(1) The state of Idaho, and all taxing entities within the state of Idaho, shall publish within fifteen (15) days of entering into any personal service contract, the parties, amount and a one (1) sentence purpose of all such personal service contracts over ten thousand dollars ($10,000) annual payment, regardless of whether the moneys for such contract are derived from state taxes, local taxes, federal funds, or a combination of such funds; however, when such contracts are entered into with a county, the publication requirements provided in this section are satisfied when the required information is included in the next published monthly statement pursuant to the provisions of section 31-819, Idaho Code. The publication shall be in a newspaper of general circulation within the geographical area wherein such personal service is to be performed.
(2) “Personal service” means performance for remuneration by an individual on a specified contractual basis of specialized professional or consultive expertise germane to administration, maintenance or conduct of governmental activities which require intellectual or sophisticated and varied services, dependent upon facilities, invention, imagination or a specific talent which the state or the taxing entity itself cannot provide or accomplish.