|
HF100 NINTH ENGROSSMENT REVISOR BD 110100-9
<br />155.1 (iii) building and residential cleaning, maintenance, and disinfecting services and pest
<br />155.2 control and exterminating services;
<br />155.3 (iv) detective, security, burglar, fire alarm, and armored car services; but not including
<br />155.4 services performed within the jurisdiction they serve by off -duty licensed peace officers as
<br />155.5 defined in section 626.84, subdivision 1, or services provided by a nonprofit organization
<br />155.6 or any organization at the direction of a county for monitoring and electronic surveillance
<br />155.7 of persons placed on in -home detention pursuant to court order or under the direction of the
<br />155.9 Minnesota Department of Corrections;
<br />155.9 (v) pet grooming services;
<br />155.10 (vi) lawn care, fertilizing, mowing, spraying and sprigging services; garden planting
<br />155.11 and maintenance; tree, bush, and shrub pruning, bracing, spraying, and surgery; indoor plant
<br />155.12 care; tree, bush, shrub, and stump removal, except when performed as part of a land clearing
<br />155.13 contract as defined in section 297A.68, subdivision 40; and tree trimming for public utility
<br />155.14 lines. Services performed under a construction contract for the installation of shrubbery,
<br />155.15 plants, sod, trees, bushes, and similar items are not taxable,
<br />155.16 (vii) massages, except when provided by a licensed health care facility or professional
<br />155.17 or upon written referral from a licensed health care facility or professional for treatment of
<br />155.18 illness, injury, or disease; and
<br />155.19 (viii) the furnishing of lodging, board, and care services for animals in kennels and other
<br />155.20 similar arrangements, but excluding veterinary and horse boarding services.
<br />155.21 (h) A sale and a purchase includes the furnishing for a consideration of tangible personal
<br />155.22 property or taxable services by the United States or any of its agencies or instrumentalities,
<br />155.23 or the state of Minnesota, its agencies, instrumentalities, or political subdivisions.
<br />155.24 (i) A sale and a purchase includes the furnishing for a consideration of
<br />155.25 telecommunications services, ancillary services associated with telecommunication services,
<br />155.26 and pay television services. Telecommunication services include, but are not limited to, the
<br />155.27 following services, as defined in section 297A.669: air -to -ground radiotelephone service,
<br />155.28 mobile telecommunication service, postpaid calling service, prepaid calling service, prepaid
<br />155.29 wireless calling service, and private communication services. The services in this paragraph
<br />155.30 are taxed to the extent allowed under federal law.
<br />155.31 0) A sale and a purchase includes the furnishing for a consideration of installation if the
<br />155.32 installation charges would be subject to the sales tax if the installation were provided by
<br />155.33 the seller of the item being installed.
<br />Article 2 Sec. 9. 155
<br />
|