pack or load services

"Pack or load services" means services relating to the packing or loading of personal property that are performed:

(a) By a person that is in the business of performing such services;

(b) For compensation;

(c) For the purpose of moving the personal property; and

(d) By a person that does not directly or indirectly provide a motor vehicle for the movement of the property or act as an agent for a person that provides a motor vehicle for the movement of the property.