5.1 In general.—Imported services are reportable by the recipient under section 28 of the Act. Under the definition of an import in section 2 of the Act, imported services are taxable only if they are supplied to a Saint Lucian resident who does not use or consume the imported services in making taxable supplies in Saint Lucia. For example, an import of services is taxed if imported by a person that renders exempt services such as a school rendering exempt educational services.