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A personal service contract defines the working relationship between a company and an individual or business in the personal service industry. Personal services, as per the IRS, encompass activities in accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and performing arts. These services are typically intangible, as the end product cannot be physically held. Consulting represents a broad area within this industry. Before engaging an independent contractor or accepting personal services work, it's essential to establish a clear agreement. The contract should at least include the names of the parties involved and the contract date.