RETAIL SALES & USE TAX BUSINESS
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RETAIL SALES & USE TAX BUSINESS
Kind Code
Food and Beverages
SIC Code
01
Grocery Store
5411
02
Meat Markets, Poultry
Freezer and locker meat provisions
5423
5422
03
Seafood Dealers
5423
04
Vegetable and Fruit Markets, Fruit Juice Stands
5431
05
Bakeries
Baking and Selling
Selling only
5462
5463
06
Delicatessens
5499
07
Candy, Confectionery, Sundries, Concession Stands Dairy products, Lunch
trucks, Ice cream stores
5441
5451
08
Restaurants, Lunchrooms, Catering Services
5812
09
Taverns, Night Clubs, Bars, Liquor Stores
5921
Apparel Group
10
Clothing Stores, Alterations
Men's and boys clothing and furnishing
Women's ready to wear
Women's accessories and specialty stores
Children and infants
Family Clothing, Seamstress
Furriers and fur shops
7299
5611
5621
5631
5641
5651
5681
11
Shoe Store
5661
12
Hat Store
Misc. Hat apparel and access
5699
Kind Code
Food and Beverages
SIC Code
General Merchandise Group
13
Department Stores
5311
14
Variety Stores
Miscellaneous retail stores, nec.
5331
5999
15
Drug Stores an Proprietary Stores
5912
16
Jewelry, Leather, Sporting Goods, Trophies
Golf Carts, Pro Shops, Bait and Tackle
Jewelry
Sporting Goods
Luggage and Leather
Bait and Tackle
5944
5941
5948
3161
17
Feed, Seed
Fertilizer Stores
5153
5191
18
Hardware, Paints, Light Machinery, Bicycle Shops, Alarms (fire etc).
Hardware, Alarms
Paint, Glass, Wallpaper
Bicycle Shops
5251
5231
5941
19
Farm Implements and Supplies & Equipment
Machinery
5191
5083
20
General Merchandise Stores, Survival Kits
Mail Order
Misc. General Merchandise, Sunglasses
Mailing List
5932
5961
5399
7331
21
Second-Hand Stores, Antique Shops Trading Posts, Flea Markets Used
Merchandise
Antiques and Second Hand Stores
Trading Posts, Auction, Consignment
5732
2519
22
Dry Goods Stores Sewing, Needlework and Piece Goods, Linens
5949
Automotive Group
23
Motors Vehicle Dealers, Trailers, Campers (sales and rentals)
New and used car dealers
Used car dealers
5511
5521
Kind Code
Food and Beverages
SIC Code
Recreation and utility trailer dealers
Motorcycle dealers
Passenger car rental and leasing
Truck rental and leasing, Bus, Trailers
Utility trailer rental
Mobile Home dealers, Tag Agency
Automotive dealers
5561
5571
7512
7513
7519
5271
5599
24
Auto Accessories, Tires, Parts, (trailers) Auto Air Conditioners
Auto and home supply stores & Tinting
Tire and retreading and repair
Used Automotive
5531
7534
5931
25
Filling and Service Stations, Car Wash Gasoline service Station Car Washes,
Auto Detailing
5541
7542
26
Garages, Auto Paint and Body Shops
Top and body repair shops
Paint Shops
General Automotive repairs shop, van conv.
Automotive service
7531
7535
7538
7549
27
Aircraft Dealers
Parts and Supplies
Wholesale
Retail
Rentals
5599
5088
5599
7394
28
Motorboats, Yachts, Marine Parts, Accessories, Boat Dealers
5551
Furniture and Appliance Group
29
Furniture Stores, New and Used
Furniture Stores, Sewing Machines
Interior decorator/Misc. Home furnishing
Floor covering stores
Drapery and upholstery stores
5712
5719
5713
5714
30
Household Appliances, Dinnerware, etc.
Household Appliances
5722
31
Store and Office Equipment
Office forms and supplies
Office Machines and Equipment
Photocopying and Blue Printing
5943
5081
7332
Kind Code
Food and Beverages
SIC Code
32
Music Stores, Radios
Television
Record Shops
Electronic supplies
Music Stores
Motion Picture production except TV
Motion Picture production for TV
Services Allied to motion pictures
Motion picture film exchanges
Film or tape distribution for TV
Motion picture distribution services
Motion picture theaters, ex. drive-in
Drive-in motion picture theaters
Computer
Computer software
5731
5735
5731
5735
7814
7819
7823
7823
7824
7829
7832
7833
5734
7372
33
Building Contractors (roads and realty)
Elevator installation
Residential Construction
Operative Builder
Industrial Building and Warehouses
Non-residential Construction
Highway and street construction
Bridge, tunnel and elevated highway
Masonry/Stonework
Terrazzs, tile, marble, and mosaic work
Floor laying and Floor work
Concrete work
Heavy Construction
1522
1531
1541
1542
1611
1622
1741
1741
1752
1771
1629
34
Heating, Air Conditioning, Insulation
Heating and A/C
Plastering, drywall and insulation
1711
1742
35
Electrical and plumbing, Well Drilling, Pipes
Water/Sewer and Utility lines
Plumbing, Sprinklers, Irrigation
Electrical
Water and Well Drilling
1623
1711
1731
1781
36
Decoration, Painting and Papering, Drapery
Installation
Painting paper hanging, decorating
Interior Decorator
Drapery
1721
5719
5714
37
Roofing and Sheet Metal
1761
38
Lumber and Building Materials, Pre-Fab bldgs.
Fall-out Shelters
Lumber and other building materials
5211
Kind Code
Food and Beverages
SIC Code
39
Hotels, Rooming Houses, Apartments, Tourist courts
Trailer Parks
Apartment Building Operators
Dwelling operators except apartments
Mobile Home Site Operators
Hotels, Motels, and tourist Courts
Rooming and boarding Houses
Sporting and recreation camps
Trailering Parks for Transients
Membership basis organization hotels
6513
6514
6515
7011
7021
7032
7033
7041
40
Manufacturers Agents
Commission Dealers, Auctioneers
4723
7399
41
Barber and Beauty Shop, Reducing, Hot Tubs
Salons and Equipment
Cosmetics
Beauty Shops, Nails
Barber Shops
5999
7231
7241
42
Book Stores
5942
43
Cigar Stands, Tobacco Shops
Cigar Stores and stands
5993
44
Florist
5992
45
Fuel Dealers, LP Gas Dealers
Fuel oil dealers
L.P. Gas dealers
Crude petroleum pipe lines
Refined petroleum pipe lines
Pipe lines, nec.
Crude petroleum and natural gas
Natural gas liquids
Drilling Oil and gas wells
5945
5989
5984
4612
4613
4619
1311
1321
1381
46
Funeral Directors, Monuments, Supplies, Cemeteries
Funeral service and monument dealers
7261
47
Scrap Metal, Junk Yards, Salvaged Material,
House Wrecking
Wrecking and demolition work
7543
1795
48
Itinerant Vendors, Peddler, Direct Sales
5963
49
Laundry, Linen, Cleaning Services
Power laundries, family and commercial
7211
Kind Code
Food and Beverages
SIC Code
Garment pressing and Cleaners agents
Linen Supply
Diaper Services
Coin operated laundries and cleaning
Dry Cleaning plants
Carpet and upholstery cleaning
Industrial launderers
Laundry and garment services
7212
7213
7214
7215
7216
7217
7218
7219
50
Machine Shops, Foundries, Iron Work (Ornamental)
Welding Shops
1751
51
Horse, Cattle and Pet Dealers, Equipment and Supplies
Cattle Farms
Horse farms
Pet shops
0212
0272
5999
52
Photographers, Photo and Art Equipment and Supplies
Art Gallery
Camera and photographic supply
Photographic studio, portrait
Photo finishing laboratories
Museums and art galleries
Commercial photography and art
Graphic Design
5946
7221
7295
7333
7336
53
Shoe Repair shops, Shoe Shine Parlors
Shoe Repair and Hat Cleaning shops
7251
54
Storage and Warehousing
Farm product Warehousing and Storage
Refrigerated Warehousing
Household goods Warehousing
General warehousing and storage
Special warehousing and storage, nec.
4221
4222
4224
4225
4226
55
Gift, Card, Novelty, Hobby, Stationery and
Toy stores, Taxidermy Stationery
Gift, novelty and souvenir shop
Hobby, toy and game shops, Crafts
5943
5947
5945
56
Newsstands, Magazines, Subscriptions, Periodicals
Postcards, brochures, tip sheets, (races)
New Dealers and newsstands
5994
57
Social, Fraternal, Commercial Clubs and Associations (all dues)
Business associations
Professional organizations
Labor organizations
Civic and social associates
Political organizations
8611
8621
8631
8641
8651
Kind Code
Food and Beverages
SIC Code
Religious organizations
Membership organizations, nec.
8661
8699
58
Industrial Machinery
Equipment, Supplies
Electric Motors, Communication Equipment
Hotel, Motel and Restaurant equipment
Ice Machines
5084
5063
5081
5063
59
Admissions (Pool rooms, rides, theaters, dances,
ball games, golf courses, etc.)
Dance halls, studios, and schools
Theatrical producers and services
Entertainers and entertainment group
Billiard and pool establishments
Bowling alleys
Sports clubs and promoters
Membership clubs
Racing, including track operation
Public golf courses
Coin-operated amusement devices
Amusement parks
Membership sports and recreation clubs
Amusement and recreation, nec.
7911
7922
7929
7932
7933
7941
7997
7948
7992
7993
7996
7997
7999
59
Botanical and zoological gardens
8421
60
Holiday Season Vendors, Christmas Trees
5261
61
Rental of Tangible Personal Property
(amusement machines),
Computer rental
Houseboats, riding academy
Equipment rental and leasing
Video tape rental
Medical Equipment rental
7379
7394
7841
7299
62
Fabrication and Sales of Cabinets, Windows, Doors, Awnings, Septic Tanks,
Neon signs, Plastics, etc.
Carpentering
Glass and glazing work
Signs
1751
1793
3993
63
Manufacturing, Processing, Mining
Electroplating
Foam Rubber
Products, pre-cast plastics
Canned foods
Frozen foods
Pet food
Textiles
3999
3449
3069
3079
2032
2038
2047
2299
64
Bottlers (beer and soft drink)
Kind Code
Food and Beverages
SIC Code
65
Pawn Shops
5931
66
Communications, Telephone, telegraph
Radio and Television stations
Telephone communication
Telegraph communication
Radio broadcasting
Television broadcasting
Communication services, nec. Cable TV
4811
4821
4832
4833
4899
67
Transportation-Railroads, Airlines, Bus and
Trucking Lines, and Ships and Barges, Pipeline Operations
Railroads, line-naul operating
Switching and terminal services
Railway express service
Local and suburban transit
Local passenger transportation, nec
Taxicabs
Intercity highway transportation
4011
4016
4041
4111
4119
4121
4131
67
Local passenger charter service
Charter service, except local
School Buses
Bus Terminal facilities
Bus service facilities
Deep sea foreign transportation
Noncontiguous area transportation
Coastwise transportation
Intercostal transportation
Great Lakes transportation
Transportation of rivers and canals
Ferries
Lighterage
Towing and tugboat service
Trucking
Local water transportation, nec.
Marine cargo handling
Canal operation
Water transportation service, nec.
Certificated air transportation
Non-certified air transportation
Airports and flying fields
Airport terminal services
Freight forwarding
Passenger transportation arrangement
Freight transportation arrangement
Railroad car rental with service
Railroad car rental without service
Inspection and weighing services
Packing and crating
Fixed facilities for vehicles, nec.
Transportation services, nec.
4141
4142
4151
4171
4172
4411
4421
4422
4423
4431
4441
4452
4453
4454
4213
4459
4463
4464
4469
4511
4521
4582
4583
4712
4722
4723
4742
4743
4782
4783
4784
4789
68
Graphic Arts- Printing, Publishing, Engraving Binding, Letter Services,
Blueprinting
Blueprinting and photocopying
7332
Kind Code
Food and Beverages
SIC Code
Stenographic and reproduction
Newspapers
Periodicals
Book Publishing
Book printing
Miscellaneous publishing
Commercial printing, letterpress
Commercial printing, lithographic
Engraving and plate printing
Commercial printing, gravure
Manifold business forms
Greeting card publishing
Blank books and looseleaf binders
Bookbinding and related work
Typesetting
Photoengraving
Electrotyping stereotyping
Lithographic Platemaking Services
7339
2711
2721
2731
2732
2741
2751
2752
2753
2754
2761
2771
2782
2789
2791
2793
2794
2795
69
Insurance, Banking, Savings and Loan, Research,
Information Services, Income Tax Reports
Federal Reserve Banks
State Banks, Federal Reserve Commercial
State Banks, not Fed. Res., FDIC
State Banks, not Fed. Res., not FDIC
National Banks, Federal Reserve
National Banks, FDIC
National Banks, not Fed. Res., not FDIC
Private Banks, not incorp., not FDIC
Mutual Savings Banks, Federal Reserve
Mutual Savings Banks, nec.
Mutual Savings Banks, not FDIC
Non deposit trusts, Federal Reserve
Commercial Banks, nec.
Non-deposit trusts, not FDIC
Foreign exchange establishments
Safe deposit companies
Clearinghouse associations
Corporations for banking abroad
Functions related to banking, nec.
Rediscounting not for agricultural
Rediscounting for agricultural
Federal savings and loan associations
State associations, insured
State associations, non-insured, FHLB
State associations, non-insured, nec.
Agricultural credit institutions
Federal credit unions
State credit unions
Non-deposit industrial loan companies
Licensed small loan lenders
Installment sales finance companies
Misc. personal credit institutions
Short-term business credit
Misc. Business credit institutions
Mortgage bankers and correspondents
Loan brokers
Security brokers and dealers
Commodity contracts, brokers, dealers
6011
6022
6023
6024
6025
6026
6027
6028
6032
6033
6034
6042
6029
6044
6052
6054
6055
6056
6059
6112
6113
6122
6123
6124
6125
6131
6142
6143
6144
6145
6146
6149
6153
6159
6162
6163
6211
6221
Kind Code
Food and Beverages
SIC Code
Security and commodity exchanges
Security and commodity services
Life insurance
Accident and health insurance
Hospital and medical service plans
Fire, marine and casualty insurance
Surety insurance
Title insurance
Pension, heath and welfare funds
Insurance carriers, nec.
Insurance agents, brokers and service
Title abstract offices
Subdividers and developers, nec
Cemetery subdividers and developers
Combined real estate, insurance, etc.
6231
6281
6311
6321
6324
6331
6351
6361
6371
6399
6411
6541
6552
6553
6611
Holding offices
Management investment, open-ended
Management investment, closed-ended
Unit investment trusts
Face-amount certificate offices
Educational, religious, etc, trusts
Trusts, nec.
Oil royalty traders,
Commodity traders
Patent owners and lessors
Investors, nec
6711
6722
6723
6724
6725
6732
6733
6792
6793
6794
6799
70
Sanitary and Industrial Supplies
Chemical Companies
Sanitary Ware
5161
5074
71
Packaging Materials-Paper, Box Bag Dealers, Containers
7399
72
Repair of Tangible Personal Property,
Upholstery, Electric Motors
Radio and television repair
Refrigeration repair and service
Electrical repair shops
Watch, clock and jewelry repair
Reupholstery and furniture repair
Welding repair
Armative rewinding shops
Repair Service, nec
Computer Repair
7622
7623
7629
7631
7641
7692
7694
7699
7378
73
Advertising, Outdoor Signs and Billboards
Poster Advertising agency
Outdoor advertising
Radio, TV, publishing representative
Advertising nec.
Credit reporting and Collectors
7311
7312
7313
7319
7321
Kind Code
Food and Beverages
SIC Code
Direct mail advertising
7331
74
Top Soil, Clay, Sand, Fill Dirt
Dimension stone
Crushed and broken limestone
Crushed and broken granite
Crushed and broken stone, nec.
Construction sand and gravel
Industrial sand
Bentonite
Fire clay
Fuller's earth
Kaolin and ball clay
Clay and related minerals, nec.
Barite
1411
1422
1423
1429
1442
1446
1452
1453
1454
1455
1459
1472
Fluorspar
Potash, soda, and borate minerals
Phosphate rock
Rock salt
Sulfur
Chemical and fertilizer mining, nec.
Nonmetallic minerals services
Gypsum
Talc, soapstone, and pyrophyllite
Nonmetallic minerals, nec.
Excavating
Coal
1473
1474
1475
1476
1477
1479
1481
1492
1496
1499
1794
1241
75
Trade Stamp Dealers (redemption centers)
7396
76
Nurseries and Landscaping, supplies, Tree Experts
Grove Service, Retail Rocks
Ornamental Nurseries
5261
0181
77
Vending Machines, (tangible, property sales
Amusement machines under 61
Merchandising machine operators
Vending machine sale of product
5962
5962
78
Importing and exporting
5996
79
Medical, Dental, Surgical, Optical, Hospital Supplies
Offices of osteopathic physicians
Offices of chiropractors
Offices of optometrists
Office of health practitioners, nec
Skilled nursing care facilities
Nursing and personal care, nec.
General medical and surgical hospitals
Psychiatric hospitals
Specialty hospitals, exc, psychiatric
Medical laboratories
Dental laboratories
8031
8041
8042
8049
8051
8059
8062
8063
8069
8071
8072
Kind Code
Food and Beverages
SIC Code
Outpatient care facilities
Health and allied services, nec.
Opticians Stores
8081
8091
5995
80
Wholesale Dealers
Automobiles and other motor vehicles
Automobiles parts and Supplies
Tires and Tubes
Furniture
Home furnishing
Lumber, plywood and millwork
Construction materials, nec
Sporting and recreational goods
Toys and hobby goods and supplies
Photographic equipment and supplies
Metals service centers and offices
Coal and other minerals and ores
Electrical apparatus and equipment
Electrical appliances, TV and radios
Electronic parts and equipment
Hardware
Plumbing and hydronic heating and supplies
Warm air heating and air conditioning
Refrigeration equipment and supplies
Commercial machines and equipment
Construction and mining machinery
Farm machinery and equipment
Industrial machinery and equipment
Industrial supplies
Professional equipment and supplies
Service establishment equipment
Transportation Equipment and Supplies
Scrap and waste materials
Jewelry, Watches, and precious stones
Durable goods, nec.
Printing and writing paper
Stationery supplies
Industrial and personal service paper
Drugs, proprietaries and sundries
Piece goods
Notions and other dry goods
Men's clothing and furnishings
Women's and children's clothing
Footwear
Groceries, general line
Frozen foods
Dairy products
Poultry and poultry products
Confectionery
Fish and seafood
Meats and meat products
Fresh fruits and vegetables
Groceries and related products, nec
Cotton
Grain
Livestock
Farm-product raw materials, nec.
Chemicals and allied products
Petroleum products, nec.
5012
5013
5014
5021
5023
5031
5039
5041
5042
5043
5051
5052
5063
5064
5065
5072
5074
5075
5078
5081
5082
5083
5084
5085
5086
5087
5088
5093
5094
5099
5111
5112
5113
5122
5133
5134
5136
5137
5139
5141
5142
5143
5144
5145
5146
Kind Code
Food and Beverages
SIC Code
5147
5148
5149
5152
5153
5154
5159
5161
Beer and ale
Petroleum bulk stations and terminals
Petroleum products, nec.
Beer and ale
Wines and distilled beverages
Tobacco and tobacco products
Paints, varnishes, and supplies
Nondurable goods, nec.
5171
5172
5181
5182
5191
5194
5198
5199
81
Schools and colleges
Elementary and secondary schools
Colleges and Universities. nec.
Junior colleges
Libraries and information centers
Correspondence schools
Data Processing schools
Business and secretarial schools
Vocational schools, nec.
Schools and educational services, nec.
8211
8221
8222
8231
8241
8243
8244
8249
8299
82
Lease or Rentals of Office Space and Commercial Retails
Nonresidential building operators
Railroad property lessors
Real property lessors
Real estate agents and managers
6512
6517
6519
6531
83
Privately Operated Parking Lots, Boat Docking and Storage (marines)
Parking Lots
Parking Structures
4493
7521
7525
84
Utilities, Electricity or Gas Electric services
Natural gas transmission
Gas transmission and distribution
Natural gas distribution
Gas production and/or distribution
Electric and other services combined
Gas and other services combined
Combination utility services, nec.
Water supply
Sewerage systems
Refuse systems
Sanitary services, nec.
Steam supply
Irrigation systems
4911
4922
4923
4924
4925
4931
4932
4939
4941
4952
4953
4959
4961
4971
85
Motel Hotels,
Kind Code
Food and Beverages
SIC Code
Motels and tourist courts
Rooming and boarding house
Sporting and recreational camps
Trailering parks for transients
Membership basis organization hotels
Apartment bldg, operators
Dwelling operators except apts..
Mobile home site operators
7011
7021
7032
7033
7041
6513
6514
6515
86
Dual User
5983
88
Public Works
5983
89
Exempt facility Hotels, motels and tourist courts
Rooming and boarding houses
Sporting and recreational camps
Trailering parks for transients
Membership basis organization hotels
Apartmentbldg. Operators
Dwelling operators except apts.
Mobile home site operators
7011
7021
7032
7033
7041
6513
6514
6515
90
Flea Market
5965
91
Fairs
Carnivals, Concessions
7999
5968
92
Other Professional Services:
Management Consulting and Public Relations Services
Legal
Engineering
Architectural
Surveying
Accounting, Auditing, and Bookkeeping
Management
Public Relations
Noncommercial Research Organizations
Commercial Economic, Sociological and Education Research Business
Consulting Services, nec.
8742
8111
8711
8712
8713
8721
8741
8743
8733
8732
8748
93
Other Personal Services
Tax Return Preparation, etc.
Miscellaneous Personal Services
Disinfecting and Exterminating
Building Maintenance, nec.
Employment Agencies
Facilities Support Management
Detective, Guard and Armored Car Services
Security Systems
Other Business Services, nec.
Individual and Family Social Services
Job Training and Vocational Rehab
7291
7299
7342
7349
7361
8744
7381
7382
7389
8322
8331
Kind Code
Food and Beverages
SIC Code
Child Day Care Service
Residential Care
Social Services, nec.
Physical Fitness Facilities
Medical Equipment Rental
8351
8361
8399
7991
7352
94
Other Industrial Services:
Soil Preparation
Crop Service
Crop harvesting - Machine
Crop Preparation for Market, Except Cotton Ginning
Cotton Ginning
Veterinary Services for Livestock, Except Animal Specialties Veterinary
Services for Animal Specialties
Livestock services (Non-veterinary), Except Animal Specialties Animal
Specialties (Non-veterinary)
Farm Labor Contractors and Crew Leaders
Farm Management Services
Landscape Counseling and Planning
Lawn and Garden Services
Ornamental Shrub and tree Services
Forestry Services
Metal Mining Services
Drilling Oil and Gas Wells
Oil and Gas Field Exploration Services
Oil and Gas Field Services, nec.
Commercial Physical and Biological Research
Testing Laboratories
Prepackaged Computer Software
Computer Integrated System Design
Custom Computer Programming Service
Electronic Information Retrieval Services
Computer Facilities Management Service
Computer Processing and Date Preparation
Computer Rental and Leasing
Computer Maintenance and Repair
Computer Related Services, nec.
0711
0721
0722
0723
0724
0741
0742
0751
0752
0761
0762
0781
0782
0783
0851
1081
1381
1382
1389
8731
8734
7372
7373
7371
7375
7376
7374
7377
7378
7379
98
Commercial Fisherman
0910
99
Miscellaneous, Swimming pool Supplies Aerial Maps, Armored Truck
Services, Garbage Companies, Traffic Marketing Co. Monogramming
Services Water Conditioners
Bait Dealers (worm farms)
Movie Film Productions
Television Productions
Ice Dealers
5074
5041
7813
5982
5982