In short, no. As described in FAR Case 2000-305:

The statute defines “COTS item” as an item that “Is a commercial item as described in section 4(12)(A).” “Commercial item” is defined at 41 U.S.C. 403(12). Paragraph (A) of that definition reads as follows:

“Any item, other than real property, that is of a type customarily used by the general public or by non-governmental purposes, and that—

(i) Has been sold, leased, or licensed to the general public; or

(ii) Has been offered for sale, lease or license to the general public.”

Paragraphs (F) and (G) of the definition deal with commercial services. These paragraphs were not referenced in the statutory definition of a COTS item. Services are therefore necessarily excluded from the definition. To make the definition clearer, the reference to the definition of commercial item has been revised to point to the first paragraph of the definition of commercial item.