Sexual contact is defined as touching directly or over the clothing of another person’s intimate parts with the intent to abuse, humiliate, harass, degrade, arouse, or gratify the sexual desires of the person. A sexual act means any type of penetration of another person or contact, or any level of penetration with the intent to abuse, humiliate, harass, degrade, arouse or gratify sexual desire.
In general, the difference between a sexual act and sexual contact is that of penetration, a sexual act requires penetration and sexual contact does not.