§ 10-30. Same—Professional services.

(a)

A person is engaged in providing a professional service and is subject to the tax prescribed in this division, if he is engaged in rendering any service specifically enumerated in subsection (b) of this section or in any occupation or vocation in which a professed knowledge of some department of science or learning, gained by a prolonged course of specialized instruction and study, is used by its practical application to the affairs of others, in advising, guiding or teaching them, and in serving their interests or welfare in the practice of an art or science founded on such knowledge. The word "profession" implies attainments in professional knowledge, as distinguished from mere skill, and the application of knowledge to uses for others as a vocation.

(b)

For the purposes of this division, those engaged in rendering a professional service include, but are not limited to, the following:

(1)

Architects.

(2)

Attorneys-at-law.

(3)

Certified public accountants.

(4)

Dentists.

(5)

Engineers.

(6)

Land surveyors.

(7)

Pharmacists.

(8)

Practitioners of the healing arts, as defined in section 54-273 of the Code of Virginia.

(9)

Surgeons.

(10)

Veterinarians. (4-21-88, § 59.)