Form BT-1 Indiana Department of Revenue State Form 43760 (R10 / 3-11) Business Tax Application A separate application is required for each business location. To file this application online, visit: https://secure.in.gov/apps/dor/bt1 Section A: Taxpayer Information (see instructions on page 1) Please print legibly or type the information on this application. 2. If this business is currently registered with the Department of Revenue, enter your Taxpayer Identification Number (TID): 1. Federal Identification Number (FID): ___ ___ Visit INTax.in.gov to file and pay your business taxes online. ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ 3. Name of contact person responsible for filing tax forms. ___ ___ ___ 4. Contact person’s daytime telephone number: A ( ) B EXT 5. Check (only one) reason for filing this application: A Starting New Business B Business Under New Ownership D To Add Location to Existing Account E To Register for Other Type(s) of Tax F Other C To Change Type of Organization 7. Business trade name or DBA and physical location: (This name and address is for the business location.) A Check if foreign address (See instructions) 6. Owner name, Legal name, Partnership name, Corporate name or Other entity name: A Check if foreign address (See instructions) Name:B B If sole owner (last name, first name, middle initial, Suffix) C Street Address: P.O. Box numbers cannot be used as a business location address. Primary Address: D C City: E City: D State: F Zip Code: State: E G Zip Code: County: G Business Location Telephone Number: County: H E-Mail Address: I F Township: H I ( B Partnership A Sole Proprietor C LLP Check the type of organization of this business: H Nonprofit G LLC J Other Govt I Fed Govt F S Corp 9. Indiana Secretary of State Control # See www.in.gov/sos/ for requirements. 8. ) J EXT D LP K Other E Corporation 10. All corporations answer the following questions: Otherwise, proceed to Question 11. A. State of Incorporation: B. Date of Incorporation: Month Day D. If not incorporated in Indiana, enter the date authorized to do business in Indiana. Month Day Year 11. North American Industry Classification System (NAICS): Please enter a primary and any secondary code(s) that may apply. A PRIMARY B C. State of Commercial Domicile: Year E. Accounting period year ending date: Month C . Day D 12. Owner, Partners, or Officers (Attach separate sheet if necessary.) Social Security Numbers are required in accordance with IC 4-1-8-1. B A G I C E F H D Social Security Number Last Name, First Name, Middle Initial, Suffix Street Address City State Title J Zip Code 1 2 3 13. Tax(es) to be Registered for this Business Location (Check all that apply.) A Withholding Tax (Complete Section C.) B County Innkeepers Tax (Complete Section E.) C Food and Beverage Tax (Complete Section D.) D Motor Vehicle Rental Excise Tax (Complete Section F.) E F G H I Sales Tax (Complete Section B for a Registered Retail Merchants Certificate.) Out-of-State Use Tax (Complete Section B.) Prepaid Gasoline Sales Tax (Complete Section G.) Private Employment Agency (See instructions on page 2.) Tire Fee (Complete Section H.) American LegalNet, Inc. www.FormsWorkFlow.com Page 2a Business Tax Application (Please print legibly or type the information on this application.) Section B: Sales Tax (RST)/Out-Of-State (OOS) Use Tax Registration (Valid for two years, see instructions on page 2) ($25 Nonrefundable Registration Fee for Retail Merchants Certificate) (No Fee for Out-of-State Use Tax Certificate) Contact the Department at (317) 233-4015 for more information regarding these taxes. 1. Registration date of this location under this ownership: * 2. Estimated monthly taxable sales: $ * See Instructions on page 2. (Must be $1 or more; see instructions on page 2) Month Year Check the appropriate responses. 3. Is this business seasonal?............ Yes A No B J G K M C D E F H I L N If yes, check active months. (Check no more than nine.) Jun Oct Nov Jan Feb Mar May Jul Aug Sep Dec Apr Check the appropriate responses. 4. Will you provide lodging or accommodations for periods of less than 30 days? If yes, complete Section E. .................... Yes A No B 5. Will prepared foods or beverages be sold/catered? .............. Yes A If yes, complete Section D. No B 6. Will alcoholic beverages, beer, wine or packaged liquor be sold from this location? .................................................... Yes A No B If yes, and you have one, enter your ABC Permit Number C Expiration Date 10. Do you occasionally make sales in the State of Indiana at fairs, flea markets, etc? ......................................................... Yes A No B 11. Do you sell tires? .................................................................. Yes A If yes, complete Section H. No B 12. Are you registered for Streamline Sales Tax? ...................... Yes A If you are registered, enter your Streamline Sales Tax (SSTID) Number. No B S C D Month If you should need to register (you must file online) go to: www.in.gov/dor/3341.htm Day 7. Will gasoline, gasohol or special fuels be sold through a metered pump? ......................................................................Yes A 8. Will cars or trucks (less than 11,000 lbs Gross Vehicle Weight) be rented for less than 30 days from this location? ................................................................................ Yes A If yes, complete Section F. 9. If you are reporting sales tax on a consolidated basis, is this location to be included in your consolidated account? ......... Yes A No B 13. Mailing name and address for RST/OOS tax returns (if different from Section A, Line 6): A Check if foreign address (see instructions) No B No B If yes, enter your Reporting Number (TID). In care of: B Street Address: C City: D C E State: F ZIP Code: Section C: Withholding Tax (WTH) Registration (see instructions on page 2) (No Registration Fee) Contact the Department at (317) 233-4016 for more information regarding this tax. 1. Accounting Period: Year Ending Date Month 4. Date taxes first withheld from an Indiana resident/ employee under this ownership: Day 2. If you have one, what is your State Unemployment Tax Account # (SUTA): Month Nonresident Shareholder B 3. (Check all that apply) Are you withholding on a: Resident A One-time yearly distribution C Nonresident Partner or Beneficiary D City: D Street Address: $ A Check if foreign address (see instructions) 6. Mailing name and address for WTH tax returns (if different from Section A, Line 6): B In care of: Year 5. Anticipated monthly wages paid to Indiana resident/employees: C E State: F ZIP Code: American LegalNet, Inc. www.FormsWorkFlow.com Page 3a Business Tax Application (Please print legibly or type the information on this application.) Section D: Food and Beverage (FAB) Tax Registration (see instructions on page 2) (No Additional Fee) Sales Tax Section B must also be completed. Contact the Department at (317) 233-4015 for more information regarding this tax. Complete this section if prepared foods or beverages will be sold. 1. Date of first sales at this location under this ownership: 3. Mailing name and address for FAB tax returns (if different from Section A, Line 6): A Check if foreign address (see instructions) Month Year 2. Enter the name(s) of the county(ies), city(ies) and/or town(s) where prepared foods or beverages are sold or catered and list start dates. A County B City or Town C Starting Date B In care of: 1. Street Address: C 2. D City: 3. E State: F ZIP Code: Section E: County Innkeepers Tax (CIT) Registration (see instructions on page 2) (No Additional Fee) Sales Tax Section B must also be completed. Contact the Department at (317) 233-4015 for more information regarding this tax. Complete this section if you will provide lodging or accommodations for periods of less than thirty (30) days. 1. Date room rentals or accommodations begin from this location: Year A Check if foreign address (See instructions) 2. Mailing name and address for CIT tax returns (if different from Section A, Line 6): B In care of: Month C Street Address: State: E City: D F IP Code: Section F: Motor Vehicle Rental (MVR) Excise Tax Registration (see instructions on page 2) (No Additional Fee) Sales Tax Section B must also be completed. Contact the Department at (317) 233-4015 for more information regarding this tax. If cars or trucks (less than 11,000 lbs Gross Vehicle Weight) will be rented for less than thirty (30) days from this location, complete this section. 1. Date motor vehicle rental or leasing begins: Month 2. Tax District Number: If unkown, contact the County Assessors office. Year 3. Mailing name and address for MVR tax returns (if different from Section A, Line 6): B In care of: A Check if foreign address (See instructions) Street Address: C F ZIP Code: E State: D City: Section G: Prepaid Sales (PPD) Tax on Gasoline for Qualified Distributors (see instructions on page 3) ($100 Registration Fee) Sales Tax Section B must also be completed. Contact the Department at (317) 615-2630 for more information regarding this tax. If you are a refiner, distributor, or a terminal operator which supplies gasoline to retail outlets and wish to become a Qualified Distributor, complete this section. 1. Enter your Indiana licensed gasoline distributor number: 2. Date of first gasoline sales: 3. Estimated number of gallons purchased/sold monthly: Month Year A Check if foreign address (see instructions) 4. Mailing name and address for PPD tax returns (if different from Section A, Line 6): B In care of: Day Street Address: C D City: State: E ZIP Code: F 5. Name of contact person: 6. Contact person’s daytime telephone number: A ( ) B EXT American LegalNet, Inc. www.FormsWorkFlow.com Page 4a Business Tax Application (Please print legibly or type the information on this application.) Indiana Gross Retail & Use Tax Bond All Licensed Gasoline Distributors who are issued a permit to collect Prepaid Sales Tax on Gasoline will be required to file monthly detailed reports with the Department. A Prepaid Sales Tax permit (BT-2) is not assignable and is valid only for the distributor in whose name it is issued. Bonding Procedure Concurrently with the filing of this application for a permit, a qualified distributor must file a bond with the Department. Below is the formula for calculating the correct bond amount. Enter the sum of estimated number of gallons supplied monthly times three (months). (Section G, Line 3 X 3)... 1. Multiply Line 1 by .04 (Round to the nearest dollar amount)................................................................................. 2. The amount on Line 2 is the amount of your bond, provided it is at least $2,000 which is the minimum bond amount. Indiana Code 6-2.5-7-8 states that the Department shall determine the amount of the distributor’s bond. Please use the most accurate figures available to avoid a deficient bond. Please enclose Bond Form ST-160 or another form of surety and return it to the Department with this application. To obtain a permit to collect Prepaid Sales Tax on Gasoline, the Indiana Department of Revenue requires that each refiner, distributor or terminal operator agrees to make payment to the Department by means of Electronic Funds Transfer (EFT) as defined in IC 4-8.1-2-7. An EFT authorization must be completed and returned to the Department. For further information regarding EFT filing, and/or EFT authorization agreement contact the Department at (317) 232-5500. Section H: Tire Fee (TIF) Registration (see instructions on page 3) (No registration fee) Contact the Department at (317) 233-4015 for more information regarding this fee. Complete this section if you will be selling new replacement tires and/or new tires mounted on motor vehicles. 1. Date sales begin from this location: Month A Check if foreign address (See instructions) 2. Mailing name and address for TIF returns (if different from Section A, Line 6): B In care of: Street Address: City: D Year C State: E F ZIP Code: Section I: Signature Section Contact the Department at (317) 232-4015 for more information regarding this application. I hereby certify that the statements are correct. Signature: ________________________________________________ Title: __________________________ Date: ______________________ This application must be signed by the owner, general partner, corporate officer, or resident agent before it will be accepted by the Department. (IC 6-8.1-3-4) NOTE: Failure to remit sales tax due and/or income tax withheld is a felony punishable by imprisonment, a fine of $10,000 plus a 100-percent fraud penalty. The partners or corporate officers are each personally, jointly and severally liable for the sales and use tax* collected and the withholding tax withheld. These taxes are trust fund taxes and are not discharged in bankruptcy proceedings. *This includes:County Innkeepers Tax (CIT), Food and Beverage Tax (FAB), Prepaid Sales Tax (PPD), Tire Fee (TIF), and Motor Vehicle Rental and County Supplemental Excise Tax (MVR). Private Employment Agencies Only Mail To: Mail To: Indiana Department of Revenue Tax Administration Processing P. O. Box 6197 Indianapolis, IN 46206-6197 Indiana Department of Revenue Licensing Section 100 N. Senate Room N281 Indianapolis, IN 46204 For additional information about private employment agencies: Call (317) 232-5977 . American LegalNet, Inc. www.FormsWorkFlow.com Indiana Department of Revenue Business Tax Application Instructions for Completing Form BT-1. Please allow four to six weeks for processing. Purpose: Form BT-1 is an application used when registering with the Indiana Department of Revenue for Sales Tax, Withholding Tax, Out-of-State Use Tax, Food and Beverage Tax, County Innkeepers Tax, Tire Fee, Motor Vehicle Rental Excise Tax, and Prepaid Sales Tax on Gasoline, or a combination of these taxes. The form also allows you to add a new tax type to an existing registered location in the event your business activities expand. Line 7: If your business is conducted under a trade name or DBA (doing business as) name, enter it here. Enter the location street address, city, state, zip code, county, and township. If you do not know your township, contact your county assessor. Enter the telephone number of the business location. If you are conducting business activities from your home, enter your home telephone number (include the area code).  Be sure to answer all applicable questions. Failure to do so may result in delays in establishing an account for you or may result in penalty assessments for returns that cannot post to your account. Note: The business location address cannot be a P.O. Box number.  Please Line 8: This line is used to indicate the type of organization of your business. For detailed information about the different types of organizations, go to: www.in.gov/sos/business print legibly or type the information on your application. .  Note: Any outstanding tax liability owed by the applicant or an Line 9: Enter your Indiana Secretary of State Control number, if you have one. owner, partner, or officer will delay application approval. Section A (This section is devoted to taxpayer information.) Line 1: According to federal guidelines, most partnerships and all corporations are required to obtain a Federal Identification Number (FID). This number is also required whenever you withhold federal income tax from employees, regardless of ownership type. If you have a FID, enter it on Line 1. This form may be submitted to the Department of Revenue prior to receiving your FID. If you have applied, but have not yet received your federal identification number, indicate “applied for” on Line 1. You may get this number by completing the Internal Revenue Service Form SS-4. This form may be obtained from your local IRS office or by calling 1-800-8293676. Your FID is assigned to you by the Internal Revenue Service. Line 2: The Taxpayer Identification Number (TID) is applicable only if you have previously registered with the Department. The TID is a 13digit number shown on the Registered Retail Merchant Certificate and/or vouchers or returns. Lines 3 and 4: Enter the name and the daytime telephone number of a person within your organization whom the Department may contact about tax-related matters for this location. Line 5: Check the reason (only one) that explains why you are filing this application. Note: Canadian/foreign address If you indicate it is a foreign address please complete the address following U.S. Postal guidelines. The City line should show the Country name written in full and preferably in capital letters. A Canadian address should be shown the same as a U.S. address. Use the standard two-character abbreviations for provinces and territories. It will go on the State line. Line 6: These lines are for your ownership name and mailing address. On the first line, enter the ownership name of your business. If you are a sole proprietor, enter your last name, first name, and middle initial. If you are a corporation, enter the corporate name as listed on your corporate charter. If you are a partnership and have a legal partnership name, enter the name as recognized by the Internal Revenue Service. If you are a nonprofit organization, enter your organization’s name as listed with the Internal Revenue Service. All government agencies should list their proper agency name. Enter the address of the ownership. Your e-mail address is optional. Line 10: This information is to be completed only if you are a corporation. Otherwise, proceed to Question 11. A)”State of Incorporation” is the state where your Articles of Incorporation were filed. B)”Date of Incorporation” is the date you incorporated. C)”State of Commercial Domicile” is the principal place from where your trade or business is directed or managed. Commercial domicile is not necessarily in the state of incorporation. D)”Enter the date authorized to do business in Indiana.” This date is obtained from the Indiana Secretary of State’s Office for any foreign corporation not incorporated in Indiana seeking authority to transact business in Indiana. E)”Accounting Period Year Ending Date” is the month and day your corporation closes its books. If you are on a calendar year, your accounting period date is Dec. 31. If you are on a fiscal year, the accounting period date will be a date other than Dec. 31. Line 11: Included in this application is a North American Industry Classification System (NAICS) list categorizing business types. Examine the list and locate your business activity or activities from the listing. You may enter up to four codes. The codes will assist the Department in mailing tax bulletins and other information applicable to your business. If you are currently using a six-digit code that is not on the list, but has been approved by the IRS, use that number(s). Line 12: This section must be completed for processing of this form. If the business is a Sole Proprietorship, enter the Social Security number, last name, first name, middle initial, title as owner and home address. If the business is a Partnership, enter each general partner’s Social Security number, name (last name, first name, middle initial), title of the partner, and home address. If you are a Corporation, enter the Social Security numbers, names of the corporate officers, titles, and home addresses. If you are a Governmental Agency or other type ownership, enter Social Security number(s), name(s) of official officer(s), title(s), and home address(es). Social Security numbers are required in accordance with IC 4-1-8-1. Affiliates of the registering entity listed on Line 6 must provide the Federal Identification Number, its entity name and address as well as the names, addresses and Social Security numbers of the affiliate’s responsible officers or partners. Attach additional sheets if necessary. Tax Registration Line 13: Check (all that apply) the type of tax(es) you wish to register for this business location. Page 1 American LegalNet, Inc. www.FormsWorkFlow.com Private Employment Agency Instructions Complete Section A and the Signature Section of the BT-1. Contact Licensing at 317-232-5977 for a separate application which will need to be completed and submitted with your BT-1. See Signature Section for mailing address. Section B Retail Sales Tax Account: $25 Nonrefundable Registration Fee or Out-of-State Use Tax Account: No Additional Fee Retail Sales Tax is applicable whenever selling activities are conducted in Indiana; whenever a business location, warehouse, distribution center exists; or whenever employees solicit or take orders for your products in Indiana (this includes wholesalers). Upon registration for retail sales tax, the Department will issue a Registered Retail Merchants Certificate. The registration fee of $25 is a nonrefundable processing fee and must be remitted with this application when registering for sales tax. Each business location, including manufacturers, per 45 IAC 2.2-8-7, must have a separate Registered Retail Merchants Certificate. A change of ownership requires a new application to be filed along with the $25 fee. For example: A sole proprietor changing to a partnership or corporation is a change of ownership. Retail sales tax rate is seven percent (.07). work in Indiana but are not residents of Indiana. The only exception is when an employee is a full-year resident of one of the states that has entered into a reciprocal agreement with Indiana. Also, county income tax must be withheld at the nonresident rate if the Indiana county is the county of principal employment. Line 1: The “accounting period year ending date” is the month and day your corporation closes its books. If you are on a calendar year, your accounting period date is December 31. If you are on a fiscal year, the accounting period will be a date other than December 31. Line 2: If you have a State Unemployment Tax Account (SUTA) number, enter it here. (For more information about the SUTA number, contact Indiana Workforce Development.) Line 3: Check all that apply. Line 4: List date taxes were first withheld. Line 5: Enter dollar amount of anticipated monthly wages paid to your Indiana employees. Line 6: If you want your withholding tax returns sent to an address other than the address listed in Section A Line 6, enter the mailing address. Out-of-State Use Tax is a voluntary registration available to out-of-state businesses not meeting the conditions listed for retail sales tax. Upon registraSection D tion for out-of-state use tax, the Department will issue an Out-of-State Use Food and Beverage Tax Account: No Additional Fee Tax Collection and Remittance Permit. This permit authorizes your business The Food and Beverage Tax applies to the sales of food and beverages in to collect Indiana Use Tax on sales shipped into Indiana. There is no fee adopting counties and/or cities. To obtain an account, you must be registered associated with this registration. The use tax rate is seven percent (.07). for sales tax for the location on this application. To determine if the food and beverage tax applies to your business, contact your County Auditor to As of Jan. 1, 2007, all Registered Retail Merchant Certificates are valid for see if your business location is in an adopting county and/or city. two years. The Indiana Department of Revenue will automatically renew the certificate 30 days before the expiration date, at no cost to the merchant, Line 1: Enter the date of first sales of food and/or beverages from this as long as all sales returns and payments are up to date. However, if a retail location or enter the date you plan to begin. merchant has unpaid sales tax debts, the Department may not renew the certificate. Merchants cannot continue to operate a business without a valid Line 2: Enter the name(s) of the adopting county(ies), city(ies), and/or certificate. Read Indiana Code 6-2.5-8-1 for more information. town(s) where prepared foods or beverages are sold or catered and list the starting date(s) for each. Line 1: Enter the date or anticipated date selling activities will begin. If you want to make purchases prior to your doors actually opening, use the date Line 3: If you want your food and beverage tax returns sent to an address other your purchasing will begin for “Date of First Sale.” than the address listed in Section A Line 6, enter the mailing address. Line 2: Enter the dollar amount of your estimated monthly taxable sales. Section E Wholesalers and manufactures please enter $1. If this is left blank or you County Innkeepers Tax Account: No Additional Fee put in zero, you will be set up on a monthly filing status. The County Innkeepers Tax applies to the rental or leasing of hotel/motel rooms or accommodations for periods of less than 30 days. To obtain an Lines 3 through 12: Answer either “yes” or “no” as required and provide account for this tax, you must be registered for sales tax for the location on additional information as requested. this application. To determine if this tax applies to your business, contact your county auditor to see if your location is in an adopting county, and if Line 13: If you want your sales tax returns sent to an address other than the so, whether the tax is submitted to the state or to the county. address listed in Section A Line 6, enter the mailing address. Section C Line 1: Enter month /year when room rentals/ accommodations will begin. Withholding Tax Account: No Additional Fee The following section is to be completed if you have employees in your Line 2: If you want your County Innkeepers Tax returns sent to an adworkplace subject to Indiana Adjusted Gross (State) Income Tax. Separate dress other than the address listed in Section A Line 6, enter the mailing withholding registration is required for remitting withholding taxes on non- address. resident shareholders, partners or beneficiaries for distributions of income made one time each year. If you are registering for Withholding Tax, you Section F must have a Federal Identification Number or have applied for one. There Motor Vehicle Rental Excise Tax Account: No Additional Fee is no application fee for a withholding tax account. The withholding rates To obtain an account for this tax, you must be registered for sales tax for will be mailed to you on Departmental Notice # 1 (DN # 1) upon processthe location on this application. Every organization engaged in the rental ing of the application.. or leasing of motor vehicles (weighing less than 11,000 lbs Gross Vehicle Indiana employers must withhold Indiana state tax from employees who Page 2 American LegalNet, Inc. www.FormsWorkFlow.com Weight) for less than 30 days is required to collect the Motor Vehicle Rental Excise Tax. The motor vehicle rental excise tax rate is four percent (.04). A supplemental rental excise tax may be in effect for some counties. Contact the Department at (317) 233-4015 for additional information. Line 1: Enter month / year when renting/leasing motor vehicles will begin. new tires mounted on motor vehicles. Line 1: Enter the date of first tire sales. Line 2: If you want Tire Fee returns sent to an address other than the address listed in Section A Line 6, enter the mailing address. Line 2: Enter the tax district number of this business location. If unknown, contact the County Assessor. Line 3: If you want your Motor Vehicle Rental excise tax returns sent to an address other than the address listed in Section A Line 6, enter the mailing address here. Section I Signature Section This application must be signed by the owner, general partner, corporate officer, or resident agent before it will be accepted by the Department. Section G Prepaid Sales Tax on Gasoline for Qualified Distributors: $100 Registration Fee This section applies to the process involved in obtaining a Prepaid Sales Tax Permit (BT-2). This permit entitles the bearer to purchase gasoline exempt for the applicable prepaid rate Indiana has on gasoline. Specific details are in Sales Tax Information Bulletin 15A or contact a representative in the Prepaid Sales Tax Section at (317) 615-2630. Line 1: Enter your Indiana Licensed Gasoline Distributor Number. This number is issued by the Indiana Department of Revenue. A Prepaid Sales Tax collection remittance permit will not be issued until the Indiana Licensed Gasoline Distributor Number is provided. Line 2: Enter the date of first gasoline sales. This date will determine your first payment due date. Payments collected from the first through the fifteenth of the month are due the twenty-fifth of that month. Payments collected during the sixteenth through the last day of the month are due the tenth of the following month. For example, if you collect prepaid sales tax from Sept. 1 through Sept. 15, then the first prepaid tax payment due date is Sept. 25. If you collect prepaid sales tax from Sept. 16 through Sept. 30, the first prepaid payment due date is Oct. 10. Line 3: Enter the estimated number of gallons of gasoline you anticipate purchasing/selling monthly. Line 4: If you want your prepaid sales tax returns/reports sent to an address other than the address listed in Section A Line 6, enter the mailing address. Line 5 & 6: Enter the name and telephone number of the person within your organization whom the Department may contact about prepaid sales tax on gasoline. An Electronic Funds Transfer (EFT) authorization is required. Please see “Pay Your Taxes by Electronic Funds Transfer (EFT).” Indiana State Gross Retail & Use Tax Bond Instructions, to be completed by Licensed Gasoline Distributors only. A bond is required as described on the application. This application will be delayed if any individuals listed on Line 12 (Section A), or the business has any outstanding tax liabilities. Additional Information Contact the Department at (317) 232-2045 for more information regarding this application, or this business tax application can be processed by a district office. Indianapolis (317) 233-4015 Evansville (812) 479-9261 Merrillville (219) 769-4267 Bloomington (812) 339-1119 Clarksville (812) 282-7729 Fort Wayne (260) 436-5663 Muncie (765) 289-6196 Kokomo (765) 457-0525 South Bend (574) 291-8270 Columbus (812) 376-3049 Lafayette (765) 448-6626 Terre Haute (812) 235-6046 Electronic Funds Transfer Who is required to remit by EFT? 1) If your average monthly tax liability is over $10,000 per month for any of the following tax types, you are required to register for EFT and remit tax payments electronically: withholding tax, sales tax, use tax, and/or out-of-sales use tax. Note: If you are subject to Tire Fee and are required to remit your sales tax by EFT, you are also required to remit the Tire Fee by EFT. 2) If you are applying to collect Pre-paid Sales Tax on Gasoline, you are required to remit by EFT, regardless of the amount due. Can I Voluntarily Remit by EFT? Any business taxpayer who wishes to remit withholding tax and or sales/use tax may register for EFT and make payments electronically. How to Register for EFT? 1) You may register for the traditional EFT Program - Automated Clearing House (ACH) Debit or ACH Credit (www.in.gov/dor/3516.htm) Select EFT-100 to download the EFT Program Guide and Registration Packet. Select EFT-1 to download the single page registration form. 2) You may use the online INtax program to register for EFT as well as file returns and make payments online. Visit www.intax.in.gov/ If you have any questions about EFT or would like us to send you additional information, contact the EFT Section by calling (317) 232-5500. Section H Tire Fee Registration: No Additional Fee Form BT-1C Complete this section if you will be selling new replacement tires and/or Authorization for Consolidated Sales Tax or Food and Beverage Tax Filing Number (Found on the last two pages of this file.) Page 3 American LegalNet, Inc. www.FormsWorkFlow.com Indiana Department of Revenue North American Industry Classification System (NAICS) (Revised 07/03) This list of principal business activities and their associated codes is designed to classify an enterprise by type of activity in which it is engaged. These six-digit codes are derived from the North American Industry Classification System (NAICS) and do not resemble prior year codes. Select the category that best describes your primary business activity (for example Real Estate). Then select the activity that best identifies the principal source of your sales or receipts (for example, real estate agent). Now find the six-digit code assigned to this activity and enter it on all appropriate forms. The business tax application (BT-1) will accommodate up to four different codes related to your business. The codes will assist the Department in mailing tax bulletins and other information applicable to your business. For additional NAICS activity codes, you may visit our Web site at: https://secure.in.gov/apps/dor/bt1/naics.html Code Accommodation, Food Services, and Drinking Places (720000) 721000 721110 721120 721191 721199 721210 721310 722000 722100 722210 722300 722320 722410 Accommodation Hotels (except casino hotels) and Motels Casino Hotels Bed-and-Breakfast Inns All Other Traveler Accommodation RV (Recreational Vehicle) Parks & Recreational Camps Rooming and Boarding Houses Food Services & Drinking Places Full-Service Restaurants Limited-Service Eating Places Special Food Services (including food service contractors & caterers) Caterers Drinking Places (Alcoholic Beverages) Administrative and Support & Waste Management and Remediation Services 561000 561110 561210 561300 561410 561420 561430 561440 561450 561490 561499 561500 561520 561600 561700 561710 561720 561730 561740 561790 561900 562000 Administrative & Support Services Office of Administrative Services Facilities Support Services Employment Services Document Preparation Services Telephone Call Centers Business Service Centers (including private mail centers & copy shops) Collection Agencies Credit Bureaus Other Business Support Services (including repossession services, court reporting, & stenotype services) All Other Business Support Services Travel Arrangement & Reservation Services Tour Operators Investigation and Security Services Services to Buildings and Dwellings Exterminating & Pest Control Services Janitorial Services Landscaping Services Carpet & Upholstery Cleaning Services Other Services to Building & Dwellings Other Support Services (including pack- aging & labeling services, and convention & trade show organizers) Waste Management and Remediation Services Agriculture, Forestry, Hunting & Fishing 110000 111000 111100 111210 111300 111400 111900 Agriculture, Forestry, Fishing & Hunting Crop Production Oilseed & Grain Farming Vegetable & Melon Farming (including potatoes & yams) Fruit & Tree Nut Farming Greenhouse, Nursery, & Floriculture Production Other Crop Farming (including tobacco, cotton, sugar cane, hay, peanut, sugar beet & all other crop farming) Code 112000 112111 112112 112120 112210 112300 112400 112510 112900 113000 113110 113210 113310 114000 114110 114210 115000 115110 115210 115310 Animal Production Beef Cattle Ranching & Farming Cattle Feedlots Dairy Cattle & Milk Production Hog and Pig Farming Poultry & Egg Production Sheep & Goat Farming Animal Aquaculture (including shellfish & finfish farms and hatcheries) Other Animal Production Forestry and Logging Timber Tract Operations Forest Nurseries & Gathering of Forest Products Logging Fishing, Hunting and Trapping Fishing Hunting and Trapping Support Activities for Agriculture and Forestry Support Activities for Crop Production (including cotton ginning, soil preparation,planting & cultivating) Support Activities for Animal Production Support Activities for Forestry Arts, Entertainment, and Recreation (710000) 711000 711100 711110 711120 711130 711190 711210 711300 711410 711510 712100 713000 713100 713110 713200 713900 Performing Arts, Spectator Sports, and Related Industries Performing Arts Companies Theater Companies & Dinner Theaters Dance Companies Musical Groups & Artists Other Performing Arts Companies Spectator Sports (including sports clubs & racetracks) Promoters of Performing Arts, Sports, & Similar Events Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures Independent Artists, Writers, & Performers Museums, Historical Sites, & Similar Institutions Amusement, Gambling, and Recreation Industries Amusement Parks & Arcades Amusement & Theme Parks Gambling Industries Other Amusement & Recreation Industries (including golf courses, skiing, facilities, marinas, fitness centers, & bowling centers) Construction (230000) 233000 233110 233200 233300 234000 234100 Building, Developing, & General Constructing Land Subdivision & Land Developing Residential Building Construction Nonresidential Building Construction Heavy Construction Highway, Street, Bridge, & Tunnel Construction Code 234900 235000 235110 235500 235210 235310 235400 235610 235710 235810 235900 Other Heavy Construction Special Trade Contractors Plumbing, Heating, & Air-Conditioning Contractors Carpentry & Floor Contractors Painting & Wall Covering Contractors Electrical Contractors Masonry, Drywall, Insulation, & Tile Contractors Roofing, Siding, & Sheet Metal Contractors Concrete Contractors Water Well Drilling Contractors Other Special Trade Contractors Educational Services 611000 611110 611310 611510 611600 Educational Services Elementary & Secondary Schools Colleges, Universities and Professional Schools Technical and Trade Schools Other Schools and Instruction Finance and Insurance (520000) 522100 522110 522120 522130 522190 522200 522210 522220 522290 522291 522292 522293 522294 522298 522300 523100 523110 523120 523130 523140 523210 523900 524000 524113 524114 524121 524126 524130 524140 524150 Depository Credit Intermediation Commercial Banking Savings Institutions Credit Unions Other Depository Credit Intermediation Nondepository Credit Intermediation Credit Card Issuing Sales Financing Other Non-depository Credit Intermediation Consumer Lending Real Estate Credit (including mortgage bankers and originators) International Trade Financing Secondary Market Financing All Other Nondepository Credit Intermediation Activities Related to Credit Intermediation (including loan brokers) Securities, Commodity Contracts, and Other Intermediation and Brokerage Investment Banking & Securities Dealing Securities Brokerage Commodity Contracts Dealing Commodity Contracts Brokerage Securities and Commodity Exchanges Other Financial Investment Activities (including portfolio management & investment advice) Insurance Carriers and Related Activities Direct Life Insurance Carriers Direct Health & Medical Insurance Carriers Property & Casualty Insurance Carriers Direct Property and Casualty Insurance Carriers Reinsurance Carriers Direct Life, Health, and Medical Insurance & Reinsurance Carriers Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers Page 4 American LegalNet, Inc. www.FormsWorkFlow.com North American Industry Classification System (continued) Code 524210 524290 524292 524298 525000 525100 525910 525920 525930 525990 Insurance Agencies and Brokerages Other Insurance Related Activities Third Party Administration for Insurance and Pension Funds All Other Insurance Related Activities Funds, Trusts, and Other Financial Vehicles Insurance & Employee Benefit Funds Open-End Investment Funds (Form 1120-RIC) Trusts, Estates, and Agency Accounts Real Estate Investment Trusts (Form 1120-REIT) Other Financial Vehicles Health Care and Social Assistance (620000) 621000 621110 621111 621112 621210 621300 621310 621320 621330 621340 621391 621399 621400 621410 621420 621491 621492 621493 621498 621510 621610 621900 621910 621990 621991 622000 623000 623990 624000 624100 624200 624310 624410 Ambulatory Health Care Services Offices of Physicians Offices of Physicians (except mental health specialists) Offices of Physicians, Mental Health Specialists Offices of Dentists Offices of Other Health Practitioners Offices of Chiropractors Offices of Optometrists Offices of Mental Health Practitioners (except Physicians) Offices of Physical, Occupational & SpeechTherapists, and Audiologists Offices of Podiatrists Offices of All Other Miscellaneous Health Practitioners Outpatient Care Centers Family Planning Centers Outpatient Mental Health & Substance Abuse Centers HMO Medical Centers Kidney Dialysis Centers Freestanding Ambulatory Surgical and Emergency Centers All Other Outpatient Care Centers Medical and Diagnostic Laboratories Home Health Care Services Other Ambulatory Health Care Services Ambulance Services All Other Ambulatory Health Care Services Blood and Organ Banks Hospitals Nursing & Residential Care Facilities Other Residential Care Facilities Social Assistance Individual & Family Services Community Food & Housing, and Emer- gency & Other Relief Services Vocational Rehabilitation Services Child Day Care Services Information (510000) 511100 511110 511120 511130 511140 511190 511210 512000 512100 512200 513000 513100 513200 Publishing Industries Newspaper Publishers Periodical Publishers Book Publishers Database and Directory Publishers Other Publishers Software Publishers Motion Picture & Sound Recording Industries Motion Picture & Video Industries (except video rental) Sound Recording Industries Broadcasting and Telecommunications Radio & Television Broadcasting Cable Networks & Program Distribution Code 513300 514000 514100 514210 Telecommunications (including paging, cellular, satellite, & other telecommuni- cations) Information Services & Data Processing Services Information Services (including news syndicates, libraries, & on-line Information services) Data Processing Services Manufacturing 311000 311110 311200 311300 311400 311500 311610 311710 311800 311900 312000 312110 312120 312130 312140 312200 313000 314000 315000 315100 315210 315220 315230 315290 315990 316000 316110 316210 rubber 316990 321000 321110 321210 321900 322000 322100 322200 323100 323117 323119 324000 324110 324120 324190 325000 325100 325200 325300 325410 325500 325600 325900 326000 326100 326200 327000 327100 Food Manufacturing Animal Food Manufacturing Grain & Oilseed Milling Sugar & Confectionery Product Mfg. Fruit & Vegetable Preserving & Specialty Food Manufacturing Dairy Product Manufacturing Animal Slaughtering & Processing Seafood Product Preparation & Packaging Bakeries & Tortilla Manufacturing Other Food Manufacturing (including coffee, tea, flavorings & seasonings) Beverage and Tobacco Product Mfg. Soft Drink and Ice Manufacturing Breweries Wineries Distilleries Tobacco Manufacturing Textile Mills Textile Product Mills Apparel Manufacturing Apparel Knitting Mills Cut and Sew Apparel Contractors Men’s & Boys’ Cut & Sew Apparel Mfg. Women’s & Girls’ Cut & Sew Apparel Mfg. Other Cut & Sew Apparel Manufacturing Apparel Accessories & Other Apparel Mfg. Leather & Allied Product Manufacturing Leather & Hide Tanning & Finishing Footwear Manufacturing (including & plastic) Other Leather & Allied Product Mfg. Wood Product Manufacturing Sawmills and Wood Preservation Veneer, Plywood, & Engineered Wood Product Manufacturing Other Wood Product Manufacturing Paper Manufacturing Pulp, Paper, & Paperboard Mills Converted Paper Product Manufacturing Printing and Related Support Activities Book Printing Other Commercial Printing Petroleum and Coal Products Mfg. Petroleum Refineries (including integrated) Asphalt Paving, Roofing, & Saturated Materials Manufacturing Other Petroleum and Coal Products Mfg. Chemical Manufacturing Basic Chemical Manufacturing Resin, Synthetic Rubber & Artificial and Synthetic Fibers & Filaments Manufacturing Pesticide, Fertilizer, & Other Agricultural Chemical Manufacturing Pharmaceutical & Medicine Manufacturing Paint, Coating, & Adhesive Manufacturing Soap, Cleaning Compound, & Toilet Preparation Manufacturing Other Chemical Product & Preparation Mfg. Plastics and Rubber Products Mfg. Plastic Product Manufacturing Rubber Product Manufacturing Nonmetallic Mineral Product Mfg. Clay Product & Refractory Manufacturing Code 327210 Glass & Glass Product Manufacturing 327300 Cement & Concrete Product Mfg. 327400 Lime & Gypsum Product Manufacturing 327900 Other Nonmetallic Mineral Product Mfg. 331000 Primary Metal Manufacturing 331110 Iron and Steel Mills & Ferroalloy Mfg. 331200 Steel Product Manufacturing from Purchased Steel 331310 Alumina & Aluminum Production and Processing 331400 Nonferrous Metal (except Aluminum) Production & Processing 331500 Foundries 332000 Fabricated Metal Product Manufacturing 332110 Forging and Stamping 332210 Cutlery and Handtool Manufacturing 332300 Architectural and Structural Metals Mfg. 332400 Boiler, Tank, & Shipping Container Mfg. 332510 Hardware Manufacturing 332610 Spring and Wire Product Manufacturing 332700 Machine Shops; Turned Product & Screw; Nut & Bolt Manufacturing 332810 Coating, Engraving, Heat Treating, & Allied Activities 332900 Other Fabricated Metal Product Mfg. 333000 Machinery Manufacturing 333100 Agricultural, Construction, & Mining Machinery Manufacturing 333200 Industrial Machinery Manufacturing 333310 Commercial & Service Industry Machinery Manufacturing 333410 Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg. 333510 Metalworking Machinery Manufacturing 333610 Engine, Turbine, & Power Transmission Equipment Manufacturing 333900 Other General Purpose Machinery Mfg. 334000 Computer and Electronic Product Mfg. 334110 Computer & Peripheral Equipment Mfg. 334200 Communications Equipment Manufacturing 334310 Audio and Video Equipment Manufacturing 334410 Semiconductor & Other Electronic Component Manufacturing 334500 Navigational, Measuring, Electromedical, & Control Instruments Manufacturing 334610 Manufacturing & Reproducing Magnetic & Optical Media 335000 Electrical Equipment, Appliance, & Component Manufacturing 335100 Electric Lighting Equipment Manufacturing 335200 Household Appliance Manufacturing 335310 Electrical Equipment Manufacturing 335900 Other Electrical Equipment & Component Manufacturing 336000 Transportation Equipment Mfg. 336110 Motor Vehicle Mfg./Auto Light Duty 336210 Motor Vehicle Body & Trailer Manufacturing 336300 Motor Vehicle Parts Manufacturing 336410 Aerospace Product & Parts Manufacturing 336510 Railroad Rolling Stock Manufacturing 336610 Ship and Boat Building 336990 Other Transportation Equipment Mfg. 337000 Furniture and Related Product Mfg. 339000 Miscellaneous Manufacturing 339110 Medical Equipment & Supplies Mfg. 339900 Other Miscellaneous Manufacturing Mining (210000) 211110 Oil and Gas Extraction 212110 Coal Mining 212200 Metal Ore Mining 212310 Stone Mining and Quarrying 212320 Sand, Gravel, Clay, & Ceramic and Refractory Minerals Mining & Quarrying Page 5 American LegalNet, Inc. www.FormsWorkFlow.com North American Industry Classification System (continued) Code 212390 213110 Other Nonmetallic Mineral Mining & Quarrying Support Activities for Mining Other Services (810000) (except public administration) 811000 Repair and Maintenance 811110 Automotive Mechanical & Electrical Repair & Maintenance 811120 Automotive Body, Paint, Interior, and Glass Repair 811190 Other Automotive Repair & Maintenance (including oil change & lubrication shops & car wash) 811210 Electronic & Precision Equipment Repair and Maintenance 811310 Commercial & Industrial Machinery and Equipment (except Automotive & Electronic) Repair & Maintenance 811410 Home & Garden Equipment and Appliance Repair & Maintenance 811420 Reupholstery & Furniture Repair 811430 Footwear & Leather Goods Repair 811490 Other Personal & Household Goods Repair & Maintenance 812000 Personal and Laundry Services 812111 Barber Shops 812112 Beauty Shops 812113 Nail Salons 812190 Other Personal Care Services (including diet & weight reducing centers) 812210 Funeral Homes and Funeral Services 812220 Cemeteries and Crematories 812300 Drycleaning & Laundry Services 812310 Coin-Operated Laundries and Drycleaners 812320 Drycleaning and Laundry Services (except Coin-Operated) 812330 Linen and Uniform Supply 812910 Pet Care (except Veterinary) Services 812920 Photofinishing 812930 Parking Lots and Garages 812990 All Other Personal Services Professional, Scientific, & Technical Services 541100 Legal Services 541110 Offices of Lawyers 541190 Other Legal Services 541200 Accounting, Tax Preparation, Bookkeeping, and Payroll Services 541211 Offices of Certified Public Accountants 541213 Tax Preparation Services 541214 Payroll Services 541219 Other Accounting Services 541300 Architectural, Engineering, and Related Services 541310 Architectural Services 541320 Landscape Architectural Services 541330 Engineering Services 541340 Drafting Services 541350 Building Inspection Services 541360 Geophysical Surveying & Mapping Services 541370 Surveying & Mapping (except Geophysical) Services 541380 Testing Laboratories 541400 Specialized Design Services (including interior, industrial, graphic, & fashion design) 541500 Computer Systems Design & Related Services 541511 Custom Computer Programming Services 541512 Computer Systems Design Services 541513 Computer Facilities Management Services 541519 Other Computer Related Services Code 541600 541610 541700 541800 541860 541900 541910 541920 541930 541940 541990 551000 551111 551112 Management, Scientific, & Technical Consulting Services Management Consulting Services Scientific Research & Development Services Advertising and Related Services Direct Mail Advertising Other Professional, Scientific, and Technical Services Marketing Research and Public Opinion Polling Photographic Services Translation and Interpretation Services Veterinary Services All Other Professional, Scientific, and Technical Services Management of Companies and Enterprises Offices of Bank Holding Companies Office of Other Holding Companies Public Administration 920000 921000 Public Administration Executive, Legislative and Other General Government Support Real Estate and Rental and Leasing (530000) 531000 531110 531120 531130 531190 531210 531310 531320 531390 532000 532100 532210 532220 532230 532290 532291 532310 532400 532420 533110 Real Estate Lessors of Residential Buildings and Dwellings Lessors of Nonresidential Buildings (except Miniwarehouses) Lessors of Miniwarehouses and Self- Storage Units Lessors of Other Real Estate Property Offices of Real Estate Agents & Brokers Real Estate Property Managers Offices of Real Estate Appraisers Other Activities Related to Real Estate Rental and Leasing Services Automotive Equipment Rental & Leasing Consumer Electronics & Appliances Rental Formal Wear and Costume Rental Video Tape and Disc Rental Other Consumer Goods Rental Home Health Equipment Rental General Rental Centers Commercial and Industrial Machinery & Equipment Rental & Leasing Office Machinery and Equipment Rental and Leasing Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) Religious, Grantmaking, Civic, Professional and Similar Organizations 813000 Religious, Grantmaking, Civic, Professional, & Similar Organizations Retail Trade 441000 441110 441120 441210 441221 441222 441229 441300 442000 442110 442210 442291 442299 Motor Vehicle and Parts Dealers New Car Dealers Used Car Dealers Recreational Vehicle Dealers Motorcycle Dealers Boat Dealers All Other Motor Vehicle Dealers Automotive Parts, Accessories, & Tire Stores Furniture & Home Furnishings Stores Furniture Stores Floor Covering Stores Window Treatment Stores All Other Home Furnishings Stores Code 443000 443111 443112 443120 443130 444100 444110 444120 444130 444190 444200 445000 445100 445110 445120 445200 445210 445220 445230 445291 445292 445299 445310 446000 446110 446120 446130 446190 447100 447100 448000 448110 448120 448130 448140 448150 448190 448210 448310 448320 451000 451110 451120 451130 451140 451211 451212 451220 452000 452110 452900 453000 453110 453210 453220 453310 453910 453920 453930 453990 454000 454110 454210 454311 454312 Electronics and Appliance Stores Household Appliance Stores Radio, Television, Other Electronics Stores Computer and Software Stores Camera and Photographic Supplies Stores Building Material & Garden Equipment and Supplies Dealers Home Centers Paint and Wallpaper Stores Hardware Stores Other Building Material Dealers Lawn & Garden Equipment & Supplies Stores Food and Beverage Stores Grocery Stores Supermarkets and Other Grocery (except Convenience) Stores Convenience Stores Specialty Food Store Meat Markets Fish and Seafood Markets Fruit and Vegetable Markets Baked Goods Stores Confectionery and Nut Stores All Other Specialty Food Stores Beer, Wine, and Liquor Stores Health and Personal Care Stores Pharmacies and Drug Stores Cosmetics, Beauty Supplies & Perfume Stores Optical Goods Stores Other Health & Personal Care Stores Gasoline Stations Gasoline Stations (including convenience stores with gas) Clothing & Clothing Accessories Stores Men’s Clothing Stores Women’s Clothing Stores Children’s & Infants’ Clothing Stores Family Clothing Stores Clothing Accessories Stores Other Clothing Stores Shoe Stores Jewelry Stores Luggage & Leather Goods Stores Sporting Goods, Hobby, Book, and Music Stores Sporting Goods Stores Hobby, Toy, and Game Stores Sewing, Needlework & Piece Goods Stores Musical Instrument & Supplies Stores Book Stores News Dealers and Newsstands Prerecorded Tape, CD and Record Stores General Merchandise Stores Department Stores Other General Merchandise Stores Miscellaneous Store Retailers Florists Office Supplies & Stationery Stores Gift, Novelty, and Souvenir Stores Used Merchandise Stores Pet and Pet Supplies Stores Art Dealers Manufactured (Mobile) Home Dealers All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops) Nonstore Retailers Electronic Shopping & Mail-Order Houses Vending Machine Operators Heating Oil Dealers Liquefied Petroleum Gas (Bottled Gas) Dealers Page 6 American LegalNet, Inc. www.FormsWorkFlow.com North American Industry Classification System (continued) Code 454319 454390 Other Fuel Dealers Other Direct Selling Establishments - Flea Markets (including door-to-door retailing, frozen food plan providers, party plan merchandise, & coffee-break service providers) Transportation and Warehousing 481000 Air Transportation 482110 Rail Transportation 483000 Water Transportation 484000 Truck Transportation 484110 General Freight Trucking, Local 484120 General Freight Trucking, Long-distance 484200 Specialized Freight Trucking 485000 Transit and Ground Passenger Transportation 485110 Urban Transit Systems 485210 Interurban & Rural Bus Transportation 485310 Taxi Service 485320 Limousine Service 485410 School & Employee Bus Transportation 485510 Charter Bus Industry 485990 Other Transit & Ground Passenger Transportation 486000 Pipeline Transportation 487000 Scenic and Sightseeing Transportation 488000 Support Activities for Transportation 488100 Support Activities for Air Transportation 488210 Support Activities for Rail Transportation 488300 Support Activities for Water Transportation 488410 Motor Vehicle Towing 488490 Other Support Activities for Road Transportation 488510 Freight Transportation Arrangement 488990 Other Support Activities for Transportation 492000 Couriers and Messengers 492110 Couriers 492210 Local Messengers and Local Delivery 493000 Warehousing and Storage 493100 Warehousing & Storage (except lessors of miniwarehouses & self-storage units) Code 421800 421910 421920 421930 421940 421990 422000 422100 422210 422300 422400 422500 422600 422700 422800 422910 422920 422930 422940 422950 422990 Machinery, Equipment, & Supplies Wholesalers Sporting & Recreational Goods & Supplies Wholesalers Toy & Hobby Goods & Supplies Wholesalers Recyclable Material Wholesalers Jewelry, Watch, Precious Stone, & Precious Metal Wholesalers Other Miscellaneous Durable Goods Wholesalers Wholesale Trade, Nondurable Goods Paper & Paper Product Wholesalers Drugs and Druggists’ Sundries Wholesalers Apparel, Piece Goods, & Notions Wholesalers Grocery & Related Product Wholesalers Farm Product Raw Material Wholesalers Chemical and Allied Products Wholesalers Petroleum and Petroleum Products Wholesalers Beer, Wine, & Distilled Alcoholic Beverage Wholesalers Farm Supplies Wholesalers Book, Periodical, and Newspaper Wholesalers Flower, Nursery Stock, & Florists’ Supplies Wholesalers Tobacco & Tobacco Product Wholesalers Paint, Varnish, & Supplies Wholesalers Other Miscellaneous Nondurable Goods Wholesalers 999999 Unclassified Establishments (unable to classify) Utilities 221000 Utilities 221100 Electric Power Generation, Transmission & Distribution 221210 Natural Gas Distribution 221300 Water, Sewage & Other Systems Unrelated Business Activities 900000 900001 900002 900003 900004 Unrelated Debt-financed Activities - other than rental or real estate Investment Activies by section 501(c) (7), (9), or (17) organizations Rental of Personal Property Passive Income Activities with Controlled Organizations Exploited Exempt Activities Wholesale Trade 421000 421100 421200 421300 421400 421500 421600 421700 Wholesale Trade, Durable Goods Motor Vehicle & Motor Vehicle Parts & Supplies Wholesales Furniture & Home Furnishing Wholesalers Lumber & Other Construction Materials Wholesalers Professional & Commercial Equipment & Supplies Wholesalers Metal & Mineral (except Petroleum) Wholesalers Electrical Goods Wholesalers Hardware, and Plumbing & Heating Equip- ment & Supplies Wholesalers Page 7 American LegalNet, Inc. www.FormsWorkFlow.com