Services performed by those practicing the professions listed below. The word "profession" implies attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others rather than for personal profit.
Tax Rate
$0.58/$100 of gross receipts or fixed fees on gross receipts under $100,000.
General Requirements
Tangible Personal Property 762B (following January 1 after business opening): 762B Form.
Professional Services Examples
Architect
Attorneys
Brokers or Financial Advisors
Certified Public Accountants
Dentists
Doctors
Engineers
Land Surveyors
Surgeons
Veterinarians
Practitioners of the healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment, and cure or alleviation of human physical or mental ailments, conditions, diseases, pain, or infirmities), including pharmacists and occupational and physical therapists, chiropractors, dieticians, etc.
