Threshold-limited exemption for folk and classical performing artists excludes services rendered as brand ambassadors, which remain taxable. Exemption applies to services by performing artists in folk or classical music, dance or theatre, limited to performances where consideration per performance does not exceed a prescribed threshold, and expressly excluding services provided by such artists as a brand ambassador; administrative guidance confirms brand ambassador services are taxable and repeats the broad definition covering promotional or marketing engagements including endorsements, trade names, logos and house marks.