<Li> Personal grooming <Ul> <Li> Body hair removal </Li> <Li> Dental hygienist </Li> <Li> Hairdressing </Li> <Li> Manicurist / pedicurist </Li> </Ul> </Li> <Ul> <Li> Body hair removal </Li> <Li> Dental hygienist </Li> <Li> Hairdressing </Li> <Li> Manicurist / pedicurist </Li> </Ul> <Li> Body hair removal </Li> <Li> Manicurist / pedicurist </Li>

Services such as insurance and dry cleaning are classified as tangible