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A personal service contract establishes the relationship between a company and an individual or business in the personal service industry. Personal services, as defined by the IRS, include activities in fields such as accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and the performing arts. These services are typically intangible, meaning the final product cannot be physically held. Consulting is one of the broadest areas within this industry. Before hiring an independent contractor or accepting work, it's essential to draft a clear agreement, including the names of the parties and the date of the contract.
