, c. 412, Pt. XXX, §15(AFF).]F. The installation, maintenance or repair of telecommunications equipment; and [2023, c. 412, Pt. XXX, §12(NEW); 2023, c. 412, Pt. XXX, §15(AFF).]G. Ancillary services. [2023, c. 412, Pt. XXX, §12(NEW); 2023, c. 412, Pt. XXX, §15(AFF).] [2023, c. 412, Pt. XXX, §12(NEW); 2023, c. 412, Pt. XXX, §15(AFF).]
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 2023SP1, c. 412,§ XXX-12, eff. 1/1/2025, app. to sales occurring on or after 1/1/2025.Amended by 2023SP1, c. 412,§ XXX-11, eff. 1/1/2025.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.