Is this an SSTB?

The client installs and manages display screens for Mcdonald's.

essentially providing IT Support.

I don't see anything specific to the trade in the code. What stands out to me is "Any trade or business where the principle asset of such business is the reputation or skill of one or more owners"

In a small business regardless of industry, this could be the case.

Thoughts?

If you look at the IRS's interpretations the "reputation or skill" qualifier has been drastically limited compared to a plain English reading of those terms. Basically, if the client isn't a celebrity, they're probably not an SSTB.

Interesting, that's would I thought.

I did feel it was pretty vague.

When the whole idea of SSTB and "Reputation or skill" came out, there was one post that stood out to me, from Wiles.

viewtopic.php?f=8&t=14011&p=126503&hilit=william+shatner#p126503

Keep that in mind and the whole concept becomes much easier.