In this regulation, the following terms have the meanings indicated. Terms Defined. “Armored car service” does not include coin rolling or change room services, as long as these charges are separately stated. “Detective” means a person who is authorized to provide private detective services under Business Occupations and Professions Article, Title 13, Annotated Code of Maryland. Detective Service. “Detective service” means to conduct an investigation concerning: A crime or wrong committed, assumed to have been committed, or threatened to be committed; The identity, habits, conduct, movement, location, affiliations, associations, transactions, reputation, or character of any person; The credibility of a witness or of any other individual; The location of a missing individual; The location or recovery of lost or stolen property; The origin, cause of, or responsibility for a fire, accident, damage to or loss of property, or injury to an individual, regardless of who conducts the investigation; The affiliation, connection, or relation of any person with an organization or other person; The activities, conduct, efficiency, loyalty, or honesty of any employee, agent, contractor, or subcontractor; or The financial standing, creditworthiness, or financial responsibility of any person. “Detective service” includes: Securing evidence for use before any investigating committee, board of award, or board of arbitration, or for use in the trial of any civil or criminal cause; Providing uniformed or nonuniformed personal protection; Conducting polygraph testing; Conducting background checks on prospective employees or tenants; or Conducting background checks on individuals by or at the request of an insurance company for worker's compensation purposes. “Detective service” does not include private process service unless the service goes beyond service of process to a missing person investigation. “Security guard service” includes any activity that is performed for compensation as a security guard to protect any individual or property. Security Systems Service. “Security systems service” means providing on the premises of a person's residential or commercial property the service of: Monitoring an electronically controlled burglar or fire alarm system for any residential or commercial property located in the State; or Responding to a distress call or an alarm sounding from a security system. “Security systems service” does not include: Installing a burglar or fire alarm system in commercial or residential property; Maintaining or repairing a security system for a customer; Monitoring property located entirely outside of the State, even if the equipment used to perform the monitoring service is located in the State; or Providing a medical response system used by individuals to summon medical aid. Taxability. The sales and use tax applies to the sale of a security service, which includes: A detective service; A security guard service; An armored car service; and A security systems service. The application of the Maryland sales and use tax to charges for security services is controlled by the delivery point of the services. For example, an investigation that encompasses a number of states but results in a report of the investigation being delivered to a client in Maryland is subject to the Maryland sales and use tax. However, an investigation conducted entirely in Maryland which results in a report delivered to an out-of-State client is not subject to the Maryland sales and use tax. Armored car services delivered in Maryland are subject to the sales and use tax, although the vendor may reasonably apportion any charges for any out-of-State delivery component. Acceptable apportionment methods include distance, time, or number of stops within and outside of the State. Security Monitoring Systems. Except as set forth in §C(4)(b) of this regulation, the installer of security systems in commercial or residential property shall pay the sales and use tax on the cost of all materials that are installed in such a manner as to become real property. Equipment that is used to operate or monitor a security system or functions independently as a standalone electronic device whether wired to the system or wireless and is property normally treated as tangible personal property, does not become part of the realty even though it may be used as part of the security system to monitor, secure, and control access to realty. Examples of such equipment include, but are not limited to, computers, laptops, VCRs, DVDs, cameras, monitors, and televisions. Installers or sellers of tangible personal property included in or as part of a commercial or residential security system shall separately state the charge for tangible personal property on any invoice, contract of sale, or lease, and shall charge the sales and use tax to the purchaser. Installers or sellers of items that do not become part of the realty may issue their supplier a resale certificate to purchase the tangible personal property tax-free.