17 NCAC 05g .1002 Overlap with Other Categories of Services
(a) Certain services that fall within the definition of "professional services" set forth in this Section shall be treated as "in-person services" within the meaning of Section .0800 of this Subchapter, and shall be assigned under the rules of that Section. Specifically, professional services that are physically provided in person by the taxpayer such as carpentry, certain medical and dental services, or child care services when the customer or the customer's real or tangible property upon which the services are provided is in the same location as the service provider at the time the services are performed are "in-person services" and shall be assigned as such, notwithstanding that they may also be considered to be "professional services."
History Note: Authority G.S. 105-130.4; S.L. 2016-94.
Eff. January 1, 2020 (See S.L. 2019-246, s. 3).