Business and Professional Classification Report

Attachment 5

INSTRUCTIONS FOR COMPLETING SELECTED ITEMS
QUESTION 1 – Primary Area of Business
To properly classify this firm’s primary area of business, use
the following definitions in completing 1 .

Retail Trade
This category includes establishments engaged in retailing
merchandise, generally without transformation, and
rendering services incidental to the sale of merchandise.
The retailing process is the final step in the distribution of
merchandise; retailers are therefore organized to sell
merchandise in small quantities to the general public.
Examples include:
• New and used car dealers
• Household appliance stores
• Computer/software stores
• Beer/wine/liquor stores
• Supermarkets and other grocery (except
convenience) stores
• Gasoline stations with convenience stores
• Electronic shopping and mail-order houses
• Building materials stores
• Gift/novelty/souvenir stores
• Sporting goods stores
• Women’s clothing stores

Wholesale Distributor
This category includes establishments that are primarily
engaged in buying and selling products on their own
account (take title to goods), generally without
transformation, and rendering services incidental to the sale
of merchandise. Wholesale distributors are organized to sell
(a) goods for resale (i.e., goods sold to other wholesalers or
retailers) and (b) capital or durable nonconsumer goods.
Examples include:
• Cash-and-carry wholesalers
• Exporters or importers
• Farm product assemblers
• Industrial distributors
• Petroleum bulk plants and terminals that are not
operated by a petroleum refining company in the
United States
• Retailer cooperative warehouses
• Terminal and country grain elevators
• Voluntary group wholesalers
• Wholesaler cooperative associations
• Wholesale merchants, jobbers, or distributors

Manufacturers’ Sales Branch or Sales Office
This category includes establishments that primarily sell
goods manufactured, refined, or mined in the United
States by this firm, this firm’s parent company, or
subsidiaries.
A manufacturers’ sales branch normally carries stock or
merchandise for delivery to customers while a sales office
does not.

Agent, Broker, or Electronic Market
This category includes establishments that primarily sell or
buy goods for others (do not take title to goods).
Examples include:
• Auction companies
• Commission merchants
• Import or export agents
• Manufacturers’ agents
• Merchandise brokers
• Purchasing agents
• Selling agents
• Electronic Market (business to business)

Transportation and Warehousing Services
This category includes industries providing transportation of
passengers and cargo, warehousing and storage for goods,
scenic and sightseeing transportation, and support activities
related to modes of transportation.
Examples include:
• Scenic and sightseeing
• Air transportation
transportation
• Rail transportation
• Support activities for
• Water transportation
transportation
• Truck transportation
• Postal services
• Transit and ground
• Couriers and messengers
passenger transportation
• Warehousing and storage
• Pipeline transportation

Real Estate and Rental and Leasing Services
This category includes establishments primarily engaged
in renting, leasing, or otherwise allowing the use of
tangible or intangible assets, and establishments providing
related services.
Examples include:
• Real estate services
• Rental and leasing services
• Lessors of nonfinancial intangible
assets (except copyrighted works)

Professional, Scientific, and Technical Services
This category includes establishments that specialize in
performing professional, scientific, and technical activities
for others.
Examples include:
• Legal services
• Accounting, tax preparation, bookkeeping,
and payroll services
• Architectural, engineering, and related services
• Specialized design services
• Computer system design and related services
• Management, scientific, and technical consulting services
• Scientific research and development services
• Advertising, public relations, and related services

Note: A branch store that sells to household consumers
and individual users is classified in retail trade. If this
applies, indicate this in 12 .

FORM SQ-CLASS(00) (3-3-2015)

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INSTRUCTIONS FOR COMPLETING SELECTED ITEMS – Continued
Arts, Entertainment, and Recreation Services
This category includes a wide range of establishments
that operate facilities or provide services to meet varied
cultural, entertainment, and recreational interests of their
patrons. This category includes (1) establishments that
are involved in producing, promoting, or participating in
live performances, events, or exhibits intended for public
viewing; (2) establishments that preserve and exhibit
objects and sites of historical, cultural, or educational
interest; and (3) establishments that operate facilities or
provide services that enable patrons to participate in
recreational activities or pursue amusement, hobby, and
leisure time interests.
Examples include:
• Performing arts, spectator sports, and related industries
• Museums, historical sites, and similar institutions
• Amusement, gambling, and recreation industries

Administrative and Support and Waste
Management and Remediation Services
This category includes establishments performing routine
support activities for the day-to-day operations of other
organizations. Activities performed include: hiring and
placing of personnel; document preparation and similar
clerical services; solicitation; and collection.
Examples include:
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Office administrative services
Facilities support services
Employment services
Business support services
Travel arrangement and reservation services
Investigation and security services
Services to buildings and dwellings
Other support services
Waste collection
Waste treatment and disposal
Remediation and other waste management services

Accommodation and Food Services
This category includes establishments providing customers
with lodging and/or preparing meals, snacks, and
beverages for immediate consumption. This category
includes both accommodation and food services
establishments because the two activities are often
combined at the same establishment.
Examples include:
• Full-service restaurants
• Limited-service restaurants
• Drinking places (alcoholic beverages)
• Hotels and motels
• Snack and nonalcoholic beverage bars
• Food service contractors

Finance and Insurance Services
This category includes establishments primarily engaged in
financial transactions (transactions involving the creation,
liquidation, or change in ownership of financial assets)
and/or in facilitating financial transactions.
Examples include:
• Monetary authorities – Central Bank
• Credit intermediation and related activities
• Securities, commodity contracts, and other
financial investments and related activities
• Insurance carriers
• Funds, trusts, and other financial vehicles
and related activities
FORM SQ-CLASS(00) (3-3-2015)

Information and Data Processing Services
This category includes establishments engaged in the
following processes: (1) producing and distributing
information and cultural products; (2) providing the means
to transmit or distribute these products as well as data or
communications; and (3) processing data.
Examples include:
• Publishing industries including software
• Motion picture and sound recording industries
• Broadcasting
• Telecommunications
• Data processing, hosting, and related services

Health Care and Social Assistance Services
This category includes establishments providing health care and
social assistance for individuals. The services provided by
establishments in this category are delivered by trained
professionals. All industries in this category share this
commonality of process, namely, labor inputs of health
practitioners or social workers with the requisite expertise.
Examples include:
• Ambulatory health care services
• Hospitals
• Nursing and residential care facilities
• Social assistance

Utilities
This category includes establishments engaged in the
provision of the following utility services: electric power,
natural gas, steam supply, water supply, and sewage
removal.
Examples include:
• Electric power generation, transmission, and distribution
• Natural gas distribution
• Steam supply provision and/or distribution
• Sewer systems and sewer treatment facilities

Other Services (except Public Administration)
This category includes establishments in service industries
not specified in the previous categories.
Examples include:
• Educational services
• Repair and maintenance
• Personal and laundry services
• Religious, grant making, civic, professional, and similar
organizations

QUESTION 5 – Operating Revenue
The definition of operating revenue varies by industry.
Supplement the instructions in 5 with those below, as
applicable.

All Areas of Business
Include cash and credit revenues.
Include excise taxes (such as those on gasoline, liquor,
and tobacco) levied on the manufacturer and included in
the cost of goods purchased by this firm.
Include gross billing, except where noted elsewhere on
the form.
Include dues and assessments from members and
affiliates.
Include E-commerce revenue
Exclude sales taxes and other taxes collected directly
from customers or clients and paid directly to a local, state
or federal tax agency.
Exclude transfers made within the company
Exclude taxes collected directly from customers or clients
and paid directly to a local, state or federal tax agency.

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INSTRUCTIONS FOR COMPLETING SELECTED ITEMS – Continued
Retail Trade

Agent, Broker, or Electronic Market

Include receipts from deliveries, freight, the rental or
leasing of vehicles, equipment, tools, etc.

Include total commissions, fees, sales, and operating
revenue.

Include, if automotive, parts and supplies used in repair
work and other services, charges for dealer preparation,
warranty charges, and delivery costs.

Include receipts from freight, installations, rentals,
maintenance, repairs, alterations, storage, and other such
services.

Include charges for dealer preparation, warranty charges,
and delivery costs.

Include excise taxes (such as those on gasoline, liquor,
and tobacco) that are levied on the manufacturer and
included in the cost of products purchased by this firm.

Include credit and cash net sales of merchandise.
Include shipping and handling, advertising revenues, and
value of manufacturer’s rebates.

Exclude non-operating receipts (such as interest income,
income from investments, and receipts from the rental or
sale of real estate).

Exclude, if automotive, receipts from customers for tag
and title fees, licenses, etc. forwarded to State or local
licensing agencies.

Exclude taxes (sales, excise, and other) collected directly
from customers and paid directly to a local, state or federal
tax agency.

Exclude rents and receipts from departments or
concessions that are operated by others in locations
covered by this report.

Exclude commissions or fees for goods that never entered
the United States.

Exclude non-operating income such as commissions from
lottery ticket sales, commissions from vending machine
operators, and income from interest, dividends, and the
rental of real estate.
Exclude commissions (such as vending machine
operators, government lottery tickets, or other stores).
Exclude non-operating receipts (such as interest income,
income from investments, and receipts from the rental or
sale of real estate).

Exclude finance charges.

Accommodation and Food Services
Include receipts from guest rooms or unit rentals for all
establishments owned by this firm.
Include sales of meals, alcoholic beverages, and other
merchandise.
Include site rental and equipment usage fees.
Include receipts from valet, laundry, parking, and other
guest services provided by this firm.

Wholesale Distributor
Include sales of products that are shipped on this firm’s
orders directly to customers.
Include sales of goods imported to the United States by
your company.
Include gross value of sales made on a commission basis
(not actual commissions).
Include receipts from freight, installations, rentals,
maintenance, repairs, alterations, storage, and other such
services.
Include excise taxes (such as those on gasoline, liquor,
and tobacco) that are levied on the manufacturer and
included in the cost of products purchased by this firm.
Exclude foreign sales of products that never enter the
United States.

Exclude civic and social organizations, amusement and
recreation parks, theaters, and other recreation or
entertainment facilities providing food and beverage
services.

Instructions for All Taxable Firms
Include revenue for maintenance and repair services,
delivery services, and installation.
Include revenue from beauty services and sales of
merchandise. Also include rents from operators of leased
stations or chairs.
Include amounts received for work subcontracted to
others.

Exclude foreign sales of products that are not owned by
establishments in the United States.

Include locations that were sold or acquired during the
year only report for the periods that this firm operated the
locations.

Exclude taxes (sales, excise, and other) collected directly
from customers and paid directly to a local, state, or
federal tax agency.

Include revenue from services performed by domestic
locations of foreign parent firms, subsidiaries, branches,
etc.

Exclude non-operating receipts (such as interest income,
income from investments, and receipts from the rental or
sale of real estate).

Exclude rents from and revenue of separately operated
departments, concessions, etc., which are leased to others.

Exclude commissions or fees for goods that never entered
the United States.

Exclude revenue of foreign subsidiaries (those located
outside the U.S., i.e., outside the 50 states, District of
Columbia, U.S. Commonwealth Territories, or U.S.
Possessions).

Exclude finance charges.

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Exclude commissions from vending machine operators.

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FORM SQ-CLASS(00) (3-3-2015)

INSTRUCTIONS FOR COMPLETING SELECTED ITEMS – Continued
Instructions for All Tax-Exempt Firms
Include program service revenue for services provided in
the applicable period, whether or not payment was
received in the applicable period.
Include gross sales of merchandise minus returns and
allowances.
Include income from interest, dividends, gross rents
(including display space rentals and share of receipts from
departments operated by other companies), royalties, and
other investments.
Include gross contributions, gifts, and grants (whether or
not restricted for use in operations).
Include commissions earned from the sale of
merchandise owned by others (including commissions
from vending machine operators).
Include gross receipts from fundraising activities.
Exclude gross receipts of departments or concessions
operated by other companies.
Exclude amounts transferred to operation funds from
capital or reserve funds.

FORM SQ-CLASS(00) (3-3-2015)

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