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(ii) The constructing, repairing, decorating, or improving of new or existing
<br /> buildings or other structures under, upon, or above real property of or for
<br /> consumers, including the installing or attaching of any article of tangible personal
<br /> property therein or thereto, whether or not such personal property becomes a part
<br /> of the realty by virtue of installation;
<br /> (iii) The constructing, repairing, or improving any structure upon, above, or under
<br /> any real property owned by an owner who conveys the property by title,
<br /> possession, or any other means to the person performing such construction,repair,
<br /> or improvement for the purpose of performing such construction, repair, or
<br /> improvement and the property is then re-conveyed by title, possession, or any
<br /> other means to the original owner;
<br /> (iv) The clearing of land and the moving of earth excepting the mere leveling of
<br /> land used in commercial farming or agriculture, and shall include the cleaning,
<br /> fumigating, razing or moving of existing buildings or structures,but shall not
<br /> include the charge made for "janitorial services";
<br /> (v) The towing of automobiles or other vehicles;
<br /> (vi)The furnishing of lodging and all other services, except the provision of
<br /> network telephone services,by a hotel, rooming house, tourist court, motel, trailer
<br /> camp, and the granting of any similar license to use real property, as distinguished
<br /> from the renting or leasing of real property, and it shall be presumed that the
<br /> occupancy of real property for a continuous period of one month or more
<br /> constitutes a rental or lease of real property and not a mere license to use or enjoy
<br /> the same;
<br /> (d) The sale of or charge made for tangible personal property, labor and services to
<br /> persons taxable under(i), (ii), (iii), (iv), (v) and (vi) of subsection(2)(c) when such sales
<br /> or charges are for property, labor and services which are used or consumed in whole or in
<br /> part by such persons in the performance of any activity defined as a "sale at retail" or
<br /> "retail sale" even though such property, labor and services may be resold after such use or
<br /> consumption.
<br /> (e)The sale of or charge made for personal,business, or professional services including
<br /> amounts designated as interest, rents, fees, admission, service charges, and other service
<br /> emoluments however designated, received by persons engaging in the following business
<br /> activities:
<br /> (i) Amusement and recreation services including but not limited to golf, pool,
<br /> billiards, skating,bowling, ski lifts and tows, and others, when provided to
<br /> consumers;
<br /> (ii) Abstract, title insurance, and escrow services;
<br /> (iii) Credit bureau services;
<br /> (iv) Automobile parking and storage garage services;
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