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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 fields such as accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and performing arts. These services are typically intangible, meaning the end product cannot be physically held. Consulting is a broad category within this industry, but all listed professions can utilize a personal services contract. Essential elements to include in the contract are the names of the parties involved and the date of the agreement.