Consultants

102.1. Persons engaged in the business of providing consulting services, who are considered professionals in their fields, such as doctors, lawyers or any other activity deemed to be professional pursuant to Section 8.1.1 of these regulations, are not required to collect and remit consumers sales and service tax on their fees charged for professional consulting services. Consultants not rendering professional services are responsible for collecting and remitting the tax on their services. Services provided by consultants who are deemed professional in accordance with Section 8.1.1 of these regulations, which do not fall within the scope of the consultant's professional expertise, are subject to the tax.

102.2. For example, the service of making copies or conducting survey polls would not require a professional expertise, and would, therefore, be subject to tax.

102.3. Consultants, whether classified as professionals or nonprofessionals, are required to pay consumers sales and service tax and use tax on all purchases of tangible personal property and taxable services for use in their business.