Attachment 5 -- SQ Class Instructions_Revised

INSTRUCTIONS FOR COMPLETING SELECTED ITEMS

Primary Area of Business

To properly classify this firm's primary area of business, use the following definitions.

Retail Trade Wholesale Trade

Accommodation and Food Services Transportation and Warehousing Services Finance and Insurance Services

Real Estate and Rental and Leasing Services

Professional, Scientific, and Technical Services (Such as Legal, Accounting, Engineering, Design, Computer, Advertising, Consulting)

Arts, Entertainment, and Recreation Services

Administrative and Support and Waste Management and Remediation Services (Such as Security, Janitorial, Landscaping, Employment)

Information Services (Such as Publishing, Broadcasting, Motion Picture, Sound Recording, Telecommunication, Data Processing)

Educational Services (Such as Business Schools, Computer and Management Training, Technical and Trade Schools, Sports and Recreation Instruction, Exam Preparation and Tutoring, All Other Miscellaneous Schools and Instruction)

Health Care and Social Assistance Services (Such as Hospitals, Offices of Physicians, Dentists, Family Planning Centers, Medical and Diagnostic Laboratories, Nursing and Residential Care Facilities, Child Day Care Services, Other Ambulatory Health Care Services)

Repair and Maintenance Services (excluding Construction) Personal Care and Laundry Services

Civic, Professional, Grantmaking, Religious and Similar Organizations

Crop Production, Animal Production and Aquaculture, Forestry and Logging, and Fishing, Hunting and Trapping

• Support Activities for Crop Production, Support Activities for Animal Production, and Support Activities for

Forestry

• Construction

Manufacturing

Utilities

Retail Trade

This category includes establishments engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The retailing process is the final step in the distribution of merchandise; retailers are therefore organized to sell merchandise in small quantities to the general public.

Examples include:

New and used car dealers Household appliance stores Computer/software stores Beer/wine/liquor stores

Supermarkets and other grocery stores Gasoline stations with convenience stores Electronic shopping and mail-order houses Building materials stores

Gift/novelty/souvenir stores

Sporting goods stores Women's clothing stores

Wholesale Trade

This category includes establishments engaged in wholesaling merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The merchandise includes the outputs of agriculture, mining, manufacturing, and certain information industries, such as publishing. The wholesaling process is an intermediate step in the distribution of merchandise. Wholesalers are organized to sell or arrange the purchase or sale of (a) goods for resale (i.e., goods sold to other wholesalers or retailers), (b) capital or durable nonconsumer goods, and (c) raw and intermediate materials and supplies used in production.

Distributors are engaged in buying and selling products on their own account (take title to goods).

Examples include:

Cash-and-carry wholesalers

Exporters or importers Industrial distributors

Petroleum bulk plants and terminals that are not operated by a petroleum refining company in the United States Retailer cooperative warehouses

Terminal and country grain elevators Voluntary group wholesalers Wholesaler cooperative associations

Wholesale merchants, jobbers, or distributors

Agent, Broker, or Electronic Markets primarily sell or buy goods for others (do not take title to goods). Examples include:

Auction companies Commission merchants Import or export agents Manufacturers' agents Merchandise brokers Purchasing agents Selling agents

Electronic markets (business to business)

Manufacturer's Sales Branches or Sales Offices primarily sell goods manufactured, refined, or mined in the United States by this firm, this firm's parent company, or subsidiaries. A manufacturer's sales branch normally carries stock or merchandise for delivery to customers while a sales office does not.

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

Accommodation and Food Services

This category includes establishments providing customers with lodging and/or preparing meals, snacks, and beverages for immediate consumption. This category includes both accommodation and food services establishments because the two activities are often combined at the same establishment.

Examples include:

Full-service restaurants Limited-service restaurants

Drinking places (alcoholic beverages)

Hotels, motels, inns, and bed and breakfasts Snack and nonalcoholic beverage bars Food service contractors

RV parks and campgrounds

Summer and religious camps with lodging, and boarding houses

Transportation and Warehousing Services

This category includes industries providing transportation of passengers and cargo, warehousing and storage for goods, scenic and sightseeing transportation, and support activities related to modes of transportation.

Examples include:

Air transportation

Scenic and sightseeing transportation Rail transportation

Water transportation

Support activities for transportation Truck transportation

Transit and ground passenger transportation Postal services

Couriers and messengers Pipeline transportation Warehousing and storage Moving companies

Finance and Insurance Services

This category includes establishments primarily engaged in financial transactions (transactions involving the creation, liquidation, or change in ownership of financial assets) and/or in facilitating financial transactions.

Examples include:

Monetary authorities - central bank

Credit intermediation and related activities

Securities, commodity contracts, and other financial investments Insurance carriers and related activities

Funds, trusts, and other financial vehicles

Real Estate and Rental and Leasing Services

This category includes establishments primarily engaged in renting, leasing, or otherwise allowing the use of tangible or intangible assets, and establishments providing related services.

Examples include:

Real estate services

Rental and leasing services

Lessors of nonfinancial intangible assets (except copyrighted works)

Professional, Scientific, and Technical Services

(Such as Legal, Accounting, Engineering, Design, Computer, Advertising, Consulting)

This category includes establishments that specialize in performing professional, scientific, and technical activities for others.

Examples include: Legal services

Accounting, tax preparation, bookkeeping, and payroll services Architectural, engineering, and related services

Specialized design services

Computer system design and related services Management, scientific, and technical consulting services Scientific research and development services Advertising, public relations, and related services

Arts, Entertainment, and Recreation Services

This category includes a wide range of establishments that operate facilities or provide services to meet varied cultural, entertainment, and recreational interests of their patrons. This category includes (1) establishments that are involved in producing, promoting, or participating in live performances, events, or exhibits intended for public viewing; (2) establishments that preserve and exhibit objects and sites of historical, cultural, or educational interest; and (3) establishments that operate facilities or provide services that enable patrons to participate in recreational activities or pursue amusement, hobby, and leisure time interests.

Examples include:

Performing arts, spectator sports, and related industries Museums, historical sites, and similar institutions Amusement, gambling, and recreation industries

Administrative and Support and Waste Management and Remediation Services (Such as Security, Janitorial, Landscaping, Employment)

This category includes establishments performing routine support activities for the day-to-day operations of other organizations. Activities performed include hiring and placing of personnel; document preparation and similar clerical services; solicitation; and collection.

Examples include:

Office administrative services Facilities support services

Employment services, including professional employment organizations Business support services

Travel arrangement and reservation services

Investigation and security services Services to buildings and dwellings Other support services

Waste collection

Waste treatment and disposal

Remediation and other waste management services

Information Services (Such as Publishing, Broadcasting, Motion Picture, Sound Recording, Telecommunication, Data Processing)

This category includes establishments engaged in the following processes: (1) producing and distributing information and cultural products; (2) providing the means to transmit or distribute these products as well as data or communications; and

(3) processing data.

Examples include:

Publishing industries including software Motion picture and sound recording industries Broadcasting

Telecommunications

Data processing, hosting, and related services

Educational Services

This category includes establishments that provide instruction and training in a wide variety of subjects. This instruction and training is provided by specialized establishments, such as schools, colleges, universities, and training centers. These establishments may be privately owned and operated for profit or not for profit, or they may be publicly owned and operated.

Examples include:

Automobile driving schools Colleges

Educational consultants Educational evaluation services Educational test development Educational testing services Language schools

Professional schools - beauty schools, barber, cosmetology Schools - elementary, secondary, etc.

Sports instruction Universities

Health Care and Social Assistance Services

This category includes establishments providing health care and social assistance for individuals. The category includes both health care and social assistance because it is sometimes difficult to distinguish between the boundaries of these two activities.

Examples include:

Hospitals Dentists Therapists

Substance abuse centers Ambulatory surgical facilities Medical labs

Ambulance services providers Relief agencies

Temporary shelters

Offices of physicians, nursing facilities, rehabilitation facilities, and daycare facilities

Repair and Maintenance Services (excluding Construction)

This category includes establishments engaged in restoring machinery, equipment, and other products to working order. These establishments also typically provide general or routine maintenance (i.e., servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs.

Examples include:

Automotive repair/body shops Car washes

Computer repair and maintenance

Commercial and industrial machinery and equipment repair and maintenance Consumer electronics repair

Personal and household goods repair and maintenance

Personal Care and Laundry Services

This category includes establishments engaged in providing personal and laundry services to individuals, households, and businesses.

Examples include:

Personal care services Death care services

Laundry and dry cleaning services Pet care (except veterinary) services Photofinishing services

Temporary parking services Dating services

Civic, Professional, Grantmaking, Religious and Similar Organizations

This category includes establishments that organize and promote religious activities; support various causes through grantmaking; advocate various social and political causes; and promote and defend the interests of their members.

Examples include:

Animal rights organizations Churches/religious organizations Community action advocacy organizations Fraternal organizations

Grantmaking foundations

Labor unions

Professional organizations Political organizations Property owners' associations Social clubs

Trade associations

Veterans' rights organizations

Crop Production, Animal Production and Aquaculture, Forestry and Logging, and Fishing, Hunting and Trapping

This category includes establishments engaged in agricultural production. Agricultural production includes establishments performing the complete farm or ranch operation, such as farm owner-operators and tenant farm operators. Establishments in this category grow crops mainly for food and fiber; raise or fatten animals for the sale of animals or animal products and/or raise aquatic plants and animals in controlled or selected aquatic environments for the sale of aquatic plants, animals, or their products; grow and harvest timber on a long production cycle (i.e., of 10 years or more); and harvest fish and other wild animals from their natural habitats and are dependent upon a continued supply of the natural resource.

Examples include:

Soybean farming

Fruit and vegetable farming

Beef cattle farming or ranching

Dairy cattle farming

Hog and pig (including breeding, farrowing, nursery, and finishing activities) farming

Poultry and egg production

Finfish farming and fish hatcheries

Timber tract operations

Hunting preserves

Game preserves, commercial

Animal trapping, commercial

Forest nurseries for reforestation, growing trees.

Support Activities for Crop Production, Support Activities for Animal Production, and Support Activities for Forestry

This category includes establishments engaged in providing one or more activities associated with farm operation, such as soil preparation, planting, harvesting, and management, on a contract or fee basis. These support services are an essential part of agricultural and forestry production. These support activities may be performed by the agriculture or forestry producing establishment or conducted independently as an alternative source of inputs required for the production process for a given crop, animal, or forestry industry. Establishments that primarily perform these activities independent of the agriculture or forestry producing establishment are in this category.

Examples include:

Aerial crop dusting or spraying

Farm management services

Cotton ginning

Planting crops

Cultivating services

Vineyard cultivating services

Breeding services for animals

Construction

This category includes establishments primarily engaged in the construction of buildings or engineering projects (e.g., highways and utility systems). Establishments primarily engaged in the preparation of sites for new construction and establishments primarily engaged in subdividing land for sale as building sites also are included. Construction work done may include new work, additions, alterations, or maintenance and repairs.

Examples include:

Boiler cleaning/repair/maintenance Building construction Construction management

Construction equipment rental and leasing with operators General contractors

Heavy construction - highways, pipelines, power plants Land subdividers and developers

Special trade contractors (plumbing, painting, electrical demolition, etc.)

Manufacturing

This category includes establishments engaged in the mechanical, physical, or chemical transformation of materials, substances, or components into new products. Establishments that assemble component parts into new products and rebuild a product in a factory setting are included. However, establishments that transform materials or substances into new products by hand or in the worker’s home and those engaged in selling to the general public products made on the same premises from which they are sold may also be included in manufacturing.

Examples include:

Bakeries (products made on premises) Blending of chemicals

Candy stores (products made on premises) Custom tailors

Custom wood furniture Dental labs

Machine shops

Printing and related activities

Utilities

This category includes establishments engaged in the provision of the following utility services: electric power, natural gas, steam supply, water supply, and sewage removal.

Examples include:

Electric power generation, transmission, and distribution Natural gas distribution

Steam supply provision and/or distribution Sewer systems and sewer treatment facilities

Operating Revenue

The definition of operating revenue varies by industry. Supplement the following instructions with those below, as applicable.

All Areas of Business

Include cash and credit revenues.

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

Include gross billing, except where noted elsewhere on the form.

Include dues and assessments from members and affiliates.

Include E-commerce revenue.

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

Exclude transfers made within the company.

Exclude taxes collected directly from customers or clients and paid directly to a local, state, or federal tax agency.

Retail Trade

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

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

Include charges for warranty charges, and delivery costs.

Include credit and cash net sales of merchandise.

Include shipping and handling, advertising revenues, and value of manufacturer's rebates.

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

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

Exclude non-operating income such as commissions from lottery ticket sales, commissions from vending machine operators, and income from interest, dividends, and the rental of real estate.

Merchant Wholesalers or Jobbers

Include sales of products that are shipped on this firm's orders directly to customers.

Include sales of goods imported to the United States by your company.

Include gross value of sales made on a commission basis (not actual commissions).

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

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

Exclude foreign sales of products that never enter the United States.

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

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

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

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

Exclude finance charges.

Wholesale Brokers, Manufacturer's Agents, or Electronic Marketers

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

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

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

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

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

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

Exclude finance charges.

Accommodation and Food Services

Include receipts from guest room or unit rentals for all establishments owned or managed by this firm.

Include sales of meals, alcoholic beverages, and other merchandise.

Include site rental and equipment usage fees.

Include receipts from valet, laundry, parking, and other guest services provided by this firm.

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

All Other Service-Related Establishments

Instructions for All Taxable Firms

Include revenue for maintenance and repair services, delivery services, and installation.

Include revenue from beauty services and sales of merchandise. Also include rents from operators of leased beauty or barber stations or chairs.

Include amounts received for work subcontracted to others.

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

Include revenue from services performed by domestic locations of foreign parent firms, subsidiaries, branches, etc. Exclude rents from and revenue of separately operated departments, concessions, etc., which are leased to others. Exclude commissions from vending machine operators.

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

U.S. Commonwealth Territories, or U.S. Possessions).

Exclude net unrealized gains (losses).

Instructions for All Tax-Exempt Firms

Include program service revenue for services provided in the applicable period, whether or not payment was received in the applicable period.

7Include gross sales of merchandise minus returns and allowances.

Include income from interest, dividends, gross rents (including display space rentals and share of receipts from departments operated by other companies), royalties, and other investments.

Include gross contributions, gifts, and grants (whether or not restricted for use in operations).

Include commissions earned from the revenues of merchandise owned by others (including commissions from vending machine operators).

Include gross receipts from fundraising activities.

Exclude gross receipts of departments or concessions operated by other companies.

Exclude amounts transferred to operation funds from capital or reserve funds.

Owned or Controlled by another company

A firm is owned or controlled if another domestic company owns more than 50 percent of the voting stock of that firm, or if another domestic company has the power to direct or cause the direction of the management or policies of that firm. Do not list as a controlling company, the company for which you operate a franchise.

Own or Control any other company

A company is owned or controlled if another domestic firm owns more than 50 percent of the voting stock of that company, or if another domestic firm has the power to direct or cause the direction of the management or policies of that company.

NOTICE – We estimate this survey to take an average of 13 minutes to complete, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden to: ECON Survey Comments 0607-0189, U.S. Census Bureau, 4600 Silver Hill Road, Room EMD-6K064, Washington, DC 20233. You may e-mail comments to ECON.Survey.Comments@census.gov. Be sure to use ECON Survey Comments 0607-0189 as the subject.

Business and Professional Classification Report (4-14-2021)

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