A statute that assesses a tax on rendering services contains a section that excludes actors, artists, lecturers, musicians and domestic servants. How will a court apply this principle decide what to do about ministers

In order to be considered as a Minister and file for tax exemptions, one must be ordained and licensed by a church and have the faculties to conduct a religious worship.

Ministers are subject to self-employment tax. However, they can file for tax deductions due to the following:

Self - Employment tax deduction: Half of the tax is deducted due to the condition of being self-employed and after filling the respective form. Health Insurance Costs: The amount paid for medical and dental insurance purposes is also deducted.