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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 areas like accounting, architecture, consulting, engineering, health (including veterinary services), law, and performing arts. Typically intangible, these services yield no tangible product. Consulting represents a broad category within personal services, but various trades can utilize these contracts. To ensure clarity before engaging an independent contractor, the contract must include the parties' names and the date, among other essential details.