North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05g .1001

In General

Official textreports.oah.state.nc.us17 subsections

# (a)

Except as otherwise provided in this Subchapter, "professional services" are services that require specialized knowledge and may require a professional certification, license, or degree. These services include the performance of technical services that require the application of specialized knowledge.

# (b)

Professional services include:

# (1)

management services:

# (2)

bank and financial services;

# (3)

financial custodial services;

# (4)

investment and brokerage services;

# (5)

fiduciary services;

# (6)

tax preparation;

# (7)

payroll and accounting services;

# (8)

lending services;

# (9)

credit card services, including credit card processing services;

# (10)

data processing services;

# (11)

legal services;

# (12)

consulting services;

# (13)

video production services;

# (14)

graphic and other design services;

# (15)

engineering services; and (16) architectural services.

Last amended: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3).

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