In-person services definition
In-person services means services which are wholly or mainly provided by the business to their customers face to face and which cannot be provided by other means such as online or remotely by telephone, email, video link, or written communication;
In-person services means services that are physically provided in person by the taxpayer, if the customer or customer's real or tangible property upon which the services are performed is in the same location as the service provider when the services are performed. In-person services includes situations when a third-party contractor provides the services on behalf of the taxpayer.
In-person services. ; means businesses that depend on providing direct in person services from business premises and cannot operate their services effectively remotely;