The government published decrees 195-01 and 196-01 with the ruling for Law 147-00 of 27 December 2000. The decrees clarify the extent of the ITBIS that taxes products and services with 12%. The decree publishes with relative detail all the services that are covered and those that are exempt. The government paid for advertisements in local dailies to publish the content of the new requirements. According to law 147-00, the ITBIS now covers rent, transport, construction, professional, advertising and communication, entertainment and recreation, storage, personal and corporate security, lodging, insurance, veterinarian services, medical insurance and fumigation. Exempt are rent of households, exported services (that is services provided in the DR to persons or companies abroad), services by government, export free zones, embassies, consulates and international organizations, and chambers of commerce. Also, educational and cultural services, health services, pension plans, financial services, ground transport of persons and cargo, electricity, water, and garbage collection services, personal care services, and funeral services.
