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).