In most states, legal and accounting services are exempt from the sales/use tax base.

Name: In most states, legal and accounting services are exempt from the sales/use tax base.
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Most states exempt professional services, such as legal and accounting services, from sales and use taxes because these services do not involve the transfer of tangible personal property, which is typically a key factor in the imposition of sales tax.

In Most States, Legal and Accounting Services Are Exempt from the Sales/use