This page is for informational purposes only and is not tax, legal, or accounting advice. Consult a qualified tax professional before making compliance decisions. Full disclaimer
Are professional services taxable? State by state
Advisory and consulting work performed by people: legal, accounting, management consulting and similar services. AgentTax routes AI-agent consulting work to its digital service category, not to professional services, because an AI agent has no licensed practitioner behind it.
The states below are the ones where AgentTax has a state-specific position on professional services. Each answer cites the statute or ruling behind it.
| State | Answer | Key authority |
|---|---|---|
| Connecticut | Some are taxable | Conn. Gen. Stat. § 12-407(a)(37)(J) |
| New Jersey | Not taxable | TB-72 |
| Texas | Not taxable (unless enumerated) | Tex. Tax Code §151.0101 |
| West Virginia | Not taxable | W. Va. Code §11-15-8 |
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions.