(a) "Services" includes:
(1) Work, labor, and other personal services; and
(2) Privileges with respect to transportation, hotel and restaurant accommodations, education, entertainment, recreation, physical culture, hospital accommodations, funerals and other similar services.
(b) "Services" does not include:
(1) Services for which the cost is by law fixed or approved by or filed with or subject to approval or disapproval by the United States or the State of North Carolina or any agency, instrumentality or subdivision thereof;
(2) Insurance premiums financing covered by G.S. 58-35-1 through G.S. 58-35-95 and 58-3-145; or
(3) Insurance provided by an insurer that is licensed to do business in this State. (1971, c. 796, s. 1.)