earth 1.0.3 → 1.1.0

Sign up to get free protection for your applications and to get access to all the features.
Files changed (101) hide show
  1. data/CHANGELOG +6 -0
  2. data/Rakefile +0 -3
  3. data/TODO +1 -1
  4. data/ar17.html +2093 -0
  5. data/data/air/aircraft.csv +7 -0
  6. data/data/air/airports.csv +1 -0
  7. data/earth.gemspec +4 -3
  8. data/errata/airline/bts_carrier_codes_errata.csv +74 -10
  9. data/errata/airport/openflights_errata.csv +7 -0
  10. data/errata/flight_segment/bts_errata.csv +1 -0
  11. data/lib/earth/air/aircraft.rb +1 -1
  12. data/lib/earth/air/aircraft/data_miner.rb +1 -1
  13. data/lib/earth/air/airline.rb +1 -1
  14. data/lib/earth/air/airline/data_miner.rb +6 -10
  15. data/lib/earth/air/airport.rb +6 -6
  16. data/lib/earth/air/bts_aircraft.rb +1 -1
  17. data/lib/earth/air/flight_segment.rb +1 -1
  18. data/lib/earth/automobile/automobile_activity_year_type.rb +1 -1
  19. data/lib/earth/automobile/automobile_activity_year_type_fuel/data_miner.rb +3 -3
  20. data/lib/earth/automobile/automobile_make_model_year_variant.rb +2 -2
  21. data/lib/earth/automobile/automobile_make_model_year_variant/data_miner.rb +1 -1
  22. data/lib/earth/automobile/automobile_type_fuel_year.rb +1 -1
  23. data/lib/earth/automobile/automobile_type_fuel_year/data_miner.rb +2 -2
  24. data/lib/earth/automobile/automobile_type_fuel_year_control.rb +1 -1
  25. data/lib/earth/insolation_scopes.rb +10 -0
  26. data/lib/earth/loader.rb +0 -7
  27. data/lib/earth/locality/climate_division.rb +3 -3
  28. data/lib/earth/locality/climate_division_month.rb +28 -0
  29. data/lib/earth/locality/climate_division_month/data_miner.rb +140 -0
  30. data/lib/earth/locality/direct_normal_insolation.rb +37 -0
  31. data/lib/earth/locality/direct_normal_insolation/data_miner.rb +41 -0
  32. data/lib/earth/locality/egrid_subregion.rb +4 -1
  33. data/lib/earth/locality/electricity_mix.rb +9 -1
  34. data/lib/earth/locality/global_horizontal_insolation.rb +37 -0
  35. data/lib/earth/locality/global_horizontal_insolation/data_miner.rb +41 -0
  36. data/lib/earth/locality/photovoltaic_insolation.rb +37 -0
  37. data/lib/earth/locality/photovoltaic_insolation/data_miner.rb +41 -0
  38. data/lib/earth/locality/zip_code.rb +9 -15
  39. data/lib/earth/residence/residence_fuel_price.rb +1 -1
  40. data/lib/earth/tasks.rb +5 -0
  41. data/lib/earth/version.rb +1 -1
  42. data/spec/data_mining_spec.rb +1 -1
  43. data/spec/earth/air/aircraft_spec.rb +2 -2
  44. data/spec/earth/air/airline_spec.rb +1 -1
  45. data/spec/earth/air/airport_spec.rb +1 -1
  46. data/spec/earth/air/bts_aircraft_spec.rb +1 -1
  47. data/spec/earth/air/flight_segment_spec.rb +19 -21
  48. data/spec/earth/automobile/automobile_make_model_year_variant_spec.rb +1 -1
  49. data/spec/earth/locality/climate_division_month_spec.rb +23 -0
  50. data/spec/earth/locality/direct_normal_insolation_spec.rb +8 -0
  51. data/spec/earth/locality/global_horizontal_insolation_spec.rb +8 -0
  52. data/spec/earth/locality/photovoltaic_insolation_spec.rb +8 -0
  53. data/spec/earth/locality/zip_code_spec.rb +1 -10
  54. data/spec/earth_spec.rb +1 -1
  55. data/spec/spec_helper.rb +1 -1
  56. metadata +261 -410
  57. data/data/air/airlines.csv +0 -45
  58. data/vendor/geokit-rails/.gitignore +0 -2
  59. data/vendor/geokit-rails/CHANGELOG.rdoc +0 -49
  60. data/vendor/geokit-rails/MIT-LICENSE +0 -20
  61. data/vendor/geokit-rails/README.markdown +0 -569
  62. data/vendor/geokit-rails/Rakefile +0 -18
  63. data/vendor/geokit-rails/about.yml +0 -11
  64. data/vendor/geokit-rails/assets/api_keys_template +0 -61
  65. data/vendor/geokit-rails/init.rb +0 -2
  66. data/vendor/geokit-rails/install.rb +0 -14
  67. data/vendor/geokit-rails/lib/geokit-rails.rb +0 -28
  68. data/vendor/geokit-rails/lib/geokit-rails/acts_as_mappable.rb +0 -469
  69. data/vendor/geokit-rails/lib/geokit-rails/adapters/abstract.rb +0 -31
  70. data/vendor/geokit-rails/lib/geokit-rails/adapters/mysql.rb +0 -22
  71. data/vendor/geokit-rails/lib/geokit-rails/adapters/mysql2.rb +0 -22
  72. data/vendor/geokit-rails/lib/geokit-rails/adapters/postgresql.rb +0 -22
  73. data/vendor/geokit-rails/lib/geokit-rails/adapters/sqlserver.rb +0 -43
  74. data/vendor/geokit-rails/lib/geokit-rails/defaults.rb +0 -22
  75. data/vendor/geokit-rails/lib/geokit-rails/geocoder_control.rb +0 -16
  76. data/vendor/geokit-rails/lib/geokit-rails/ip_geocode_lookup.rb +0 -46
  77. data/vendor/geokit-rails/test/acts_as_mappable_test.rb +0 -474
  78. data/vendor/geokit-rails/test/boot.rb +0 -25
  79. data/vendor/geokit-rails/test/database.yml +0 -25
  80. data/vendor/geokit-rails/test/fixtures/companies.yml +0 -7
  81. data/vendor/geokit-rails/test/fixtures/custom_locations.yml +0 -54
  82. data/vendor/geokit-rails/test/fixtures/locations.yml +0 -54
  83. data/vendor/geokit-rails/test/fixtures/mock_addresses.yml +0 -17
  84. data/vendor/geokit-rails/test/fixtures/mock_families.yml +0 -2
  85. data/vendor/geokit-rails/test/fixtures/mock_houses.yml +0 -9
  86. data/vendor/geokit-rails/test/fixtures/mock_organizations.yml +0 -5
  87. data/vendor/geokit-rails/test/fixtures/mock_people.yml +0 -5
  88. data/vendor/geokit-rails/test/fixtures/stores.yml +0 -0
  89. data/vendor/geokit-rails/test/ip_geocode_lookup_test.rb +0 -77
  90. data/vendor/geokit-rails/test/models/company.rb +0 -3
  91. data/vendor/geokit-rails/test/models/custom_location.rb +0 -12
  92. data/vendor/geokit-rails/test/models/location.rb +0 -4
  93. data/vendor/geokit-rails/test/models/mock_address.rb +0 -4
  94. data/vendor/geokit-rails/test/models/mock_family.rb +0 -3
  95. data/vendor/geokit-rails/test/models/mock_house.rb +0 -3
  96. data/vendor/geokit-rails/test/models/mock_organization.rb +0 -4
  97. data/vendor/geokit-rails/test/models/mock_person.rb +0 -4
  98. data/vendor/geokit-rails/test/models/store.rb +0 -3
  99. data/vendor/geokit-rails/test/schema.rb +0 -60
  100. data/vendor/geokit-rails/test/tasks.rake +0 -31
  101. data/vendor/geokit-rails/test/test_helper.rb +0 -23
data/CHANGELOG CHANGED
@@ -1,3 +1,9 @@
1
+ 1.1.0 / 2012-10-18
2
+
3
+ * Breaking changes
4
+
5
+ * Get rid of geokit and geokit-rails; use geocoder instead (only affects ZipCode and Airport)
6
+
1
7
  0.11.18 / 2012-04-20
2
8
 
3
9
  * Bug fixes
data/Rakefile CHANGED
@@ -2,9 +2,6 @@ require 'bundler'
2
2
  Bundler.setup
3
3
  Bundler::GemHelper.install_tasks
4
4
 
5
- require 'bueller'
6
- Bueller::Tasks.new
7
-
8
5
  desc "Load a console"
9
6
  task :console do
10
7
  ENV['EARTH_ENV'] ||= 'test'
data/TODO CHANGED
@@ -1,4 +1,4 @@
1
+ * make sure no airports are missing
1
2
  * convert former/current verify blocks into table_warnings warn {...} blocks
2
- * convert tests to minitest
3
3
  * fix residence fuel price locatable stuff
4
4
  * move some stuff from Country into other resources
data/ar17.html ADDED
@@ -0,0 +1,2093 @@
1
+
2
+ <!DOCTYPE html
3
+ PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
4
+ <html>
5
+ <head>
6
+ <meta http-equiv="Content-Type" content="text/html; charset=UTF-8">
7
+
8
+ <script src="https://ajax.googleapis.com/ajax/libs/jquery/1.7.2/jquery.min.js" type="text/javascript"></script>
9
+ <link rel="P3Pv1" href="/w3c/p3p.xml">
10
+ <title>Internal Revenue Bulletin - August 2, 2004 - Rev. Proc. 2004-43</title><style type="text/css">
11
+
12
+ @import url("http://www.irs.gov/irs/cda/common/styleSheets/navigation-gecko-1024.css");
13
+ @import url("http://www.irs.gov/irs/cda/common/styleSheets/styles-gecko-1024.css");
14
+ </style><style type="text/css">
15
+ div.leftnavXmlbc {
16
+ font:bold 12px/14px arial, verdana, sans-serif;
17
+ color:#000000;
18
+ height:auto;
19
+ width:185px;
20
+ overflow:hidden;
21
+ background:#E9EDF6;
22
+ padding:0 0 0 .5em;
23
+ margin:1em 0em 15px 0em;
24
+ }
25
+
26
+ /* Style controls links in left nav */
27
+ div.leftnavXmlbc a {
28
+ font:normal normal 12px/14px arial, verdana, sans-serif;
29
+ color:#1C4E80;
30
+ }
31
+
32
+ div.leftnavXmlbc a:visited {
33
+ font:normal normal 12px/14px arial, verdana, sans-serif;
34
+ color:#661C80;
35
+ }
36
+
37
+ /* Style controls links in left nav */
38
+ div.leftnavXmlbc li {
39
+ font:10px/14px arial, verdana, sans-serif;
40
+ color:#000000;
41
+ list-style-type:square;
42
+ margin-left:-3.5em;
43
+ padding-bottom:4px;
44
+ }
45
+
46
+ /* Style controls links in left nav */
47
+ div.leftnavXmlbc ul {
48
+ list-style-type:square;
49
+ line-height:14px;
50
+ margin: -4px 0px 0px 1.5em;
51
+ }
52
+ </style>
53
+ <!--[if IE]>
54
+ <style type="text/css">
55
+ @import url("http://www.irs.gov/irs/cda/common/styleSheets/styles-ie-1024.css");
56
+ @import url("http://www.irs.gov/irs/cda/common/styleSheets/navigation-ie-1024.css");
57
+
58
+
59
+ /* Div to hold page left nav */
60
+ div.leftnavXmlbc {
61
+ height:100%;
62
+ padding:0 0 0px 6px;
63
+ margin:12px 0px 0px 0px;
64
+ }
65
+
66
+ /* Style controls links in left nav */
67
+ div.leftnavXmlbc li {
68
+ margin-left:0em;
69
+ }
70
+
71
+ /* Style controls links in left nav */
72
+ div.leftnavXmlbc ul {
73
+ margin: -12px 0px 0px 1.5em;
74
+ }
75
+
76
+ div.contentPane {
77
+ width:793px;
78
+ }
79
+
80
+ /* Style to wrap text */
81
+ div.orderedlist {
82
+ word-wrap:break-word;
83
+ }
84
+ </style>
85
+ <![endif]-->
86
+ <meta HTTP-EQUIV="Content-Language" CONTENT="en_us">
87
+ <meta HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=utf-8">
88
+ <meta NAME="Keywords" CONTENT="Internal Revenue Bulletin,Internal Revenue Bulletin">
89
+ <meta NAME="Wct" CONTENT="Internal Revenue Bulletin">
90
+ <meta NAME="releaseinfo" content=""><script language="JavaScript" type="text/JavaScript">
91
+
92
+ function setDivHeight() {
93
+ if ((navigator.appName).indexOf("Microsoft")) {
94
+ var footer = document.getElementById("footerDiv");
95
+ var footerHeightOffset = footer.offsetTop;
96
+ var leftnav = document.getElementById("leftNavDiv");
97
+ leftnav.style.height = footerHeightOffset-90;
98
+ }
99
+ }
100
+
101
+ </script><script language="javascript" type="text/javascript">
102
+ <!--
103
+
104
+ function hyper(target) {
105
+ window.open(target,'640x480','toolbar=yes,status=yes,scrollbars=yes,location=yes,menubar=yes,directories=yes,resizable=yes');
106
+ }
107
+ --></script></head>
108
+ <body class="mainbody" onload="setDivHeight()"><script src="http://www.irs.gov/js/irs_reporting_cookie.js" type="text/javascript"></script><noscript><img border="0" name="DCSIMG" width="1" height="1" src="http://sdc.qai.irs.gov/njs.gif?dcsref=noScript" alt=" "></noscript>
109
+ <div id="main">
110
+ <!--stopindex-->
111
+
112
+
113
+ <div class="headerBar">
114
+
115
+
116
+ <a href="http://www.irs.gov/"><img id="logo" src="http://www.irs.gov/irs/cda/common/images/irslogo.gif" title="Internal Revenue Service United States Department of the Treasury" alt="Internal Revenue Service United States Department of the Treasury"/></a>
117
+
118
+
119
+ <a href="http://www.irs.gov/accessibility/index.html"><img src="http://www.irs.gov/irs/cda/common/images/blank.gif" title="Accessibility" alt="Accessibility" width="0" height="0" border="0" /></a>
120
+
121
+
122
+ <a href="#skiptotopnav"><img src="http://www.irs.gov/irs/cda/common/images/blank.gif" title="Skip to Top Navigation" alt="Skip to Top Navigation" width="0" height="0" border="0" /></a>
123
+
124
+
125
+ <a href="#skiptocontent"><img src="http://www.irs.gov/irs/cda/common/images/blank.gif" title="Skip to Main Content" alt="Skip to Main Content" width="0" height="0" border="0" /></a>
126
+
127
+
128
+ <a href="/index.html">Home</a>&nbsp;&nbsp;|&nbsp;
129
+
130
+
131
+ <a href="/help/article/0,,id=187124,00.html">Change Text Size</a>&nbsp;&nbsp;|&nbsp;
132
+
133
+
134
+ <a href="/contact/index.html">Contact IRS</a>&nbsp;&nbsp;|&nbsp;
135
+
136
+
137
+ <a href="http://www.irs.gov/irs/index.html">About IRS</a>&nbsp;&nbsp;|&nbsp;
138
+
139
+
140
+ <a href="http://www.irs.gov/sitemap/index.html">Site Map</a>&nbsp;&nbsp;|&nbsp;
141
+
142
+
143
+ <a href="http://www.irs.gov/espanol/index.html">Espa&#241;ol</a>&nbsp;&nbsp;|&nbsp;
144
+
145
+
146
+ <a href="http://www.irs.gov/help/index.html">Help</a>&nbsp;&nbsp;
147
+
148
+
149
+
150
+
151
+
152
+ <div id="mainsearch">
153
+
154
+
155
+
156
+
157
+
158
+ <form name="seek1" method="get" accept-charset="utf-8" action="http://search.irs.gov/web/query.html">
159
+
160
+
161
+ <script type="text/javascript" language="JavaScript"></script>
162
+
163
+
164
+ <input type="hidden" name="col" id="allirs_col" value="allirs" />
165
+
166
+
167
+ <input type="hidden" name="charset" value="utf-8" />
168
+
169
+
170
+ <input type="hidden" name="qp" value="" />
171
+
172
+
173
+ <input type="hidden" name="qs" value='-Wct:"Internal Revenue Manual"' />
174
+
175
+
176
+ <input type="hidden" name="qc" value="" />
177
+
178
+
179
+ <input type="hidden" name="qm" value="0" />
180
+
181
+
182
+ <input type="hidden" name="rf" value="0" />
183
+
184
+
185
+ <input type="hidden" name="oq" value="" />
186
+
187
+
188
+
189
+ <img class="magnifying_glass" alt="magnifying glass" src="http://www.irs.gov/irs/cda/common/images/mag_glass.gif"/>
190
+
191
+ <input type="text" class="qt" name="qt" id="sbSearch" maxlength="255"
192
+ alt="Keyword/Search Terms" onfocus="this.value='';" value=" "/>
193
+
194
+ <input class="search" name="search" alt="Search" title="Search" type="image"
195
+ src="http://www.irs.gov/irs/cda/common/images/search_button.gif">
196
+
197
+ <br />
198
+ <div align=right >
199
+
200
+ <a class="slinks" style="font-size: 11px;"
201
+ href="http://search.irs.gov/web/advanced-search.htm">Advanced Search</a>
202
+ &nbsp;
203
+
204
+ <a class="slinks" style="font-size: 11px; margin-right: 45px; "
205
+ href="http://www.irs.gov/help/search_help.html">Search Tips</a>
206
+ </div>
207
+
208
+ </form>
209
+
210
+
211
+ </div>
212
+
213
+
214
+ </div>
215
+
216
+
217
+ <div class="navigation">
218
+
219
+
220
+ <a name="skiptotopnav"></a>
221
+
222
+
223
+ <ul id="menu">
224
+
225
+
226
+ <li class="menuitem" id="individuals_b"><a href="http://www.irs.gov/individuals/index.html" title="Information for Individuals, Employees, Farmers, International Taxpayers, Military, Parents, Self-Employed, Seniors &amp; Retirees and Students"><img src="http://www.irs.gov/irs/cda/common/images/nav/individuals-1024_a.gif" alt="Individuals"/></a></li>
227
+
228
+
229
+ <li class="menuitem" id="businesses_b"><a href="http://www.irs.gov/businesses/index.html" title="Information for Businesses, Corporations, International Businesses, Partnerships and Small Business/Self-Employed"><img src="http://www.irs.gov/irs/cda/common/images/nav/businesses-1024_a.gif" alt="Businesses"/></a></li>
230
+
231
+
232
+ <li class="menuitem" id="charities_b"><a href="http://www.irs.gov/charities/index.html" title="Information for Charities &amp; Non-Profits, Charitable Orgs, Churches and Religious Orgs, Contributors, Other Non-Profits, Political Orgs and Private Foundations"><img src="http://www.irs.gov/irs/cda/common/images/nav/charities-1024_a.gif" alt="Charities &amp; Non-Profits"/></a></li>
233
+
234
+
235
+ <li class="menuitem" id="govt_b"><a href="http://www.irs.gov/govt/index.html" title="Information for Government Entities, Federal, State, &amp; Local Gov&apos;ts, Governmental Liaisons and Indian Tribal Govt&apos;s"><img src="http://www.irs.gov/irs/cda/common/images/nav/govt-1024_a.gif" alt="Government Entities"/></a></li>
236
+
237
+
238
+ <li class="menuitem" id="taxpros_b"><a href="http://www.irs.gov/taxpros/index.html" title="Information for Tax Professionals, e-file Providers, Enrolled Actuaries and Enrolled Agents"><img src="http://www.irs.gov/irs/cda/common/images/nav/taxpros-1024_a.gif" alt="Tax Professionals"/></a></li>
239
+
240
+
241
+ <li class="menuitem" id="retirement_b"><a href="http://www.irs.gov/retirement/index.html" title="Information for Retirement Plans Community, Benefits Practitioner, Plan Participant/Employee and Plan Sponsor/Employer"><img src="http://www.irs.gov/irs/cda/common/images/nav/retirement-1024_a.gif" alt="Retirement Plans Community"/></a></li>
242
+
243
+
244
+ <li class="menuitem" id="taxexemptbond_b"><a href="http://www.irs.gov/taxexemptbond/index.html" title="Information for Tax Exempt Bond Community, Bond Professionals, Bondholders, Conduit Borrowers and Issuers"><img src="http://www.irs.gov/irs/cda/common/images/nav/taxexemptbond-1024_a.gif" alt="Tax Exempt Bond Community"/></a></li>
245
+
246
+
247
+ </ul></div>
248
+
249
+
250
+ <!--startindex-->
251
+
252
+
253
+ <div class="content">
254
+ <div class="content">
255
+ <div class="leftnavxmlbc" id="leftNavDiv" style="float:left;">
256
+ <!--stopindex-->
257
+ <br />
258
+ <p class="leftnavtopics">IRS Resources</p>
259
+ <ul type="square">
260
+ <li><a href="http://www.irs.gov/compliance/index.html">Compliance &amp; Enforcement</a></li>
261
+ <li><a href="http://www.irs.gov/localcontacts/index.html">Contact My Local Office</a></li>
262
+ <li><a href="http://www.irs.gov/efile/index.html">e-file</a></li>
263
+ <li><a href="http://www.irs.gov/formspubs/index.html">Forms and Publications</a></li>
264
+ <li><a href="http://www.irs.gov/faqs/index.html">Frequently Asked Questions</a></li>
265
+ <li><a href="http://www.irs.gov/newsroom/index.html">Newsroom</a></li>
266
+ <li><a href="http://www.irs.gov/advocate/index.html">Taxpayer Advocate Service</a></li>
267
+ <li><a href="http://www.irs.gov/file/index.html">Where To File</a></li>
268
+ </ul>
269
+ <!--startindex-->
270
+ </div>
271
+
272
+ <div class="contentPane"><a name="skiptocontent"></a><table width="100%">
273
+ <tr>
274
+ <td>
275
+ <h3>Internal Revenue Bulletin:&nbsp;
276
+ 2004-31&nbsp;
277
+
278
+ </h3>
279
+ </td>
280
+ </tr>
281
+ <tr>
282
+ <td>
283
+ <h3>August 2, 2004&nbsp;
284
+
285
+ </h3>
286
+ </td>
287
+ </tr>
288
+ </table>
289
+ <div class="article" lang="en">
290
+ <div class="titlepage">
291
+ <div>
292
+ <div>
293
+ <h3 class="title"><a name="RP-2004-43"></a>Rev. Proc. 2004-43
294
+ </h3>
295
+ </div>
296
+ <div>
297
+ <h3 class="subtitle"><i><span class="bold"><b>Merchant Category Codes to Determine Reportable
298
+ Payment Card Transactions</b></span></i></h3>
299
+ </div>
300
+ </div>
301
+ <div></div>
302
+ <hr>
303
+ </div>
304
+ <div class="toc">
305
+ <p><b>Table of Contents</b></p>
306
+ <ul>
307
+ <li><a href="ar17.html#d0e1576">SECTION 1. PURPOSE</a></li>
308
+ <li><a href="ar17.html#d0e1583">SECTION 2. BACKGROUND</a></li>
309
+ <li><a href="ar17.html#d0e1602">SECTION 3. SCOPE. </a></li>
310
+ <li><a href="ar17.html#d0e1607">SECTION 4. DEFINITIONS</a></li>
311
+ <li><a href="ar17.html#d0e1647">SECTION 5. APPLICATION</a></li>
312
+ <li><a href="ar17.html#d0e3683">SECTION 6.EFFECTIVE DATE</a></li>
313
+ <li><a href="ar17.html#d0e3688">SECTION 7. DRAFTING INFORMATION</a></li>
314
+ </ul>
315
+ </div>
316
+ <div class="sect1" lang="en">
317
+ <div class="titlepage">
318
+ <div>
319
+ <div>
320
+ <h3 class="title"><a name="d0e1576"></a>SECTION 1. PURPOSE
321
+ </h3>
322
+ </div>
323
+ </div>
324
+ <div></div>
325
+ </div>
326
+ <p>This revenue procedure provides an optional procedure that payors may
327
+ use in determining whether payment card transactions are reportable under
328
+ section 6041 or section 6041A of the Internal Revenue Code. In addition,
329
+ payors, or their authorized agents, may use this optional procedure in determining
330
+ whether payment card transactions are reportable payments for purposes of
331
+ the Internal Revenue Service TIN Matching Program under section 3406.
332
+ </p>
333
+ <p>In general, this revenue procedure classifies businesses by Merchant
334
+ Category Codes (MCCs) according to whether they predominantly furnish services
335
+ (for which payments are reportable) or predominantly provide goods (for which
336
+ payments are not reportable). A payment card organization may assign MCCs,
337
+ or equivalent Industry Codes, to merchant/payees that accept its payment cards
338
+ and notify cardholder/payors that use its payment card of the MCC or equivalent
339
+ Industry Code assigned to a merchant/payee. A cardholder/payor may then rely
340
+ on the MCC or equivalent Industry Code assigned to a merchant/payee in determining
341
+ whether a payment card transaction with that merchant/payee is subject to
342
+ reporting under section 6041 or section 6041A.
343
+ </p>
344
+ </div>
345
+ <div class="sect1" lang="en">
346
+ <div class="titlepage">
347
+ <div>
348
+ <div>
349
+ <h3 class="title"><a name="d0e1583"></a>SECTION 2. BACKGROUND
350
+ </h3>
351
+ </div>
352
+ </div>
353
+ <div></div>
354
+ </div>
355
+ <p>.01 <span class="emphasis"><em>Reporting requirements under sections 6041 and 6041A</em></span>.
356
+ If a person is engaged in a trade or business and, in the course of that
357
+ trade or business, pays any person $600 or more of rent, salaries, wages,
358
+ premiums, annuities, compensation, remunerations, emoluments, or other fixed
359
+ or determinable gains, profits, and income during a calendar year, section
360
+ 6041 generally requires the payor to file an information return with the Internal
361
+ Revenue Service (Service) and to furnish an information statement to the payee.
362
+ </p>
363
+ <p>Section 1.6041-3(c) of the Income Tax Regulations provides an exception
364
+ to reporting for payments for merchandise, telegrams, telephone, freight,
365
+ storage and similar charges. Section 1.6041-3(p)(1) provides an exception
366
+ to reporting for payments made to a corporation, unless the corporation is
367
+ engaged in providing medical and health care services or is engaged in the
368
+ billing and collecting of payments in respect to providing medical and health
369
+ care services. The same provision also provides that reporting is not required
370
+ for payments made to a hospital or extended care facility that is a tax-exempt
371
+ organization described in section 501(c)(3) or to a hospital or extended care
372
+ facility owned and operated by the United States, a State, the District of
373
+ Columbia, a possession of the United States, or a political subdivision, agency
374
+ or instrumentality of any of the foregoing.Section 1.6041-3(p)(2) provides
375
+ that reporting is not required for payments to an organization exempt from
376
+ taxation under section 501(a) or an individual retirement plan. Section 1.6041-3(p)(3)
377
+ provides that reporting is not required for payments made to the United States.
378
+ Section 1.6041-3(p)(4) provides that reporting is not required for payments
379
+ made to a State, the District of Columbia, a possession of the United States,
380
+ or any political subdivision of the foregoing.
381
+ </p>
382
+ <p>If a person is engaged in a trade or business and, in the course of
383
+ that trade or business, pays any person $600 or more for services during a
384
+ calendar year, section 6041A(a) generally requires the payor to file an information
385
+ return with the Service and to furnish an information statement to the service
386
+ provider. In general, the exceptions to reporting under section 6041 apply
387
+ to reporting under section 6041A. However, section 6041A(d)(3) provides that
388
+ reporting is generally required for payments made by a Federal executive agency
389
+ to a corporation.
390
+ </p>
391
+ <p>Revenue Ruling 81-232, 1981-2 C.B. 231, involved an insurance company
392
+ making payments to an automobile repair shop for the repair of an insured
393
+ automobile. The repair contract required payment of $300 for labor and $700
394
+ for parts. The ruling held that the entire payment was reportable under section
395
+ 6041 because the portion of the payment attributable to parts was merely incidental
396
+ to the obligation to repair the automobile. The ruling further held that
397
+ no part of the payment was excepted from the reporting requirements of section
398
+ 6041 as a payment of a bill for merchandise.
399
+ </p>
400
+ <p>.02 <span class="emphasis"><em>Payment card transactions</em></span>. A payment card
401
+ transaction is a transaction in which a cardholder/payor uses a payment card
402
+ (as defined in section 4.05 of this revenue procedure) to purchase goods or
403
+ services and a merchant agrees to accept the payment card as a means of obtaining
404
+ payment. A payment card organization (as defined in section 4.06 of this
405
+ revenue procedure) sets the standards and provides the mechanism for effecting
406
+ the payment.
407
+ </p>
408
+ </div>
409
+ <div class="sect1" lang="en">
410
+ <div class="titlepage">
411
+ <div>
412
+ <div>
413
+ <h3 class="title"><a name="d0e1602"></a>SECTION 3. SCOPE.
414
+ </h3>
415
+ </div>
416
+ </div>
417
+ <div></div>
418
+ </div>
419
+ <p>This revenue procedure applies to payment card organizations and their
420
+ members, affiliates, and licensees and to cardholder/payors that purchase
421
+ goods or services in payment card transactions. In addition, cardholder/payors,
422
+ or their authorized agents, will be allowed to rely on MCCs or equivalent
423
+ Industry Codes for purposes of TIN matching with respect to reportable payments
424
+ as defined in section 3406(b).Currently, the IRS TIN Matching Program is available
425
+ only for certain reportable payments as defined in section 3406(b), including
426
+ reportable payments under sections 6041 and 6041A.
427
+ </p>
428
+ </div>
429
+ <div class="sect1" lang="en">
430
+ <div class="titlepage">
431
+ <div>
432
+ <div>
433
+ <h3 class="title"><a name="d0e1607"></a>SECTION 4. DEFINITIONS
434
+ </h3>
435
+ </div>
436
+ </div>
437
+ <div></div>
438
+ </div>
439
+ <p>For purposes of this revenue procedure, the terms listed below are defined
440
+ and applied as follows:
441
+ </p>
442
+ <p>.01 <span class="emphasis"><em>Cardholder</em></span>. A cardholder (or cardholder/payor)
443
+ is the person that agrees to make the payment through the payment card organization.
444
+ Thus, in the case of a payment card issued to an employee of a person that
445
+ agrees to make payments through the payment card organization, the employer
446
+ rather than the employee is the cardholder.
447
+ </p>
448
+ <p>.02 <span class="emphasis"><em>Merchant</em></span>. A merchant (or merchant/payee)
449
+ is a payee that has agreed to accept the payment card issued by the payment
450
+ card organization as payment for goods and services.
451
+ </p>
452
+ <p>.03 <span class="emphasis"><em>Merchant Category Code</em></span>. A Merchant Category
453
+ Code (MCC) is a classification code that is assigned by a payment card organization
454
+ to a merchant/payee. The payment card organization assigns the merchant a
455
+ particular code based on the predominant business activity of the merchant.
456
+ </p>
457
+ <p>.04 <span class="emphasis"><em>Industry Code</em></span>. An Industry Code is the number
458
+ that corresponds to, and identifies, a merchant in the same business as a
459
+ merchant assigned a particular MCC.
460
+ </p>
461
+ <p>.05 <span class="emphasis"><em>Payment Card</em></span>. A payment card is a card (or
462
+ an account) issued by a payment card organization to a cardholder/payor, which
463
+ upon presentation to a merchant/payee, represents an agreement of the cardholder
464
+ to pay the merchant through the payment card organization.
465
+ </p>
466
+ <p>.06 <span class="emphasis"><em>Payment Card Organization</em></span>. A payment card
467
+ organization is an entity that sets the standards and provides the mechanism
468
+ for effectuating payment between a purchaser and a merchant in a payment card
469
+ transaction. A payment card organization generally provides the payment mechanism
470
+ by issuing payment cards, enrolling merchants as authorized acceptors of payment
471
+ cards for payment for goods or services, and ensuring the system conducts
472
+ the transactions in accordance with prescribed standards. In any case in
473
+ which a payment card organization acts through a member, affiliate, or licensee,
474
+ the action is treated for purposes of this revenue procedure (including this
475
+ definition) as an action by the payment card organization.
476
+ </p>
477
+ <p>.07 <span class="emphasis"><em>Payment Card Transaction</em></span>. A payment card
478
+ transaction is a transaction in which a cardholder/payor uses a payment card
479
+ (as defined in section 4.05 of this revenue procedure) to purchase goods or
480
+ services, and a merchant agrees to accept a payment card as a means of obtaining
481
+ payment.
482
+ </p>
483
+ </div>
484
+ <div class="sect1" lang="en">
485
+ <div class="titlepage">
486
+ <div>
487
+ <div>
488
+ <h3 class="title"><a name="d0e1647"></a>SECTION 5. APPLICATION
489
+ </h3>
490
+ </div>
491
+ </div>
492
+ <div></div>
493
+ </div>
494
+ <p>.01 <span class="emphasis"><em>Payment Card Organizations</em></span>. A payment card
495
+ organization may assign MCCs, or equivalent Industry Codes, to merchant/payees
496
+ and notify cardholder/payors of the MCCs or equivalent Industry Codes assigned
497
+ to merchant/payees. If the MCC or equivalent Industry Code assigned to a
498
+ merchant/payee is not listed in section 5.03 (an unlisted code) and the payment
499
+ card organization determines that merchants within the assigned code are similar
500
+ to merchants within an MCC or equivalent Industry Code that is listed (a listed
501
+ code), the payment card organization may notify cardholder/payors that they
502
+ may treat payments to the merchant in the same manner as payments to merchants
503
+ within the listed code. If the payment card organization determines that
504
+ merchants within the assigned code are not similar to merchants within any
505
+ listed code, it should notify cardholder/payors that the treatment of payments
506
+ to the merchant depends on whether, under the facts and circumstances, information
507
+ reporting is required with respect to the payments. The payment card organization
508
+ and its members, affiliates, and licensees must exercise due diligence in
509
+ verifying the type of business that a merchant conducts. In addition, the
510
+ payment card organization and its members, affiliates, and licensees must
511
+ exercise reasonable business judgment in assigning MCCs or equivalent Industry
512
+ Codes and in determining whether merchants within an unlisted code are similar
513
+ to merchants within a listed code.
514
+ </p>
515
+ <p>If the Service notifies the payment card organization that the MCC or
516
+ equivalent Industry Code assigned to a merchant/payee is incorrect, this revenue
517
+ procedure does not apply to payment card transactions with the merchant/payee
518
+ occurring more than 60 days after the date of the notification unless the
519
+ payment card organization has assigned the merchant/payee a new MCC or equivalent
520
+ Industry Code that is satisfactory to the Service and notified cardholder/payors
521
+ of the correction. If the payment card organization fails to assign the merchant/payee
522
+ a new MCC or equivalent Industry Code that is satisfactory to the Service
523
+ and notify cardholder/payors of the correction during the 60-day period following
524
+ the date of the notification that a merchant/payee MCC or equivalent Industry
525
+ Code is incorrect, the payment card organization must notify cardholder/payors
526
+ before the end of the period that they may no longer rely on the MCC or equivalent
527
+ Industry Code assigned to the merchant/payee. Similar procedures apply if
528
+ the payment card organization determines that merchants within the unlisted
529
+ code assigned to a merchant/payee are similar to merchants within a listed
530
+ code and the Service notifies the payment card organization that this determination
531
+ is incorrect.
532
+ </p>
533
+ <p>The Service may assist payment card organizations and their members,
534
+ affiliates, and licensees in determining whether the MCC or equivalent Industry
535
+ Code assigned to a merchant/payee is correct or whether merchants within an
536
+ unlisted code are similar to merchants within a listed code. The Service
537
+ will periodically update the table in section 5.03 and requests that payment
538
+ card organizations notify the Service of updates to the MCCs.
539
+ </p>
540
+ <p>02. <span class="emphasis"><em>Cardholder/payors</em></span>. A cardholder/payor may
541
+ rely on the MCC or equivalent Industry Code assigned to a merchant/payee in
542
+ determining whether a payment card transaction with that merchant/payee is
543
+ subject to information reporting under section 6041 or section 6041A. Thus,
544
+ if a merchant/payee is assigned an MCC and the table in section 5.03 indicates
545
+ that payments to merchants in that category are not reportable under section
546
+ 6041 or section 6041A, a cardholder/payor is not required to report payment
547
+ card transactions with the merchant/payee. Similarly, an indication in the
548
+ table that payments to a category of merchants are reportable under section
549
+ 6041 or section 6041A reflects a determination by the Service that those merchants
550
+ predominantly furnish services, and cardholder/payors may treat payment card
551
+ transactions with those merchants as payments for services. Similar procedures
552
+ apply if the merchant/payee is assigned an unlisted code and the payment card
553
+ organization notifies the cardholder/payor that it may treat payments to the
554
+ merchant in the same manner as payments to merchants within a listed code.
555
+ If the merchant/payee is assigned an unlisted code and the payment card organization
556
+ notifies the cardholder/payor that the treatment of payments to the merchant
557
+ depends on the facts and circumstances, the cardholder/payor must determine
558
+ based on the actual nature of the transaction whether information reporting
559
+ is required with respect to the payments.
560
+ </p>
561
+ <p>If a cardholder/payor determines that the MCC or equivalent Industry
562
+ Code assigned by the payment card organization does not reflect the actual
563
+ nature of the transaction, the cardholder/payor may determine whether information
564
+ reporting is required based on the actual nature of the transaction. For
565
+ example, transactions not qualifying for the merchandise exception to information
566
+ reporting under this revenue procedure may qualify for the exception under
567
+ the generally applicable rules of sections 6041 and 6041A if, in fact, only
568
+ merchandise is provided. In addition, other exceptions to information reporting
569
+ (such as the exception for payments to corporations) may apply.
570
+ </p>
571
+ <p>.03 <span class="emphasis"><em>Table</em></span>. The following table is used in applying
572
+ the optional procedure permitted under this revenue procedure.
573
+ </p>
574
+ <div class="informaltable">
575
+ <table border="0" style="border-collapse: collapse;border-top: 0.5pt solid ; border-bottom: 0.5pt solid ; border-left: 0.5pt solid ; border-right: 0.5pt solid ; ">
576
+ <colgroup></colgroup>
577
+ <thead valign="bottom">
578
+ <tr>
579
+ <th style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center" valign="top"><span class="bold"><b>MCC</b></span></th>
580
+ <th style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center" valign="top"><span class="bold"><b>Merchant Category</b></span></th>
581
+ <th style="border-bottom: 0.5pt solid ; " align="center" valign="middle"><span class="bold"><b>Reportable under 6041/6041A and
582
+ Authority for Exception</b></span></th>
583
+ </tr>
584
+ </thead>
585
+ <tbody valign="bottom">
586
+ <tr>
587
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">0742</td>
588
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Veterinary Services</td>
589
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
590
+ </tr>
591
+ <tr>
592
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">0763</td>
593
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Agricultural Cooperative</td>
594
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
595
+ </tr>
596
+ <tr>
597
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">0780</td>
598
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Landscaping Services</td>
599
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
600
+ </tr>
601
+ <tr>
602
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">1520</td>
603
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">General Contractors</td>
604
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
605
+ </tr>
606
+ <tr>
607
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">1711</td>
608
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Heating, Plumbing, A/C</td>
609
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
610
+ </tr>
611
+ <tr>
612
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">1731</td>
613
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Electrical Contractors</td>
614
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
615
+ </tr>
616
+ <tr>
617
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">1740</td>
618
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Masonry, Stonework, and Plaster</td>
619
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
620
+ </tr>
621
+ <tr>
622
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">1750</td>
623
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Carpentry Contractors</td>
624
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
625
+ </tr>
626
+ <tr>
627
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">1761</td>
628
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Roofing/Siding, Sheet Metal</td>
629
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
630
+ </tr>
631
+ <tr>
632
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">1771</td>
633
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Concrete Work Contractors</td>
634
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
635
+ </tr>
636
+ <tr>
637
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">1799</td>
638
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Special Trade Contractors</td>
639
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
640
+ </tr>
641
+ <tr>
642
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">2741</td>
643
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Publishing and Printing</td>
644
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
645
+ </tr>
646
+ <tr>
647
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">2791</td>
648
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Typesetting, Plate Making, and Related Services</td>
649
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
650
+ </tr>
651
+ <tr>
652
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">2842</td>
653
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Specialty Cleaning</td>
654
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
655
+ </tr>
656
+ <tr>
657
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">3000-3299</td>
658
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Airlines</td>
659
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
660
+ </tr>
661
+ <tr>
662
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">3351-3441</td>
663
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Car Rental</td>
664
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
665
+ </tr>
666
+ <tr>
667
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">3501-3790</td>
668
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Hotels/Motels/Inns/Resorts</td>
669
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
670
+ </tr>
671
+ <tr>
672
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4011</td>
673
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Railroads</td>
674
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
675
+ </tr>
676
+ <tr>
677
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4111</td>
678
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Commuter Transport, Ferries</td>
679
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
680
+ </tr>
681
+ <tr>
682
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4112</td>
683
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Passenger Railways</td>
684
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
685
+ </tr>
686
+ <tr>
687
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4119</td>
688
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Ambulance Services</td>
689
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
690
+ </tr>
691
+ <tr>
692
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4121</td>
693
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Taxicabs/Limousines</td>
694
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
695
+ </tr>
696
+ <tr>
697
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4131</td>
698
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Bus Lines</td>
699
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
700
+ </tr>
701
+ <tr>
702
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4214</td>
703
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Motor Freight Carriers and Trucking - Local and Long Distance, Moving
704
+ and Storage Companies, and Local Delivery Services
705
+ </td>
706
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
707
+ </tr>
708
+ <tr>
709
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4215</td>
710
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Courier Services </td>
711
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
712
+ </tr>
713
+ <tr>
714
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4225</td>
715
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Public Warehousing and Storage - Farm Products, Refrigerated Goods,
716
+ Household Goods, and Storage
717
+ </td>
718
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
719
+ </tr>
720
+ <tr>
721
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4411</td>
722
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Cruise Lines</td>
723
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
724
+ </tr>
725
+ <tr>
726
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4457</td>
727
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Boat Rentals and Leases</td>
728
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
729
+ </tr>
730
+ <tr>
731
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4468</td>
732
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Marinas, Service and Supplies</td>
733
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
734
+ </tr>
735
+ <tr>
736
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4511</td>
737
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Airlines, Air Carriers</td>
738
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
739
+ </tr>
740
+ <tr>
741
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4582</td>
742
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Airports, Flying Fields</td>
743
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
744
+ </tr>
745
+ <tr>
746
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4722</td>
747
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Travel Agencies, Tour Operators</td>
748
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
749
+ </tr>
750
+ <tr>
751
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4723</td>
752
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">TUI Travel - Germany</td>
753
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
754
+ </tr>
755
+ <tr>
756
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4784</td>
757
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Tolls/Bridge Fees</td>
758
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
759
+ </tr>
760
+ <tr>
761
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4789</td>
762
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Transportation Services (Not Elsewhere Classified)</td>
763
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
764
+ </tr>
765
+ <tr>
766
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4812</td>
767
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Telecommunication Equipment and Telephone Sales</td>
768
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
769
+ </tr>
770
+ <tr>
771
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4814</td>
772
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Telecommunication Services</td>
773
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
774
+ </tr>
775
+ <tr>
776
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4816</td>
777
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Computer Network Services</td>
778
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
779
+ </tr>
780
+ <tr>
781
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4821</td>
782
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Telegraph Services</td>
783
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
784
+ </tr>
785
+ <tr>
786
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4829</td>
787
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Wires, Money Orders</td>
788
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
789
+ </tr>
790
+ <tr>
791
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4899</td>
792
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Cable, Satellite, and Other Pay Television and Radio</td>
793
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
794
+ </tr>
795
+ <tr>
796
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">4900</td>
797
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Utilities </td>
798
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
799
+ </tr>
800
+ <tr>
801
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5013</td>
802
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Motor Vehicle Supplies and New Parts</td>
803
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
804
+ </tr>
805
+ <tr>
806
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5021</td>
807
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Office and Commercial Furniture</td>
808
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
809
+ </tr>
810
+ <tr>
811
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5039</td>
812
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Construction Materials (Not Elsewhere Classified)</td>
813
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
814
+ </tr>
815
+ <tr>
816
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5044</td>
817
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Photographic, Photocopy, Microfilm Equipment, and Supplies</td>
818
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
819
+ </tr>
820
+ <tr>
821
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5045</td>
822
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Computers, Peripherals, and Software</td>
823
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
824
+ </tr>
825
+ <tr>
826
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5046</td>
827
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Commercial Equipment (Not Elsewhere Classified)</td>
828
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
829
+ </tr>
830
+ <tr>
831
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5047</td>
832
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Medical, Dental, Ophthalmic, and Hospital Equipment and Supplies</td>
833
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
834
+ </tr>
835
+ <tr>
836
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5051</td>
837
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Metal Service Centers</td>
838
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
839
+ </tr>
840
+ <tr>
841
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5065</td>
842
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Electrical Parts and Equipment</td>
843
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
844
+ </tr>
845
+ <tr>
846
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5072</td>
847
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Hardware, Equipment, and Supplies</td>
848
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
849
+ </tr>
850
+ <tr>
851
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5074</td>
852
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Plumbing, Heating Equipment, and Supplies</td>
853
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
854
+ </tr>
855
+ <tr>
856
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5085</td>
857
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Industrial Supplies (Not Elsewhere Classified)</td>
858
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
859
+ </tr>
860
+ <tr>
861
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5094</td>
862
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Precious Stones and Metals, Watches and Jewelry</td>
863
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
864
+ </tr>
865
+ <tr>
866
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5099</td>
867
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Durable Goods (Not Elsewhere Classified)</td>
868
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
869
+ </tr>
870
+ <tr>
871
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5111</td>
872
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Stationary, Office Supplies, Printing and Writing Paper</td>
873
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
874
+ </tr>
875
+ <tr>
876
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5122</td>
877
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Drugs, Drug Proprietaries, and Druggist Sundries</td>
878
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
879
+ </tr>
880
+ <tr>
881
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5131</td>
882
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Piece Goods, Notions, and Other Dry Goods</td>
883
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
884
+ </tr>
885
+ <tr>
886
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5137</td>
887
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Uniforms, Commercial Clothing</td>
888
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
889
+ </tr>
890
+ <tr>
891
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5139</td>
892
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Commercial Footwear</td>
893
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
894
+ </tr>
895
+ <tr>
896
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5169</td>
897
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Chemicals and Allied Products (Not Elsewhere Classified)</td>
898
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
899
+ </tr>
900
+ <tr>
901
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5172</td>
902
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Petroleum and Petroleum Products</td>
903
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
904
+ </tr>
905
+ <tr>
906
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5192</td>
907
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Books, Periodicals, and Newspapers</td>
908
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
909
+ </tr>
910
+ <tr>
911
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5193</td>
912
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Florists Supplies, Nursery Stock, and Flowers</td>
913
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
914
+ </tr>
915
+ <tr>
916
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5198</td>
917
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Paints, Varnishes, and Supplies</td>
918
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
919
+ </tr>
920
+ <tr>
921
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5199</td>
922
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Nondurable Goods (Not Elsewhere Classified)</td>
923
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
924
+ </tr>
925
+ <tr>
926
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5200</td>
927
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Home Supply Warehouse Stores</td>
928
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
929
+ </tr>
930
+ <tr>
931
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5211</td>
932
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Lumber, Building Materials Stores</td>
933
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
934
+ </tr>
935
+ <tr>
936
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5231</td>
937
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Glass, Paint, and Wallpaper Stores</td>
938
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
939
+ </tr>
940
+ <tr>
941
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5251</td>
942
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Hardware Stores</td>
943
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
944
+ </tr>
945
+ <tr>
946
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5261</td>
947
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Nurseries, Lawn and Garden Supply Stores</td>
948
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
949
+ </tr>
950
+ <tr>
951
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5271</td>
952
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Mobile Home Dealers</td>
953
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
954
+ </tr>
955
+ <tr>
956
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5300</td>
957
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Wholesale Clubs</td>
958
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
959
+ </tr>
960
+ <tr>
961
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5309</td>
962
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Duty Free Stores</td>
963
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
964
+ </tr>
965
+ <tr>
966
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5310</td>
967
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Discount Stores</td>
968
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
969
+ </tr>
970
+ <tr>
971
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5311</td>
972
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Department Stores</td>
973
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
974
+ </tr>
975
+ <tr>
976
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5331</td>
977
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Variety Stores</td>
978
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
979
+ </tr>
980
+ <tr>
981
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5399</td>
982
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous General Merchandise</td>
983
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
984
+ </tr>
985
+ <tr>
986
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5411</td>
987
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Grocery Stores, Supermarkets</td>
988
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
989
+ </tr>
990
+ <tr>
991
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5422</td>
992
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Freezer and Locker Meat Provisioners</td>
993
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
994
+ </tr>
995
+ <tr>
996
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5441</td>
997
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Candy, Nut, and Confectionery Stores</td>
998
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
999
+ </tr>
1000
+ <tr>
1001
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5451</td>
1002
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Dairy Products Stores</td>
1003
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1004
+ </tr>
1005
+ <tr>
1006
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5462</td>
1007
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Bakeries</td>
1008
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1009
+ </tr>
1010
+ <tr>
1011
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5499</td>
1012
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Food Stores - Convenience Stores and Specialty Markets</td>
1013
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1014
+ </tr>
1015
+ <tr>
1016
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5511</td>
1017
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Car and Truck Dealers (New &amp; Used) Sales, Service, Repairs Parts
1018
+ and Leasing
1019
+ </td>
1020
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1021
+ </tr>
1022
+ <tr>
1023
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5521</td>
1024
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Car and Truck Dealers (Used Only) Sales, Service, Repairs Parts and
1025
+ Leasing
1026
+ </td>
1027
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1028
+ </tr>
1029
+ <tr>
1030
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5531</td>
1031
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Auto and Home Supply Stores</td>
1032
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1033
+ </tr>
1034
+ <tr>
1035
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5532</td>
1036
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Automotive Tire Stores</td>
1037
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1038
+ </tr>
1039
+ <tr>
1040
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5533</td>
1041
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Automotive Parts and Accessories Stores</td>
1042
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1043
+ </tr>
1044
+ <tr>
1045
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5541</td>
1046
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Service Stations </td>
1047
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1048
+ </tr>
1049
+ <tr>
1050
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5542</td>
1051
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Automated Fuel Dispensers</td>
1052
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1053
+ </tr>
1054
+ <tr>
1055
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5551</td>
1056
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Boat Dealers</td>
1057
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1058
+ </tr>
1059
+ <tr>
1060
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5561</td>
1061
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Motorcycle Shops, Dealers</td>
1062
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1063
+ </tr>
1064
+ <tr>
1065
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5571</td>
1066
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Motorcycle Shops and Dealers</td>
1067
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1068
+ </tr>
1069
+ <tr>
1070
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5592</td>
1071
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Motor Homes Dealers</td>
1072
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1073
+ </tr>
1074
+ <tr>
1075
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5598</td>
1076
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Snowmobile Dealers</td>
1077
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1078
+ </tr>
1079
+ <tr>
1080
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5599</td>
1081
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Auto Dealers </td>
1082
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1083
+ </tr>
1084
+ <tr>
1085
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5611</td>
1086
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Men&#8217;s and Boy&#8217;s Clothing and Accessories Stores</td>
1087
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1088
+ </tr>
1089
+ <tr>
1090
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5621</td>
1091
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Women&#8217;s Ready-To-Wear Stores</td>
1092
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1093
+ </tr>
1094
+ <tr>
1095
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5631</td>
1096
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Women&#8217;s Accessory and Specialty Shops</td>
1097
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1098
+ </tr>
1099
+ <tr>
1100
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5641</td>
1101
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Children&#8217;s and Infant&#8217;s Wear Stores</td>
1102
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1103
+ </tr>
1104
+ <tr>
1105
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5651</td>
1106
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Family Clothing Stores</td>
1107
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1108
+ </tr>
1109
+ <tr>
1110
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5655</td>
1111
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Sports and Riding Apparel Stores</td>
1112
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1113
+ </tr>
1114
+ <tr>
1115
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5661</td>
1116
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Shoe Stores</td>
1117
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1118
+ </tr>
1119
+ <tr>
1120
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5681</td>
1121
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Furriers and Fur Shops</td>
1122
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1123
+ </tr>
1124
+ <tr>
1125
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5691</td>
1126
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Men&#8217;s, Women&#8217;s Clothing Stores</td>
1127
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1128
+ </tr>
1129
+ <tr>
1130
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5697</td>
1131
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Tailors, Alterations</td>
1132
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1133
+ </tr>
1134
+ <tr>
1135
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5698</td>
1136
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Wig and Toupee Stores</td>
1137
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1138
+ </tr>
1139
+ <tr>
1140
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5699</td>
1141
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Apparel and Accessory Shops</td>
1142
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1143
+ </tr>
1144
+ <tr>
1145
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5712</td>
1146
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Furniture, Home Furnishings, and Equipment Stores, Except Appliances</td>
1147
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1148
+ </tr>
1149
+ <tr>
1150
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5713</td>
1151
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Floor Covering Stores</td>
1152
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1153
+ </tr>
1154
+ <tr>
1155
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5714</td>
1156
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Drapery, Window Covering, and Upholstery Stores</td>
1157
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1158
+ </tr>
1159
+ <tr>
1160
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5718</td>
1161
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Fireplace, Fireplace Screens, and Accessories Stores</td>
1162
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1163
+ </tr>
1164
+ <tr>
1165
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5719</td>
1166
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Home Furnishing Specialty Stores</td>
1167
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1168
+ </tr>
1169
+ <tr>
1170
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5722</td>
1171
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Household Appliance Stores</td>
1172
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1173
+ </tr>
1174
+ <tr>
1175
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5732</td>
1176
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Electronics Stores</td>
1177
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1178
+ </tr>
1179
+ <tr>
1180
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5733</td>
1181
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Music Stores-Musical Instruments, Pianos, and Sheet Music</td>
1182
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1183
+ </tr>
1184
+ <tr>
1185
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5734</td>
1186
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Computer Software Stores</td>
1187
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1188
+ </tr>
1189
+ <tr>
1190
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5735</td>
1191
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Record Stores</td>
1192
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1193
+ </tr>
1194
+ <tr>
1195
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5811</td>
1196
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Caterers</td>
1197
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1198
+ </tr>
1199
+ <tr>
1200
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5812</td>
1201
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Eating Places, Restaurants</td>
1202
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1203
+ </tr>
1204
+ <tr>
1205
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5813</td>
1206
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Drinking Places</td>
1207
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1208
+ </tr>
1209
+ <tr>
1210
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5814</td>
1211
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Fast Food Restaurants</td>
1212
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1213
+ </tr>
1214
+ <tr>
1215
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5912</td>
1216
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Drug Stores and Pharmacies</td>
1217
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1218
+ </tr>
1219
+ <tr>
1220
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5921</td>
1221
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Package Stores-Beer, Wine, and Liquor</td>
1222
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1223
+ </tr>
1224
+ <tr>
1225
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5931</td>
1226
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Used Merchandise and Secondhand Stores</td>
1227
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1228
+ </tr>
1229
+ <tr>
1230
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5932</td>
1231
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Antique Shops</td>
1232
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1233
+ </tr>
1234
+ <tr>
1235
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5933</td>
1236
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Pawn Shops</td>
1237
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1238
+ </tr>
1239
+ <tr>
1240
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5935</td>
1241
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Wrecking and Salvage Yards</td>
1242
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1243
+ </tr>
1244
+ <tr>
1245
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5937</td>
1246
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Antique Reproductions</td>
1247
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1248
+ </tr>
1249
+ <tr>
1250
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5940</td>
1251
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Bicycle Shops</td>
1252
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1253
+ </tr>
1254
+ <tr>
1255
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5941</td>
1256
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Sporting Goods Stores</td>
1257
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1258
+ </tr>
1259
+ <tr>
1260
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5942</td>
1261
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Book Stores</td>
1262
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1263
+ </tr>
1264
+ <tr>
1265
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5943</td>
1266
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Stationery Stores, Office, and School Supply Stores</td>
1267
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1268
+ </tr>
1269
+ <tr>
1270
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5944</td>
1271
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Jewelry Stores, Watches, Clocks, and Silverware Stores</td>
1272
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1273
+ </tr>
1274
+ <tr>
1275
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5945</td>
1276
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Hobby, Toy, and Game Shops</td>
1277
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1278
+ </tr>
1279
+ <tr>
1280
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5946</td>
1281
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Camera and Photographic Supply Stores</td>
1282
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1283
+ </tr>
1284
+ <tr>
1285
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5947</td>
1286
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Gift, Card, Novelty, and Souvenir Shops</td>
1287
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1288
+ </tr>
1289
+ <tr>
1290
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5948</td>
1291
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Luggage and Leather Goods Stores</td>
1292
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1293
+ </tr>
1294
+ <tr>
1295
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5949</td>
1296
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Sewing, Needlework, Fabric, and Piece Goods Stores</td>
1297
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1298
+ </tr>
1299
+ <tr>
1300
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5950</td>
1301
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Glassware, Crystal Stores</td>
1302
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1303
+ </tr>
1304
+ <tr>
1305
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5960</td>
1306
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Direct Marketing - Insurance Services</td>
1307
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1308
+ </tr>
1309
+ <tr>
1310
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5962</td>
1311
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Direct Marketing - Travel</td>
1312
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1313
+ </tr>
1314
+ <tr>
1315
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5963</td>
1316
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Door-To-Door Sales</td>
1317
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1318
+ </tr>
1319
+ <tr>
1320
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5964</td>
1321
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Direct Marketing - Catalog Merchant</td>
1322
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1323
+ </tr>
1324
+ <tr>
1325
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5965</td>
1326
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Direct Marketing - Combination Catalog and Retail Merchant</td>
1327
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1328
+ </tr>
1329
+ <tr>
1330
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5966</td>
1331
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Direct Marketing - Outbound Tele</td>
1332
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1333
+ </tr>
1334
+ <tr>
1335
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5967</td>
1336
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Direct Marketing - Inbound Tele</td>
1337
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1338
+ </tr>
1339
+ <tr>
1340
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5968</td>
1341
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Direct Marketing - Subscription</td>
1342
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1343
+ </tr>
1344
+ <tr>
1345
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5969</td>
1346
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Direct Marketing - Other </td>
1347
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1348
+ </tr>
1349
+ <tr>
1350
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5970</td>
1351
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Artist&#8217;s Supply and Craft Shops</td>
1352
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1353
+ </tr>
1354
+ <tr>
1355
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5971</td>
1356
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Art Dealers and Galleries</td>
1357
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1358
+ </tr>
1359
+ <tr>
1360
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5972</td>
1361
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Stamp and Coin Stores</td>
1362
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1363
+ </tr>
1364
+ <tr>
1365
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5973</td>
1366
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Religious Goods Stores</td>
1367
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1368
+ </tr>
1369
+ <tr>
1370
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5975</td>
1371
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Hearing Aids Sales and Supplies</td>
1372
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1373
+ </tr>
1374
+ <tr>
1375
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5976</td>
1376
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Orthopedic Goods - Prosthetic Devices</td>
1377
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1378
+ </tr>
1379
+ <tr>
1380
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5977</td>
1381
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Cosmetic Stores</td>
1382
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1383
+ </tr>
1384
+ <tr>
1385
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5978</td>
1386
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Typewriter Stores</td>
1387
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1388
+ </tr>
1389
+ <tr>
1390
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5983</td>
1391
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Fuel Dealers (Non Automotive)</td>
1392
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1393
+ </tr>
1394
+ <tr>
1395
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5992</td>
1396
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Florists</td>
1397
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1398
+ </tr>
1399
+ <tr>
1400
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5993</td>
1401
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Cigar Stores and Stands</td>
1402
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1403
+ </tr>
1404
+ <tr>
1405
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5994</td>
1406
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">News Dealers and Newsstands</td>
1407
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1408
+ </tr>
1409
+ <tr>
1410
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5995</td>
1411
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Pet Shops, Pet Food, and Supplies</td>
1412
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1413
+ </tr>
1414
+ <tr>
1415
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5996</td>
1416
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Swimming Pools Sales</td>
1417
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1418
+ </tr>
1419
+ <tr>
1420
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5997</td>
1421
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Electric Razor Stores</td>
1422
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1423
+ </tr>
1424
+ <tr>
1425
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5998</td>
1426
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Tent and Awning Shops</td>
1427
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1428
+ </tr>
1429
+ <tr>
1430
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">5999</td>
1431
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Specialty Retail</td>
1432
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1433
+ </tr>
1434
+ <tr>
1435
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">6010</td>
1436
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Manual Cash Disburse</td>
1437
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1438
+ </tr>
1439
+ <tr>
1440
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">6011</td>
1441
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Automated Cash Disburse</td>
1442
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1443
+ </tr>
1444
+ <tr>
1445
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">6012</td>
1446
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Financial Institutions</td>
1447
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1448
+ </tr>
1449
+ <tr>
1450
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">6051</td>
1451
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Non-FI, Money Orders</td>
1452
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1453
+ </tr>
1454
+ <tr>
1455
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">6211</td>
1456
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Security Brokers/Dealers</td>
1457
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1458
+ </tr>
1459
+ <tr>
1460
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">6300</td>
1461
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Insurance Underwriting, Premiums</td>
1462
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1463
+ </tr>
1464
+ <tr>
1465
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">6399</td>
1466
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Insurance - Default</td>
1467
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1468
+ </tr>
1469
+ <tr>
1470
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">6513</td>
1471
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Real Estate Agents and Managers - Rentals</td>
1472
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1473
+ </tr>
1474
+ <tr>
1475
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7011</td>
1476
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Hotels, Motels, and Resorts</td>
1477
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1478
+ </tr>
1479
+ <tr>
1480
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7012</td>
1481
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Timeshares</td>
1482
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1483
+ </tr>
1484
+ <tr>
1485
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7032</td>
1486
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Sporting/Recreation Camps</td>
1487
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1488
+ </tr>
1489
+ <tr>
1490
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7033</td>
1491
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Trailer Parks, Campgrounds</td>
1492
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1493
+ </tr>
1494
+ <tr>
1495
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7210</td>
1496
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Laundry, Cleaning Services</td>
1497
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1498
+ </tr>
1499
+ <tr>
1500
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7211</td>
1501
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Laundries </td>
1502
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1503
+ </tr>
1504
+ <tr>
1505
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7216</td>
1506
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Dry Cleaners</td>
1507
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1508
+ </tr>
1509
+ <tr>
1510
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7217</td>
1511
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Carpet/Upholstery Cleaning</td>
1512
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1513
+ </tr>
1514
+ <tr>
1515
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7221</td>
1516
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Photographic Studios</td>
1517
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1518
+ </tr>
1519
+ <tr>
1520
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7230</td>
1521
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Barber and Beauty Shops</td>
1522
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1523
+ </tr>
1524
+ <tr>
1525
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7251</td>
1526
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Shoe Repair/Hat Cleaning</td>
1527
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1528
+ </tr>
1529
+ <tr>
1530
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7261</td>
1531
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Funeral Services, Crematories</td>
1532
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1533
+ </tr>
1534
+ <tr>
1535
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7273</td>
1536
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Dating/Escort Services</td>
1537
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1538
+ </tr>
1539
+ <tr>
1540
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7276</td>
1541
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Tax Preparation Services</td>
1542
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1543
+ </tr>
1544
+ <tr>
1545
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7277</td>
1546
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Counseling Services</td>
1547
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1548
+ </tr>
1549
+ <tr>
1550
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7278</td>
1551
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Buying/Shopping Services</td>
1552
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1553
+ </tr>
1554
+ <tr>
1555
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7296</td>
1556
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Clothing Rental </td>
1557
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1558
+ </tr>
1559
+ <tr>
1560
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7297</td>
1561
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Massage Parlors</td>
1562
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1563
+ </tr>
1564
+ <tr>
1565
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7298</td>
1566
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Health and Beauty Spas</td>
1567
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1568
+ </tr>
1569
+ <tr>
1570
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7299</td>
1571
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous General Services</td>
1572
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1573
+ </tr>
1574
+ <tr>
1575
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7311</td>
1576
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Advertising Services</td>
1577
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1578
+ </tr>
1579
+ <tr>
1580
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7321</td>
1581
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Credit Reporting Agencies</td>
1582
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1583
+ </tr>
1584
+ <tr>
1585
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7333</td>
1586
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Commercial Photography, Art and Graphics</td>
1587
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1588
+ </tr>
1589
+ <tr>
1590
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7338</td>
1591
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Quick Copy, Repro, and Blueprint</td>
1592
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1593
+ </tr>
1594
+ <tr>
1595
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7339</td>
1596
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Secretarial Support Services</td>
1597
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1598
+ </tr>
1599
+ <tr>
1600
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7342</td>
1601
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Exterminating Services</td>
1602
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1603
+ </tr>
1604
+ <tr>
1605
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7349</td>
1606
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Cleaning and Maintenance</td>
1607
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1608
+ </tr>
1609
+ <tr>
1610
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7361</td>
1611
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Employment/Temp Agencies</td>
1612
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1613
+ </tr>
1614
+ <tr>
1615
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7372</td>
1616
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Computer Programming</td>
1617
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1618
+ </tr>
1619
+ <tr>
1620
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7375</td>
1621
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Information Retrieval Services</td>
1622
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1623
+ </tr>
1624
+ <tr>
1625
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7379</td>
1626
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Computer Repair</td>
1627
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1628
+ </tr>
1629
+ <tr>
1630
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7392</td>
1631
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Consulting, Public Relations</td>
1632
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1633
+ </tr>
1634
+ <tr>
1635
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7393</td>
1636
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Detective Agencies</td>
1637
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1638
+ </tr>
1639
+ <tr>
1640
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7394</td>
1641
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Equipment Rental </td>
1642
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1643
+ </tr>
1644
+ <tr>
1645
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7395</td>
1646
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Photo Developing</td>
1647
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1648
+ </tr>
1649
+ <tr>
1650
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7399</td>
1651
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Business Services </td>
1652
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1653
+ </tr>
1654
+ <tr>
1655
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7511</td>
1656
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Truck Stop</td>
1657
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1658
+ </tr>
1659
+ <tr>
1660
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7512</td>
1661
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Car Rental Agencies</td>
1662
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1663
+ </tr>
1664
+ <tr>
1665
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7513</td>
1666
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Truck/Utility Trailer Rentals</td>
1667
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1668
+ </tr>
1669
+ <tr>
1670
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7519</td>
1671
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Recreational Vehicle Rentals</td>
1672
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1673
+ </tr>
1674
+ <tr>
1675
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7523</td>
1676
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Parking Lots, Garages</td>
1677
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1678
+ </tr>
1679
+ <tr>
1680
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7531</td>
1681
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Auto Body Repair Shops</td>
1682
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1683
+ </tr>
1684
+ <tr>
1685
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7534</td>
1686
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Tire Retreading and Repair</td>
1687
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1688
+ </tr>
1689
+ <tr>
1690
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7535</td>
1691
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Auto Paint Shops</td>
1692
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1693
+ </tr>
1694
+ <tr>
1695
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7538</td>
1696
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Auto Service Shops</td>
1697
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1698
+ </tr>
1699
+ <tr>
1700
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7542</td>
1701
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Car Washes</td>
1702
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1703
+ </tr>
1704
+ <tr>
1705
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7549</td>
1706
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Towing Services</td>
1707
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1708
+ </tr>
1709
+ <tr>
1710
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7622</td>
1711
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Electronics Repair Shops</td>
1712
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1713
+ </tr>
1714
+ <tr>
1715
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7623</td>
1716
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">A/C, Refrigeration Repair</td>
1717
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1718
+ </tr>
1719
+ <tr>
1720
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7629</td>
1721
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Small Appliance Repair</td>
1722
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1723
+ </tr>
1724
+ <tr>
1725
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7631</td>
1726
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Watch/Jewelry Repair</td>
1727
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1728
+ </tr>
1729
+ <tr>
1730
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7641</td>
1731
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Furniture Repair, Refinishing</td>
1732
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1733
+ </tr>
1734
+ <tr>
1735
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7692</td>
1736
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Welding Repair</td>
1737
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1738
+ </tr>
1739
+ <tr>
1740
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7699</td>
1741
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Repair Shops</td>
1742
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1743
+ </tr>
1744
+ <tr>
1745
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7829</td>
1746
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Picture/Video Production</td>
1747
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1748
+ </tr>
1749
+ <tr>
1750
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7832</td>
1751
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Motion Picture Theaters</td>
1752
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1753
+ </tr>
1754
+ <tr>
1755
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7841</td>
1756
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Video Tape Rental Stores</td>
1757
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1758
+ </tr>
1759
+ <tr>
1760
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7911</td>
1761
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Dance Hall, Studios, Schools</td>
1762
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1763
+ </tr>
1764
+ <tr>
1765
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7922</td>
1766
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Theatrical Ticket Agencies</td>
1767
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1768
+ </tr>
1769
+ <tr>
1770
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7929</td>
1771
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Bands, Orchestras</td>
1772
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1773
+ </tr>
1774
+ <tr>
1775
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7932</td>
1776
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Billiard/Pool Establishments</td>
1777
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1778
+ </tr>
1779
+ <tr>
1780
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7933</td>
1781
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Bowling Alleys</td>
1782
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1783
+ </tr>
1784
+ <tr>
1785
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7941</td>
1786
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Sports Clubs/Fields</td>
1787
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1788
+ </tr>
1789
+ <tr>
1790
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7991</td>
1791
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Tourist Attractions and Exhibits</td>
1792
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1793
+ </tr>
1794
+ <tr>
1795
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7992</td>
1796
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Golf Courses - Public</td>
1797
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1798
+ </tr>
1799
+ <tr>
1800
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7993</td>
1801
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Video Amusement Game Supplies</td>
1802
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(c)</td>
1803
+ </tr>
1804
+ <tr>
1805
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7994</td>
1806
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Video Game Arcades</td>
1807
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1808
+ </tr>
1809
+ <tr>
1810
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7995</td>
1811
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Betting/Casino Gambling</td>
1812
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1813
+ </tr>
1814
+ <tr>
1815
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7996</td>
1816
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Amusement Parks/Carnivals</td>
1817
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1818
+ </tr>
1819
+ <tr>
1820
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7997</td>
1821
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Country Clubs</td>
1822
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1823
+ </tr>
1824
+ <tr>
1825
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7998</td>
1826
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Aquariums</td>
1827
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1828
+ </tr>
1829
+ <tr>
1830
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">7999</td>
1831
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Miscellaneous Recreation Services</td>
1832
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1833
+ </tr>
1834
+ <tr>
1835
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8011</td>
1836
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Doctors</td>
1837
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1838
+ </tr>
1839
+ <tr>
1840
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8021</td>
1841
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Dentists, Orthodontists</td>
1842
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1843
+ </tr>
1844
+ <tr>
1845
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8031</td>
1846
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Osteopaths</td>
1847
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1848
+ </tr>
1849
+ <tr>
1850
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8041</td>
1851
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Chiropractors</td>
1852
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1853
+ </tr>
1854
+ <tr>
1855
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8042</td>
1856
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Optometrists, Ophthalmologist</td>
1857
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1858
+ </tr>
1859
+ <tr>
1860
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8043</td>
1861
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Opticians, Eyeglasses</td>
1862
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1863
+ </tr>
1864
+ <tr>
1865
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8049</td>
1866
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Chiropodists, Podiatrists</td>
1867
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1868
+ </tr>
1869
+ <tr>
1870
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8050</td>
1871
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Nursing/Personal Care </td>
1872
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1873
+ </tr>
1874
+ <tr>
1875
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8062</td>
1876
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Hospitals</td>
1877
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1878
+ </tr>
1879
+ <tr>
1880
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8071</td>
1881
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Medical and Dental Labs</td>
1882
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1883
+ </tr>
1884
+ <tr>
1885
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8099</td>
1886
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Medical Services </td>
1887
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1888
+ </tr>
1889
+ <tr>
1890
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8111</td>
1891
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Legal Services, Attorneys</td>
1892
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1893
+ </tr>
1894
+ <tr>
1895
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8211</td>
1896
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Elementary, Secondary Schools</td>
1897
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(2)</td>
1898
+ </tr>
1899
+ <tr>
1900
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8220</td>
1901
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Colleges, Universities</td>
1902
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(2)</td>
1903
+ </tr>
1904
+ <tr>
1905
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8241</td>
1906
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Correspondence Schools</td>
1907
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(2)</td>
1908
+ </tr>
1909
+ <tr>
1910
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8244</td>
1911
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Business/Secretarial Schools</td>
1912
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(2)</td>
1913
+ </tr>
1914
+ <tr>
1915
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8249</td>
1916
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Vocational/Trade Schools</td>
1917
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(2)</td>
1918
+ </tr>
1919
+ <tr>
1920
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8299</td>
1921
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Educational Services </td>
1922
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1923
+ </tr>
1924
+ <tr>
1925
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8351</td>
1926
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Child Care Services</td>
1927
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1928
+ </tr>
1929
+ <tr>
1930
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8398</td>
1931
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Charitable and Social Service Organizations - Fundraising</td>
1932
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(2)</td>
1933
+ </tr>
1934
+ <tr>
1935
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8641</td>
1936
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Civic, Social, Fraternal Associations</td>
1937
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(2)</td>
1938
+ </tr>
1939
+ <tr>
1940
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8651</td>
1941
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Political Organizations</td>
1942
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1943
+ </tr>
1944
+ <tr>
1945
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8661</td>
1946
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Religious Organizations</td>
1947
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(2)</td>
1948
+ </tr>
1949
+ <tr>
1950
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8675</td>
1951
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Automobile Associations</td>
1952
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1953
+ </tr>
1954
+ <tr>
1955
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8699</td>
1956
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Membership Organizations</td>
1957
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1958
+ </tr>
1959
+ <tr>
1960
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8734</td>
1961
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Testing Laboratories</td>
1962
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1963
+ </tr>
1964
+ <tr>
1965
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8911</td>
1966
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Architectural/Surveying Services</td>
1967
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1968
+ </tr>
1969
+ <tr>
1970
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8931</td>
1971
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Accounting/Bookkeeping Services</td>
1972
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1973
+ </tr>
1974
+ <tr>
1975
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">8999</td>
1976
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Professional Services</td>
1977
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1978
+ </tr>
1979
+ <tr>
1980
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">9211</td>
1981
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Court Costs, Including Alimony and Child Support - Courts of Law</td>
1982
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(4)</td>
1983
+ </tr>
1984
+ <tr>
1985
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">9222</td>
1986
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Fines - Government Administrative Entities</td>
1987
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(4)</td>
1988
+ </tr>
1989
+ <tr>
1990
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">9223</td>
1991
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Bail and Bond Payments (payment to the surety for the bond, not the
1992
+ actual bond paid to the government agency)
1993
+ </td>
1994
+ <td style="border-bottom: 0.5pt solid ; " align="center">Yes</td>
1995
+ </tr>
1996
+ <tr>
1997
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">9311</td>
1998
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Tax Payments - Government Agencies</td>
1999
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(4)</td>
2000
+ </tr>
2001
+ <tr>
2002
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">9399</td>
2003
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Government Services (Not Elsewhere Classified)</td>
2004
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(4)</td>
2005
+ </tr>
2006
+ <tr>
2007
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">9402</td>
2008
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">Postal Services - Government Only</td>
2009
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(3)</td>
2010
+ </tr>
2011
+ <tr>
2012
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; " align="center">9405</td>
2013
+ <td style="border-right: 0.5pt solid ; border-bottom: 0.5pt solid ; ">U.S. Federal Government Agencies or Departments</td>
2014
+ <td style="border-bottom: 0.5pt solid ; " align="center">No1.6041-3(p)(3)</td>
2015
+ </tr>
2016
+ <tr>
2017
+ <td style="border-right: 0.5pt solid ; " align="center">9950</td>
2018
+ <td style="border-right: 0.5pt solid ; ">Intra-Company Purchases</td>
2019
+ <td style="" align="center">No1.6041-3(c)</td>
2020
+ </tr>
2021
+ </tbody>
2022
+ </table>
2023
+ </div>
2024
+ </div>
2025
+ <div class="sect1" lang="en">
2026
+ <div class="titlepage">
2027
+ <div>
2028
+ <div>
2029
+ <h3 class="title"><a name="d0e3683"></a>SECTION 6.EFFECTIVE DATE
2030
+ </h3>
2031
+ </div>
2032
+ </div>
2033
+ <div></div>
2034
+ </div>
2035
+ <p>This revenue procedure is effective July 14, 2004.</p>
2036
+ </div>
2037
+ <div class="sect1" lang="en">
2038
+ <div class="titlepage">
2039
+ <div>
2040
+ <div>
2041
+ <h3 class="title"><a name="d0e3688"></a>SECTION 7. DRAFTING INFORMATION
2042
+ </h3>
2043
+ </div>
2044
+ </div>
2045
+ <div></div>
2046
+ </div>
2047
+ <p>The principal author of this revenue procedure is Joseph P. Dewald of
2048
+ the Office of Associate Chief Counsel (Procedure and Administration). For
2049
+ further information regarding this revenue procedure, contact Mr. Dewald at
2050
+ (202) 622-4910 (not a toll-free call).
2051
+ </p>
2052
+ </div>
2053
+ </div>
2054
+ <div class="navfooter">
2055
+ <table style="width:530px" summary="Navigation footer">
2056
+ <tr>
2057
+ <td width="40%" align="left"><a accesskey="p" href="ar16.html">Prev</a>&nbsp;
2058
+ </td>
2059
+ <td width="20%" align="center"><a accesskey="u" href="pt04.html">Up</a></td>
2060
+ <td width="40%" align="right">&nbsp;<a accesskey="n" href="ar18.html">Next</a></td>
2061
+ </tr>
2062
+ <tr>
2063
+ <td width="40%" align="left" valign="top">&nbsp;</td>
2064
+ <td width="20%" align="center"><a accesskey="h" href="index.html">Home</a></td>
2065
+ <td width="40%" align="right" valign="top">&nbsp;</td>
2066
+ </tr>
2067
+ </table>
2068
+ </div><br><table style="width:522px" summary="More Link">
2069
+ <tr>
2070
+ <td width="30%" align="left" valign="top"></td>
2071
+ <td width="40%" align="center" valign="top"><a href="/irb/index.html">More Internal Revenue Bulletins</a></td>
2072
+ <td width="30%" align="right" valign="top"></td>
2073
+ </tr>
2074
+ </table>
2075
+ </div>
2076
+ <!--stopindex-->
2077
+ <div class="footer" id="footerDiv">
2078
+ <a href="http://www.irs.gov/accessibility/index.html">Accessibility</a>&#160;|&#160;
2079
+ <a href="http://www.irs.gov/foia/index.html">Freedom of Information Act</a>&#160;|&#160;
2080
+ <a href="http://www.irs.gov/help/content/0,,id=127967,00.html">Important Links</a>&#160;|&#160;
2081
+ <a href="http://www.irs.gov/privacy/index.html">IRS Privacy Policy</a>&#160;|&#160;
2082
+ <a href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.firstgov.gov" title="U.S. Government Homepage">USA.gov</a>&#160;|&#160;
2083
+ <a href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.treasury.gov/" title="U.S. Department of the Treasury">U.S. Treasury</a>
2084
+ <br/><br/>
2085
+ <!--startindex-->
2086
+ </div>
2087
+
2088
+
2089
+
2090
+ </div>
2091
+ </div>
2092
+ </body>
2093
+ </html>