For the purposes of this division, the following words and phrases shall have the
meanings respectively ascribed to them by this section:
Business service.\ Any service rendered for compensation to any business, trade, occupation
or governmental agency, unless such service is taxed under another division of this
article. Any person buying or selling any kind of goods, wares or merchandise for
another on commission is a commission merchant and is engaged in a business service.
Personal service.\ Any service rendered for compensation either upon or for persons,
animals or personal effects, unless such service is taxed under another division of
this article.
Repair service.\ The repairing, renovating, cleaning or servicing of some article
or item of personal property for compensation, unless such service is taxed under
another division of this article. (4-28-88, § 65.)
