Maine Revenue Services has issued an information bulletin announcing the application of sales and use tax on certain specified services beginning January 1, 2010. Sales and use tax will now apply to certain amusement, entertainment, and recreations services such as admission fees to entertainment venues and performances. In addition, sales and use tax will apply to the following types of services: Installation, repair, and maintenance services; personal property services; and transportation and courier services. For further information, see General Information Bulletin No. 99. (General Information Bulletin No. 99, Maine Revenue Services, September 12, 2009, effective as noted)