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Application For Merchants Registration Certificate And Exemption Certificate Form. This is a Puerto Rico form and can be use in Department Of Treasury.
Tags: Application For Merchants Registration Certificate And Exemption Certificate, AS 2914.1, Puerto Rico Department Of Treasury,
Form AS 2914.1 Rev. Apr 9 08 Serial Number APPLICATION FOR MERCHANT'S REGISTRATION CERTIFICATE AND EXEMPTION CERTIFICATE PART I - INFORMATION OF MERCHANT'S PRINCIPAL OFFICE 1. Legal name of the corporation, partnership, individual owner (name, initial, last name) or other Receipt Stamp 2. Social security or employer identification number under which the income from this activity is informed on the income tax return (It is mandatory to complete this line) 3. Telephone Ext. 4. E-mail address 5. Postal address (Post Office Box, Urbanization or Building, Number or Apartment, Street) Municipality / City Zip Code State Country 6. Principal office's physical address (Urbanization or Building, Number or Apartment, Street) 7. Type of organization: Individual 8. Date of incorporation or creation: Day Estate or Trust Corporation or Partnership 9. Closing date of your accounting period: Day Year Month Country Zip Code State Municipality / City Month 10. Aggregate business volume at the end of the calendar year prior to the application (It shall be the sum of the business volume of all your locations): $ , , . 11. Amount of locations / activities included in this application: 12. Amount of Schedules included with this application: (It cannot be less than one) PART II - LOCATIONS / ACTIVITIES Indicate the information for each one of the locations operated by the business (submit Schedule AS 2914.1 if necessary). - * - You shall complete all lines of this part in order to process the application. - * 13. Trade name or "DBA" 14. Type of registration certificate requested (Check one): If you checked Temtorary Business or Exhibitor, indicate:(From: Day 15. Will you sell tangible personal property? Yes Merchant Mobile business Month Year Temporary business To: Day Exhibitor Year Month Ext. No 16. Telephone 17. Physical address (Urbanization or Building, Number or Apartment, Street). If it is the same as the one indicated on line 6, check here and continue on line 18 Municipality / City State Zip Code ) . Country Retention: Six (6) years. American LegalNet, Inc. www.FormsWorkflow.com Form AS 2914.1 Page 2 Rev. Apr 9 08 CONTINUED PART II (LOCATIONS / ACTIVITIES) 18. Description of the activity 20. Beginning date of operations: 19. North American Industry Day Month Year Classification System(NAICS) 21. Indicate if you are requesting an exemption certificate: Yes No 22. If you answered "Yes" on line 21, indicate the reason for requesting an exemption certificate: Manufacturing plant Reseller 23. Business volume at the end of the calendar year prior to the application: $ , , . PART III - PERSONS HAVING INTEREST IN THE BUSINESS 24. Indicate the information for each owner, partner, shareholder or any other person owning 50% or more interest in the business: Ownership percentage 24a. Name Title Social security or employer identification number If your business provides services, do you own 50% or more interest in another business? Name Yes No. If "Yes", indicate the following information for the other business: Social security or employer identification number Ownership percentage 24b. Name Title Social security or employer identification number If your business pvovides services, do you own 50% or more interest in another business? Name Yes No. If "Yes", indicate the following information for the other business: Social security or employer identification number OATH I hereby declare under penalties of perjury that this application has been examined by me, and that to the best of my knowledge and belief, all the information provided herein is true, correct and complete. I also agree to notify the Secretary of the Treasury of any change in the information provided on this application, within 30 days of the change or event. The declaration of the person that prepares this application (except the merchant) is with respect to the available information, and such information has been verified. Merchant's name Merchant's signature Title Date Name of duly authorized agent Signature of duly authorized agent Date Social security or employer identification number Address Telephone TO BE COMPLETED BY THE DEPARTMENT OF THE TREASURY After evaluating this application, I certify that it is complete in all of its parts and that the information provided herein is presumed to be true. Nevertheless, the Department of the Treasury reserves the right to conduct any future investigation to verify the information. Employee's name District Employee's signature Date Confirmation number Retention: Six (6) years. American LegalNet, Inc. www.FormsWorkflow.com Schedule AS 2914.1 Rev. Apr 9 08 LOCATIONS Legal name of the corporation, partnership, individual owner (name, initial, last name) or other Use this Schedule if you own more locations than the spaces provided in Part II of the Application for Merchant's Registration Certificate and Exemption Certificate (Form AS 2914.1). 1. Trade name or "DBA" 2. Type of registration certificate requested (Check one): Merchant If you checked Temporary Business or Exhibitor, indicate: (From:Day 3. Will you sell tangible personal property? Yes Mobile business Month Temporary business To:Day Year Exhibitor Month ) Year Ext. No 4. Telephone 5. Physical address (Urbanization or Building, Number or Apartment, Street) Country Zip Code State Municipality / City 6. Description of the activity 7. North American Industry 8. Beginning date of operations: Classification System (NAICS) Day Month Year 9. Indicate if you are requesting an exemption certificate: Yes No 10. If you answered "Yes" on ine 9, indicate the reason for requesting an exemption certificate: Manufacturing plant Reseller 11. Business volume at the end of the calendar year prior to the application: $ , , . 1. Trade name or "DBA" 2. Type of registration certificate requested (Check one): Merchant Month If you checked Temporary Business or Exhibitor, indicate: (From:Day 3. Will you sell tangible personal property? Yes Mobile business Temporary business Year To:Day Exhibitor Month Year ) Ext. No 4. Telephone 5. Physical address (Urbanization or Building, Number or Apartment, Street) Municipality / City Country Zip Code State 6. Description of the activity 7. North American Industry 8. Beginning date of operations: Classification System (NAICS) Day Month Year 9. Indicate if you are requesting an exemption certificate: Yes No 10. If you answered "Yes" on ine 9, indicate the reason for requesting an exemption certificate: Manufacturing plant Reseller 11. Business volume at the end of the calendar year prior to the application: $ , , . Retention: Six (6) years. American LegalNet, Inc. www.FormsWorkflow.com Schedule AS 2914.1 Page 2 Rev. Apr 9 08 1. Trade name or "DBA" 2. Type of registration certificate requested (Check one): Merchant Month If you checked Temporary Business or Exhibitor, indicate: (From: Day 3. Will you sell tangible personal property? Yes Mobile business Year Temporary business To: Day Exhibitor Month Year ) Ext. No 4. Telephone 5. Physical address (Urbanization or Building, Number or Apartment, Street) Country Zip Code State Municipality / City 6. Description of the activity 7. North American Industry 8. Beginning date of operations: Classification System (NAICS) Day Month Year 9. Indicate if you are requesting an exemption certificate: Yes No 10. If you answered "Yes" on ine 9, indicate the reason for requesting an exemption certificate: Manufacturing plant Reseller 11. Business volume at the end of the calendar year prior to the application: $ , , . 1. Trade name or "DBA" 2. Type of registration certificate requested (Check one): Merchant Month If you checked Temporary Business or Exhibitor, indicate: (From:Day 3. Will you sell tangible personal property? Yes Mobile business No Year Temporary business To:Day Exhibitor Month Year ) Ext. 4. Telephone 5. Physical address (Urbanization or Building, Number or Apartment, Street) Municipality / City Country Zip Code State 6. Description of the activity 7. North American Industry 8. Beginning date of operations: Classification System (NAICS) Day Month Year 9. Indicate if you are requesting an exemption certificate: Yes No 10. If you answered "Yes" on ine 9, indicate the reason for requesting an exemption certificate: Manufacturing plant Reseller 11. Business volume at the end of the calendar year prior to the application: $ , , . Retention: Six (6) years. American LegalNet, Inc. www.FormsWorkflow.com Form AS 2914.1 Rev. Apr 9 08 INSTRUCTIONS Who must complete and file this form? Every person that wishes to carry or carries out business in Puerto Rico and wishes to request an Exemption Certificate must complete and file this form. Every exhibitor, mobile or temporary business must also complete this form. When should you complete and file this form? The application must be submitted to the Secretary of the Treasury 30 days before the person, enterprise, partnership or corporation begins to operate a business. Where and how should you complete and file this form? The application can be filed using our web page at www.hacienda.gobierno.pr/ivu, by clicking on the “Application for Merchant’s Registration” button. The application can also be mailed to the Department of the Treasury, Consumption Tax Bureau (Merchants’ Registry), PO Box 9024140, San Juan, PR 00902-4140, or visit any Collections Office, Collections District or Merchant’s Service Centers located in: Line 15 - Indicate if you will sell tangible personal property in each location. “Tangible personal property” means an article or personal property that can be seen, weighed, measured or touched, or is in any way perceptible to the senses, or susceptible to appropriation. Line 18 - Indicate the nature of your principal business activity. For example, if your principal business activity is furniture manufacturing, enter furniture manufacturing; if it is the retail sale of furniture, enter furniture store. Line 19 – Enter the code related to the activity previously indicated on line 18. Use the North American Industry Classification System (NAICS) code list provided with the instructions of this form. Line 21 – Indicate if you are requesting an exemption certificate. Merchants that purchase tangible personal property for resale, and those entitled to the exemption provided by Section 2506 of the Code are the only ones that may request an exemption certificate. PARTIII • San Juan #330 Segarra Street, Newport I Building Bechara Sector, Kennedy Avenue Marginal, Puerto Nuevo Line 24 – Complete this line with information related to the owners, partners or shareholders who own 50% or more interest in the business. • Ponce Governmental Center Hostos Avenue, Las Américas Corner Oath – If this application is filed by a duly authorized representative, it must be signed by the taxpayer and the representative. The Power and Declaration of Representation (Form AS 2745-A) must also be included with this application. • Arecibo Governmental Center Rotarios Avenue • SCHEDULE AS 2914.1 (LOCATIONS) Complete this Schedule only if you own more locations than the spaces provided in Part II of the Application for Merchant’s Registration Certificate and Exemption Certificate (Form AS 2914.1). Use more than one Schedule if necessary. Mayagüez Governmental Center #50 Nenadich Street CHANGES OR AMENDMENTS Type or print in black or blue ink all the information requested in the application. Submitting an incomplete form may delay the issuance of the Merchants’ Registration Certificate and Exemption Certificate, as applicable. SPECIFIC INSTRUCTIONS PART I Line 6 – In the case of individual owners, mobile and temporary businesses, indicate de owner’s home address. In the case of other types of organizations, indicate the physical address of the main office. Line 10 – Indicate the aggregate business volume of all activities and locations. “Business volume” means the gross sales of any business (reduced by returns) and the gross income received or derived from any service rendered or from any other commercial activity. PART II Provide the information related to each location operated by the business. Complete and include with this application Schedule AS 2914.1 (Locations) if you own more locations than the spaces provided on this line. Line 14 - You can only check one of the alternatives provided. . . . . Merchant – every person that wishes to carry or carries out business in Puerto Rico, except exhibitors, mobile and temporary businesses. Mobile business – a business that sells taxable items without a permanent or fixed establishment, in mobile units, walking or from establishments that are not adhered to any building or real property. Temporary business – a business that operates for less than six consecutive months during the year. Indicate the months during which the business will operate. Every merchant will have the obligation to notify the Secretary of the Treasury of any change or amendment to the information provided in this application, theft of the Merchants’ Registration Certificate, or total or partial cease of operations, no later than 30 days after the change or event. The following are examples of situations that will require the filing of an amended application: change of address, addition of new locations or commercial activities, among others. To that effect, the following forms must be completed and filed, as applicable: . . . . Application for Change to the Information of Merchant’s Principal Office (Form AS 2914.1 A) Application for Amendments to the Merchant’s Registration Certificate of a Commercial Location (Form AS 2914.1 B) Application to Add a New Location or Activity to a Merchant Registered in the Merchant’s Registry (Form AS 2914.1 C) Application for Duplicate of Merchant’s Registration Certificate (Form AS 2917.1) IMPORTANT INFORMATION Once the Secretary of the Treasury approves the Application for Merchant’s Registration Certificate and Exemption Certificate, a Merchants’ Registration Certificate and Exemption Certificate, when applicable, will be issued. The Merchants’ Registration Certificate will confirm whether or not the merchant is considered a withholding agent. Every person that violates the provisions of Subtitle BB of the Code, the requirements established by the Secretary or the regulations promulgated under this Subtitle, will be subject to administrative and criminal sanctions, as applicable. Therefore, the information provided in this application must be true, correct and complete. Exhibitor – a person that, through an agreement, is authorized to sell taxable items in a specialized convention or exhibition. Indicate the duration of the convention or exhibition. American LegalNet, Inc. www.FormsWorkflow.com American LegalNet, Inc. www.FormsWorkflow.com DEPARTMENT OF THE TREASURY North American Industry Classification System (NAICS) Code List If you are engaged in any of the following industries or activities, please use this code list: 522110 524000 531210 531320 541100 541211 541310 541320 541330 541340 541360 541370 541690 611000 621110 621510 622000 Financial institutions, as defined under Section 1024(f)(4) of the Code Insurance services and commissions Real estate firms, agents and brokers Real estate appraisers Legal services Certified Public Accountants Architects Landscape architects Engineers Drafting services Geologists Surveyors Agronomists Educational services Doctors Medical and diagnostic laboratories Hospitals or other facilities that provide medical services If your industry or activity does not appear in the previous list, please use the following code list: Agriculture, Forestry, Fishing and Hunting 110000 111000 111100 111210 111300 111400 111900 112000 112111 112112 112120 112210 112300 112400 112510 112900 113000 113110 113210 113310 114000 114110 114210 115000 115110 115210 115310 Agriculture, Forestry, Fishing and 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) 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 Mining 211110 212110 212200 212310 212320 212390 213110 Oil and Gas Extraction Coal Mining Metal Ore Mining Stone Mining and Quarrying Sand, Gravel, Clay, & Ceramic and Refractory Minerals Mining & Quarrying Other Nonmetallic Mineral Mining & Quarrying Support Activities for Mining Utilities 221000 221100 221210 Utilities Electric Power Generation, Transmission & Distribution Natural Gas Distribution 221300 Water, Sewage & Other Systems Construction 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 234900 Other Heavy Construction Page 1 of 7 American LegalNet, Inc. www.FormsWorkflow.com 235000 235110 235500 235210 235310 235400 235610 235710 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 322100 322200 323100 323117 323119 324000 324110 324120 311000 311110 311200 Food Manufacturing Animal Food Manufacturing Grain & Oilseed Milling 325410 325500 325600 311300 311400 325900 326000 326100 326200 327000 327100 327210 Plastic Product Manufacturing Rubber Product Manufacturing Nonmetallic Mineral Product Mfg. Clay Product & Refractory Manufacturing Glass & Glass Product Manufacturing 312100 312110 312120 312130 312140 312200 313000 314000 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 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. 235810 235900 Water Well Drilling Contractors Other Special Trade Contractors 324190 325000 325100 325200 327300 327400 327900 331000 331110 331200 331310 331400 315000 315100 315210 315220 315230 315290 315990 316000 316110 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 331500 332000 332110 332210 332300 332400 332510 332610 332700 316210 Footwear Manufacturing (including rubber & plastic) 332810 Cement & Concrete Product Mfg. Lime & Gypsum Product Manufacturing Other Nonmetallic Mineral Product Mfg. Primary Metal Manufacturing Iron and Steel Mills & Ferroalloy Mfg. Steel Product Manufacturing from Purchased Steel Alumina & Aluminum Production and Processing Nonferrous Metal (except Aluminum) Production & Processing Foundries Fabricated Metal Product Manufacturing Forging and Stamping Cutlery and Handtool Manufacturing Architectural and Structural Metals Mfg. Boiler, Tank, & Shipping Container Mfg. Hardware Manufacturing Spring and Wire Product Manufacturing Machine Shops; Turned Product & Screw; Nut & Bolt Manufacturing Coating, Engraving, Heat Treating, & Allied Activities 316990 321000 321110 Other Leather & Allied Product Mfg. Wood Product Manufacturing Sawmills and Wood Preservation 332900 333000 333100 321210 333200 321900 Veneer, Plywood, & Engineered Wood Product Manufacturing Other Wood Product Manufacturing 333310 322000 Paper Manufacturing 333410 Manufacturing 325300 311500 311610 311710 311800 311900 Page 2 of 7 Other Fabricated Metal Product Mfg. Machinery Manufacturing Agricultural, Construction, & Mining Machinery Manufacturing Industrial Machinery Manufacturing Commercial & Service Industry Machinery Manufacturing Ventilation, Heating, Air-Condtioning, & Commercial Refrigeration Equipment Mfg. American LegalNet, Inc. www.FormsWorkflow.com 333510 333610 422300 422400 Apparel, Piece Goods, & Notions Wholesalers Grocery & Related Product Wholesalers 333900 334000 334110 334200 Metalworking Machinery Manufacturing Engine, Turbine, & Power Transmission Equipment Manufacturing Other General Purpose Machinery Mfg. Computer and Electronic Product Mfg. Computer & Peripheral Equipment Mfg. Communications Equipment Manufacturing 422500 422600 422700 422800 334310 334410 Audio and Video Equipment Manufacturing Semiconductor & Other Electronic Component Manufacturing 422910 422920 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 334500 422930 335100 Navigational, Measuring, Electromedical, & Control Instruments Manufacturing Manufacturing & Reproducing Magnetic & Optical Media Electrical Equipment, Appliance, & Component Manufacturing Electric Lighting Equipment Manufacturing 335200 335310 335900 336000 336110 336210 336300 336410 336510 336610 336990 337000 339000 339110 339900 Household Appliance Manufacturing Electrical Equipment Manufacturing Other Electrical Equipment & Component Manufacturing Transportation Equipment Mfg. Motor Vehicle Mfg./Auto Light Duty Motor Vehicle Body & Trailer Manufacturing Motor Vehicle Parts Manufacturing Aerospace Product & Parts Manufacturing Railroad Rolling Stock Manufacturing Ship and Boat Building Other Transportation Equipment Mfg. Furniture and Related Product Mfg. Miscellaneous Manufacturing Medical Equipment & Supplies Mfg. Other Miscellaneous Manufacturing 334610 335000 422940 422950 Flower, Nursery Stock, & Floristsφ Supplies Wholesalers Tobacco & Tobacco Product Wholesalers Paint, Varnish, & Supplies Wholesalers 422990 Other Miscellaneous Nondurable GoodsWholesalers Retail Trade 421000 421100 Wholesale Trade, Durable Goods Motor Vehicle & Motor Vehicle Parts & Supplies Wholesales 441000 441110 441120 441210 441221 441222 441229 441300 442000 442110 442210 442291 442299 443000 443111 443112 443120 421200 421300 Furniture & Home Furnishing Wholesalers Lumber & Other Construction Materials Wholesalers 443130 444100 421400 Professional & Commercial Equipment & Supplies Wholesalers Metal & Mineral (except Petroleum) Wholesalers Electrical Goods Wholesalers Hardware, and Plumbing & Heating Equipment & Supplies Wholesalers Machinery, Equipment, & Supplies Wholesalers Sporting & Recreational Goods & Supplies Wholesalers Toy & Hobby Goods & Supplies Wholesalers Recyclable Material Wholesalers 444110 Camera and Photographic Supplies Stores Building Material & Garden Equipment and Supplies Dealers Home Centers 444120 444130 444190 Paint and Wallpaper Stores Hardware Stores Other Building Material Dealers 444200 445000 445100 445110 445120 Lawn & Garden Equipment & Supplies Stores Food and Beverage Stores Grocery Stores Supermarkets and Other Grocery (except Convenience) Stores Convenience Stores 445200 445210 445220 445230 Specialty Food Store Meat Markets Fish and Seafood Markets Fruit and Vegetable Markets Wholesale Trade 421500 421600 421700 421800 421910 421920 421930 421940 421990 422000 422100 422210 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 Page 3 of 7 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 Electronics and Appliance Stores Household Appliance Stores Radio, Television, & Other Electronics Stores Computer and Software Stores American LegalNet, Inc. www.FormsWorkflow.com 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 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 (including convenience stores with gas) Gasoline Stations (including convenience stores with gas) Clothing and 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 483000 484000 484110 484120 484200 485000 485110 485210 485310 485320 485410 485510 485990 486000 487000 488000 488100 488210 488300 488410 488490 488510 488990 492000 492110 492210 493000 493100 451220 452000 452110 452900 453000 453110 453210 453220 453310 453910 453920 453930 Prerecorded Tape, Compact Disc, 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 453990 454000 454110 454210 454311 All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops) Nonstore Retailers Electronic Shopping & Mail-Order Houses Vending Machine Operators Heating Oil Dealers 454312 454319 Liquefied Petroleum Gas (Bottled Gas) Dealers Other Fuel Dealers 514000 514100 454390 Other Direct Selling Establishments - Flea Markets (including door-to-door retailing, frozen food plan providers, party plan merchandise, & coffee-break service providers) 514210 Information 511100 511110 511120 511130 511140 511190 511210 512000 512100 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) 512200 Sound Recording Industries 513000 513100 513200 513300 Broadcasting and Telecommunications Radio & Television Broadcasting Cable Networks & Program Distribution Telecommunications (including paging, cellular, satellite, & other telecommunications) Information Services & Data Processing Services Information Services (including news syndicates, libraries, & on-line Information services) Data Processing Services Finance and Insurance Transportation and Warehousing 481000 482110 Air Transportation Rail Transportation Water Transportation Truck Transportation General Freight Trucking, Local General Freight Trucking, Long-distance Specialized Freight Trucking Transit and Ground Passenger Transportation Urban Transit Systems Interurban & Rural Bus Transportation Taxi Service Limousine Service School & Employee Bus Transportation Charter Bus Industry Other Transit & Ground Passenger Transportation Pipeline Transportation Scenic and Sightseeing Transportation Support Activities for Transportation Support Activities for Air Transportation Support Activities for Rail Transportation Support Activities for Water Transportation Motor Vehicle Towing Other Support Activities for Road Transportation Freight Transportation Arrangement Other Support Activities for Transportation Couriers and Messengers Couriers Local Messengers and Local Delivery Warehousing and Storage Warehousing & Storage (except lessors of miniwarehouses & self-storage units) 522100 522110 Page 4 of 7 Depository Credit Intermediation Commercial Banking American LegalNet, Inc. www.FormsWorkflow.com 522120 522130 522190 522200 522210 522220 522290 522291 522292 523110 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 523120 Securities Brokerage 532420 523130 Commodity Contracts Dealing 533110 523140 523210 Commodity Contracts Brokerage Securities and Commodity Exchanges 523900 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 522293 522294 522298 522300 523100 524000 524113 524114 524121 524126 524130 524140 532220 532230 532290 532291 Formal Wear and Costume Rental Video Tape and Disc Rental Other Consumer Goods Rental Home Health Equipment Rental 532310 General Rental Centers 532400 Commercial and Industrial Machinery & Equipment Rental & Leasing Office Machinery and Equipment Rental and Leasing Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) 541211 541213 541214 Legal Services Offices of Lawyers Other Legal Services Accounting, Tax Preparation, Bookkeeping, and Payroll Services Offices of Certified Public Accountants Tax Preparation Services Payroll Services 541219 Other Accounting Services 541300 541310 541320 Architectural, Engineering, and Related Services Architectural Services Landscape Architectural Services 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 541330 541340 541350 541360 541370 Engineering Services Drafting Services Building Inspection Services Geophysical Surveying & Mapping Services Surveying & Mapping (except Geophysical) Services Real Estate Investment Trusts (Form 1120-REIT) Other Financial Vehicles 541380 541400 Testing Laboratories Specialized Design Services (including interior, industrial, graphic, & fashion design) Computer Systems Design & Related Services Custom Computer Programming Services Computer Systems Design Services Computer Facilities Management Services Other Computer Related Services Management, Scientific, & Technical Consulting Services 524210 524290 524292 524298 525000 525100 525910 525920 525930 525990 Real Estate, Rental and Leasing Services 531000 531110 531120 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 Professional, Scientific and Technical Services Direct Property and Casualty Insurance Carriers Reinsurance Carriers Direct Life, Health, and Medical Insurance & Reinsurance Carriers Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers Insurance Agencies and Brokerages Other Insurance Related Activities Third Party Administration for Insurance and Pension Funds 524150 531130 531190 531210 531310 531320 531390 532000 532100 532210 Real Estate Lessors of Residential Buildings and Dwellings Lessors of Nonresidential Buildings (except Miniwarehouses) 541100 541110 541190 541200 541500 541511 541512 541513 541519 541600 Page 5 of 7 American LegalNet, Inc. www.FormsWorkflow.com Health Care and Social Assistance 541610 541700 541800 541860 541900 Management Consulting Serivces Scientific Research & Development Services Advertising and Related Services Direct Mail Advertising Other Professional, Scientific, and Technical Services 621000 621110 621111 541910 541920 541930 541940 541990 551000 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 621112 621210 621300 621310 621320 621330 551111 Offices of Bank Holding Companies 621340 551112 Office of Other Holding Companies 621391 621399 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 Administrative and Support & Waste Management and Remediation Services 621400 Outpatient Care Centers Family Planning Centers Outpatient Mental Health & Substance Abuse Centers 561000 Administrative & Support Services 621410 621420 561110 561210 561300 Office of Administrative Services Facilities Support Services Employment Services 621491 621492 621493 561410 561420 561430 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 621498 621510 621610 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 621900 621910 621990 Other Ambulatory Health Care Services Ambulance Services All Other Ambulatory Health Care Services 621991 622000 623000 623990 624000 624100 624200 Blood and Organ Banks Hospitals Nursing & Residential Care Facilities Other Residential Care Facilities Social Assistance Individual & Family Services Community Food & Housing, and Emergency & Other Relief Services Vocational Rehabilitation Services Child Day Care Services 561440 561450 561490 561499 561500 561520 561600 561700 561710 561720 561730 561740 561790 561900 562000 Landscaping Services Carpet & Upholstery Cleaning Services Other Services to Building & Dwellings Other Support Services (including packaging & labeling services, and convention & trade show organizers) Waste Management and Remediation Services 624310 624410 Arts, Entertainment, and Recreation 711000 Educational Services 611000 611110 611310 611510 Educational Services Elementary & Secondary Schools Colleges, Universities and Professional Schools Technical and Trade Schools 711100 711110 711120 711130 711190 711210 611600 Other Schools and Instruction 711300 Page 6 of 7 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 American LegalNet, Inc. www.FormsWorkflow.com 711410 711510 712100 713000 713100 713110 713200 713900 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) 811490 812000 812111 812112 812113 811420 811430 811410 812190 Accommodation, Food Services and Drinking Places 812210 721000 721110 721120 Accommodation Hotels (except casino hotels) and Motels Casino Hotels 812220 812300 812310 812320 721191 721199 721210 721310 722000 722100 722210 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 722300 722320 Special Food Services (including food service contractors & caterers) Caterers 722410 Other Personal & Household Goods Repair & Maintenance Personal and Laundry Services Barber Shops Beauty Shops Nail Salons Reupholstery & Furniture Repair Footwear & Leather Goods Repair Home & Garden Equipment and Appliance Repair & Maintenance Other Personal Care Services (including diet & weight reducing centers) Funeral Homes and Funeral Services Drinking Places (Alcoholic Beverages) 812330 812910 812920 812930 812990 Cemeteries and Crematories Drycleaning & Laundry Services Coin-Operated Laundries and Drycleaners Drycleaning and Laundry Services (except CoinOperated) Linen and Uniform Supply Pet Care (except Veterinary) Services Photofinishing Parking Lots and Garages All Other Personal Services Religious, Grantmaking, Civic, Professional and 813000 Similar Organizations Religious, Grantmaking, Civic, Professional, & Similar 813000 Organizations Unrelated Business Activities Other Services (except public administration) 900000 811000 Repair and Maintenance 900001 811110 811120 Automotive Mechanical & Electrical Repair & Maintenance Automotive Body, Paint, Interior, and Glass Repair 900002 900003 811190 Other Automotive Repair & Maintenance (including oil change & lubrication shops & car wash) Electronic & Precision Equipment Repair and Maintenance 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 Commercial & Industrial Machinery and Equipment (except Automotive & Electronic) Repair & Maintenance 999999 Unclassified Establishments (unableto classify) 811210 811310 Page 7 of 7 American LegalNet, Inc. www.FormsWorkflow.com