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ABMP Legislative Report
Maine 6/4/04 3/23/04 1/6/04 6/4/04: Legislative Document 1394 did not pass. The legislative session adjourned on April 23, 2004. 3/23/04: Maine Legislative Document 1394 would modernize the State's tax system to include the collection of sales tax for personal services. Massage is included within the State's definition of a personal service along with barbering, tattooing and tanning. The State of Maine defines massage within Chapter 127 as "scientific or skillful manipulation of soft tissue for therapeutic or remedial purposes, specifically for improving muscle tone and circulation and promoting health and physical well-being." This definition implies that massage is a therapeutic healthcare service. In addition, collecting sales tax would create an unnecessary burden for therapists. ABMP encourages you to contact your state representative. To obtain the contact information for your Senators and Representatives visit www.maine.gov/portal/government/legislature.html. To obtain a copy of LD 1394 visit www.mainelegislature.org/legis/bills/ You should also voice your concerns to the sponsor of the bill, Representative Benjamin F. Dudley (D-Portland). Rep. Dudley can be reached at benfdudley@hotmail.com or (800) 423-2900 1/6/04: Legislative Document 1394 is An Act To Modernize the State's Tax System. The bill is sponsored by Representative Benjamin Dudley and., if passed, would require the collection of sales tax for massage services. Related clippings from the bill follow. The provision of a taxable service defined under subsection 17-A to the extent the taxable service is provided in this State and only if the relationship between the provider and the recipient of the taxable service is not an employment relationship with respect to the provision of the service. Personal services. For the purposes of this paragraph, "personal services" means services provided in this State to the general public by a person of specialized skill, talent or experience. Personal services characteristically provide attendant care to the recipient of the service; or care, maintenance or repair services to the recipient's real or personal property. "Personal services" includes, without limitation, such services as: Personal attendant services, including, but not limited to, barbering, beautician, manicure, tattooing, body piercing, massage, reflexology, tanning and exercise or fitness services; Part D of the bill expands the definition of "taxable services" for purposes of the imposition of sales tax to include amusement and recreational, business, personal and professional services. Under this bill, the provision of those services is subject to the 5% sales tax. Co-sponsors of the bill are: Senator Douglass of Androscoggin Senator Brennan of Cumberland Representative Duplessie of Westbrook Representative Faircloth of Bangor Representative Pingree of North Haven Representative Richardson of Brunswick Representative Simpson of Auburn Senator Strimling of Cumberland For more information visit www.state.me.us click on Government, then State Legislature and go into the Bills, Check Legislative Bill Status and enter 1394 as your search criteria. Join other therapists in Maine to educate the Senators and Representatives that massage therapy is a health care service and should be exempt from the new taxation requirements. |