section .1000 - PROFESSIONAL SERVICES

17 NCAC 05g .1001         in general

(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.

History Note:        Authority G.S. 105-130.4; S.L. 2016-94;

Eff. January 1, 2020 (See S.L. 2019-246, s. 3).