The Case for Taxing Services

Personal and Professional Services Services that involve the use or exchange of knowledge, expertise, or ability that is not usually associated with TPP (or maybe inconsequential TPP). The primary or sole objective ("true-object") of these services is to acquire or benefit from the knowledge, expertise, or ability offered, not the transfer of TPP. Common examples of personal services: lawn mowing, tanning salons, hair salons, nail salons, pet grooming, diaper service, health clubs, amusement park admission. Common examples of professional services: legal, accounting, healthcare, architectural, consulting, engineering, private investigation, training, design, or employment services. CDOR

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