CodeMerchant Wholesalers, NondurableGoods424100 Paper & Paper Products424210 Drugs & Druggists' Sundries424300 Apparel, Piece Goods, &Notions424400 Grocery & Related Products424500 Farm Product Raw Materials424600 Chemical & Allied Products424700 Petroleum & PetroleumProducts424800 Beer, Wine, & DistilledAlcoholic Beverages424910 Farm Supplies424920 Book, Periodical, &Newspapers424930 Flower, Nursery Stock, &Florists' Supplies424940 Tobacco & Tobacco Products424950 Paint, Varnish, & Supplies424990 Other MiscellaneousNondurable GoodsWholesale Electronic Markets andAgents and Brokers425110 Business to BusinessElectronic Markets425120 Wholesale Trade Agents &BrokersRetail TradeMotor Vehicle and Parts Dealers441110 New Car Dealers441120 Used Car Dealers441210 Recreational Vehicle Dealers441221 Motorcycle Dealers441222 Boat Dealers441229 All Other Motor VehicleDealers441300 Automotive Parts, Accessories,& Tire StoresFurniture and Home FurnishingsStores442110 Furniture Stores442210 Floor Covering Stores442291 Window Treatment Stores442299 All Other Home FurnishingsStoresElectronics and Appliance Stores443111 Household Appliance Stores443112 Radio, Television, & OtherElectronics Stores443120 Computer & Software Stores443130 Camera & PhotographicSupplies StoresBuilding Material and GardenEquipment and Supplies Dealers444110 Home Centers444120 Paint & Wallpaper Stores444130 Hardware Stores444190 Other Building MaterialDealers444200 Lawn & Garden Equipment &Supplies StoresFood and Beverage Stores445110 Supermarkets and OtherGrocery (except Convenience)Stores445120 Convenience Stores445210 Meat Markets445220 Fish & Seafood Markets445230 Fruit & Vegetable Markets445291 Baked Goods Stores445292 Confectionery & Nut Stores445299 All Other Specialty FoodStores445310 Beer, Wine, & Liquor StoresHealth and Personal Care Stores446110 Pharmacies & Drug Stores446120 Cosmetics, Beauty Supplies, &Perfume Stores446130 Optical Goods Stores446190 Other Health & Personal CareStoresGasoline Stations447100 Gasoline Stations (includingconvenience stores with gas)CodeClothing and Clothing AccessoriesStores448110 Men’s Clothing Stores448120 Women’s Clothing Stores448130 Children’s & Infants’ ClothingStores448140 Family Clothing Stores448150 Clothing Accessories Stores448190 Other Clothing Stores448210 Shoe Stores448310 Jewelry Stores448320 Luggage & Leather GoodsStoresSporting Goods, Hobby, Book, andMusic Stores451110 Sporting Goods Stores451120 Hobby, Toy, & Game Stores451130 Sewing, Needlework, & PieceGoods Stores451140 Musical Instrument & SuppliesStores451211 Book Stores451212 News Dealers & Newsstands451220 Prerecorded Tape, CompactDisc, & Record StoresGeneral Merchandise Stores452110 Department stores452900 Other General MerchandiseStoresMiscellaneous Store Retailers453110 Florists453210 Office Supplies & StationeryStores453220 Gift, Novelty, & SouvenirStores453310 Used Merchandise Stores453910 Pet & Pet Supplies Stores453920 Art Dealers453930 Manufactured (Mobile) HomeDealers453990 All Other Miscellaneous StoreRetailers (including tobacco,candle, & trophy shops)Nonstore Retailers454110 Electronic Shopping & Mail-Order Houses454210 Vending Machine Operators454311 Heating Oil Dealers454312 Liquefied Petroleum Gas(Bottled Gas) Dealers454319 Other Fuel Dealers454390 Other Direct Selling Establishments(including door-to-doorretailing, frozen food planproviders, party planmerchandisers, & coffee-breakservice providers)Transportation andWarehousingAir, Rail, and Water Transportation481000 Air Transportation482110 Rail Transportation483000 Water TransportationTruck Transportation484110 General Freight Trucking, Local484120 General Freight Trucking,Long-distance484200 Specialized Freight TruckingTransit and Ground PassengerTransportation485110 Urban Transit Systems485210 Interurban & Rural BusTransportation485310 Taxi Service485320 Limousine Service485410 School & Employee BusTransportation485510 Charter Bus Industry485990 Other Transit & GroundPassenger TransportationPipeline Transportation486000 Pipeline TransportationScenic & Sightseeing Transportation487000 Scenic & SightseeingTransportationCodeSupport Activities <strong>for</strong> Transportation488100 Support Activities <strong>for</strong> AirTransportation488210 Support Activities <strong>for</strong> RailTransportation488300 Support Activities <strong>for</strong> WaterTransportation488410 Motor Vehicle Towing488490 Other Support Activities <strong>for</strong>Road Transportation488510 Freight TransportationArrangement488990 Other Support Activities <strong>for</strong>TransportationCouriers and Messengers492110 Couriers492210 Local Messengers & LocalDeliveryWarehousing and Storage493100 Warehousing & Storage(except lessors ofminiwarehouses & selfstorageunits)In<strong>for</strong>mationPublishing Industries (except Internet)511110 Newspaper Publishers511120 Periodical Publishers511130 Book Publishers511140 Directory & Mailing ListPublishers511190 Other Publishers511210 Software PublishersMotion Picture and Sound RecordingIndustries512100 Motion Picture & VideoIndustries (except video rental)512200 Sound Recording IndustriesBroadcasting (except Internet)515100 Radio & TelevisionBroadcasting515210 Cable & Other SubscriptionProgrammingInternet Publishing and Broadcasting516110 Internet Publishing &BroadcastingTelecommunications517000 Telecommunications (includingpaging, cellular, satellite, cable& other program distribution,resellers, & othertelecommunications)Internet Service Providers, WebSearch Portals, and Data ProcessingServices518111 Internet Service Providers518112 Web Search Portals518210 Data Processing, Hosting, &Related ServicesOther In<strong>for</strong>mation Services519100 Other In<strong>for</strong>mation Services(including news syndicates &libraries)Finance and InsuranceDepository Credit Intermediation522110 Commercial Banking522120 Savings Institutions522130 Credit Unions522190 Other Depository CreditIntermediationNondepository Credit Intermediation522210 Credit Card Issuing522220 Sales Financing522291 Consumer Lending522292 Real Estate Credit (includingmortgage bankers &originators)522293 International Trade Financing522294 Secondary Market Financing522298 All Other Nondepository CreditIntermediationActivities Related to CreditIntermediation522300 Activities Related to CreditIntermediation (including loanbrokers, check clearing, &money transmitting)CodeSecurities, Commodity Contracts, andOther Financial Investments andRelated Activities523110 Investment Banking &Securities Dealing523120 Securities Brokerage523130 Commodity Contracts Dealing523140 Commodity ContractsBrokerage523210 Securities & CommodityExchanges523900 Other Financial InvestmentActivities (including portfoliomanagement & investmentadvice)Insurance Carriers and RelatedActivities524140 Direct Life, Health, & MedicalInsurance & ReinsuranceCarriers524150 Direct Insurance & Reinsurance(except Life, Health, &Medical) Carriers524210 Insurance Agencies &Brokerages524290 Other Insurance RelatedActivities (including third-partyadministration of insuranceand pension funds)Funds, Trusts, and Other FinancialVehicles525100 Insurance & Employee BenefitFunds525910 Open-End Investment Funds(<strong>Form</strong> 1120-RIC)525920 Trusts, Estates, & AgencyAccounts525930 Real Estate Investment Trusts(<strong>Form</strong> 1120-REIT)525990 Other Financial Vehicles(including closed-endinvestment funds)“Offices of Bank Holding Companies” and“Offices of Other Holding Companies” arelocated under Management ofCompanies (Holding Companies) onnext page.Real Estate and Rental andLeasingReal Estate531110 Lessors of ResidentialBuildings & Dwellings531114 Cooperative Housing531120 Lessors of NonresidentialBuildings (exceptMiniwarehouses)531130 Lessors of Miniwarehouses &Self-Storage Units531190 Lessors of Other Real EstateProperty531210 Offices of Real Estate Agents& Brokers531310 Real Estate Property Managers531320 Offices of Real EstateAppraisers531390 Other Activities Related toReal EstateRental and Leasing Services532100 Automotive Equipment Rental& Leasing532210 Consumer Electronics &Appliances Rental532220 <strong>Form</strong>al Wear & Costume Rental532230 Video Tape & Disc Rental532290 Other Consumer Goods Rental532310 General Rental Centers532400 Commercial & IndustrialMachinery & Equipment Rental& LeasingLessors of Nonfinancial IntangibleAssets (except copyrighted works)533110 Lessors of NonfinancialIntangible Assets (exceptcopyrighted works)Professional, Scientific, andTechnical ServicesLegal Services541110 Offices of Lawyers541190 Other Legal Services<strong>Form</strong> <strong>100W</strong> Booklet 2004 Page 17
CodeAccounting, Tax Preparation,Bookkeeping, and Payroll Services541211 Offices of Certified PublicAccountants541213 Tax Preparation Services541214 Payroll Services541219 Other Accounting ServicesArchitectural, Engineering, andRelated Services541310 Architectural Services541320 Landscape ArchitectureServices541330 Engineering Services541340 Drafting Services541350 Building Inspection Services541360 Geophysical Surveying &Mapping Services541370 Surveying & Mapping (exceptGeophysical) Services541380 Testing LaboratoriesSpecialized Design Services541400 Specialized Design Services(including interior, industrial,graphic, & fashion design)Computer Systems Design andRelated Services541511 Custom Computer ProgrammingServices541512 Computer Systems DesignServices541513 Computer Facilities ManagementServices541519 Other Computer RelatedServicesOther Professional, Scientific, andTechnical Services541600 Management, Scientific, &Technical Consulting Services541700 Scientific Research &Development Services541800 Advertising & RelatedServices541910 Marketing Research & PublicOpinion Polling541920 Photographic Services541930 Translation & InterpretationServices541940 Veterinary Services541990 All Other Professional,Scientific, & TechnicalServicesManagement of Companies(Holding Companies)551111 Offices of Bank HoldingCompanies551112 Offices of Other HoldingCompaniesAdministrative and Supportand Waste Management andRemediation ServicesAdministrative and Support Services561110 Office Administrative Services561210 Facilities Support Services561300 Employment Services561410 Document PreparationServices561420 Telephone Call Centers561430 Business Service Centers(including private mail centers& copy shops)561440 Collection Agencies561450 Credit Bureaus561490 Other Business SupportServices (including repossessionservices, court reporting,& stenotype services)Code561500 Travel Arrangement &Reservation Services561600 Investigation & SecurityServices561710 Exterminating & Pest ControlServices561720 Janitorial Services561730 Landscaping Services561740 Carpet & Upholstery CleaningServices561790 Other Services to Buildings &Dwellings561900 Other Support Services(including packaging & labelingservices, & convention & tradeshow organizers)Waste Management and RemediationServices562000 Waste Management &Remediation ServicesEducational Services611000 Educational Services(including schools, colleges, &universities)Health Care and SocialAssistanceOffices of Physicians and Dentists621111 Offices of Physicians (exceptmental health specialists)621112 Offices of Physicians, MentalHealth Specialists621210 Offices of DentistsOffices of Other Health Practitioners621310 Offices of Chiropractors621320 Offices of Optometrists621330 Offices of Mental HealthPractitioners (exceptPhysicians)621340 Offices of Physical, Occupational& Speech Therapists, &Audiologists621391 Offices of Podiatrists621399 Offices of All Other MiscellaneousHealth PractitionersOutpatient Care Centers621410 Family Planning Centers621420 Outpatient Mental Health &Substance Abuse Centers621491 HMO Medical Centers621492 Kidney Dialysis Centers621493 Freestanding AmbulatorySurgical & Emergency Centers621498 All Other Outpatient CareCentersMedical and Diagnostic Laboratories621510 Medical & DiagnosticLaboratoriesHome Health Care Services621610 Home Health Care ServicesCodeOther Ambulatory Health CareServices621900 Other Ambulatory Health CareServices (including ambulanceservices & blood & organbanks)Hospitals622000 HospitalsNursing and Residential CareFacilities623000 Nursing & Residential CareFacilitiesSocial Assistance624100 Individual & Family Services624200 Community Food & Housing, &Emergency & Other ReliefServices624310 Vocational RehabilitationServices624410 Child Day Care ServicesArts, Entertainment, andRecreationPer<strong>for</strong>ming Arts, Spectator Sports,and Related Industries711100 Per<strong>for</strong>ming Arts Companies711210 Spectator Sports (includingsports clubs & racetracks)711300 Promoters of Per<strong>for</strong>ming Arts,Sports, & Similar Events711410 Agents & Managers <strong>for</strong> Artists,Athletes, Entertainers, & OtherPublic Figures711510 Independent Artists, Writers, &Per<strong>for</strong>mersMuseums, Historical Sites, andSimilar Institutions712100 Museums, Historical Sites, &Similar InstitutionsAmusement, Gambling, andRecreation Industries713100 Amusement Parks & Arcades713200 Gambling Industries713900 Other Amusement &Recreation Industries(including golf courses, skiingfacilities, marinas, fitnesscenters, & bowling centers)Accommodation and FoodServicesAccommodation721110 Hotels (except Casino Hotels)& Motels721120 Casino Hotels721191 Bed & Breakfast Inns721199 All Other TravelerAccommodation721210 RV (Recreational Vehicle)Parks & Recreational Camps721310 Rooming & Boarding HousesCodeFood Services and Drinking Places722110 Full-Service Restaurants722210 Limited-Service Eating Places722300 Special Food Services(including food servicecontractors & caterers)722410 Drinking Places (AlcoholicBeverages)Other ServicesRepair and Maintenance811110 Automotive Mechanical &Electrical Repair & Maintenance811120 Automotive Body, Paint,Interior, & Glass Repair811190 Other Automotive Repair &Maintenance (including oilchange & lubrication shops &car washes)811210 Electronic & PrecisionEquipment Repair &Maintenance811310 Commercial & IndustrialMachinery & Equipment(except Automotive &Electronic) Repair &Maintenance811410 Home & Garden Equipment &Appliance Repair &Maintenance811420 Reupholstery & FurnitureRepair811430 Footwear & Leather GoodsRepair811490 Other Personal & HouseholdGoods Repair & MaintenancePersonal and Laundry Services812111 Barber Shops812112 Beauty Salons812113 Nail Salons812190 Other Personal Care Services(including diet & weightreducing centers)812210 Funeral Homes & FuneralServices812220 Cemeteries & Crematories812310 Coin-Operated Laundries &Drycleaners812320 Drycleaning & LaundryServices (except Coin-Operated)812330 Linen & Uni<strong>for</strong>m Supply812910 Pet Care (except Veterinary)Services812920 Photofinishing812930 Parking Lots & Garages812990 All Other Personal ServicesReligious, Grantmaking, Civic,Professional, and SimilarOrganizations813000 Religious, Grantmaking, Civic,Professional, & SimiliarOrganizations (includingcondominium andhomeowners associations)Page 18 <strong>Form</strong> <strong>100W</strong> Booklet 2004