Accounting, Auditing, and Bookkeeping Services
Agricultural Co-operatives
Air Conditioning Contractors – Sales and Installation, Heating Contractors – Sales, Service, Installation
Air Conditioning and Refrigeration Repair Shops
Airlines, Air Carriers ( not listed elsewhere)
Airports, Airport Terminals, Flying Fields
Amusement Parks, Carnivals, Circuses, Fortune Tellers
Antique Shops – Sales, Repairs, and Restoration Services
Aquariums, Sea-aquariums, Dolphinariums
Architectural – Engineering and Surveying Services
Art Dealers and Galleries
Artist’s Supply and Craft Shops
Automated Fuel Dispensers
Automobile Parking Lots and Garages
Automobile and Truck Dealers (Used Only)
Automotive Body Repair Shops
Automotive Parts, Accessories Stores
Bands, Orchestras, and Miscellaneous Entertainers (Not Elsewhere Classified)
Betting (including Lottery Tickets, Casino Gaming Chips, Off-track Betting and Wagers at Race Tracks)
Bicycle Shops – Sales and Service
Billiard and Pool Establishments
Blueprinting and Photocopying Services
Books, Periodicals, and Newspapers
Bus Lines, Including Charters, Tour Buses
Business Services, Not Elsewhere Classified
Business and Secretarial Schools
Buying/Shopping Services, Clubs
Cable and other pay television (previously Cable Services)
Camera and Photographic Supply Stores
Candy, Nut, and Confectionery Stores
Car Rental Companies ( Not Listed Below)
Car and Truck Dealers (New and Used) Sales, Service, Repairs, Parts, and Leasing
Card Shops, Gift, Novelty, and Souvenir Shops
Carpet and Upholstery Cleaning
Charitable and Social Service Organizations
Chemicals and Allied Products, Not Elsewhere Classified
Children’s and Infant’s Wear Stores
Civic, Fraternal, and Social Associations
Cleaning and Maintenance, Janitorial Services
Clothing Rental – Costumes, Formal Wear, Uniforms
Colleges, Junior Colleges, Universities, and ProfessionalSchools
Commercial Equipment, Not Elsewhere Classified
Commercial Photography, Art and Graphics
Commercial Sports, Athletic Fields, Professional Sport Clubs, and Sport Promoters
Computer Maintenance and Repair Services, Not Elsewhere Classified
Computer Network Services
Computer Programming, Integrated Systems Design and Data Processing Services
Computers, Computer Peripheral Equipment, Software
Construction Materials, Not Elsewhere Classified
Consumer Credit Reporting Agencies
Contractors – Concrete Work
Contractors – Special Trade, Not Elsewhere Classified
Counseling Service – Debt, Marriage, Personal
Courier Services – Air or Ground, Freight forwarders
Court Costs, including Alimony and Child Support
Cruise and Steamship Lines
Dance Halls, Studios and Schools
Dating and Escort Services
Dentists and Orthodontists
Digital Goods => Applications (Excludes Games)
Digital Goods => Large Digital Goods Merchant
Digital Goods => Media, Books, Movies, Music
Direct Marketing – Catalog Merchant
Direct Marketing – Catalog and Catalog and Retail Merchant
Direct Marketing – Continuity/Subscription Merchant
Direct Marketing – Inbound Teleservices Merchant
Direct Marketing – Not Elsewhere Classified
Direct Marketing – Travel Related Arrangements Services
Direct Marketing- Insurance Service
Direct Marketing- Outbound Telemarketing Merchant
Doctors and Physicians (Not Elsewhere Classified)
Drapery, Window Covering and Upholstery Stores
Drinking Places (Alcoholic Beverages), Bars, Taverns, Cocktail lounges, Nightclubs and Discotheques
Drug Stores and Pharmacies
Drugs, Drug Proprietors, and Druggist’s Sundries
Durable Goods, Not Elsewhere Classified
Eating places and Restaurants
Electric Razor Stores – Sales and Service
Electric, Gas, Sanitary and Water Utilities
Electrical And Small Appliance Repair Shops
Electrical Parts and Equipment
Elementary and Secondary Schools
Employment Agencies, Temporary Help Services
Equipment Rental and Leasing Services, Tool Rental, Furniture Rental, and Appliance Rental
Exterminating and Disinfecting Services
Fax services, Telecommunication Services
Financial Institutions – Manual Cash Disbursements
Financial Institutions – Manual Cash Disbursements
Financial Institutions – Merchandise and Services
Fireplace, Fireplace Screens, and Accessories Stores
Florists’ Supplies, Nursery Stock and Flowers
Fuel – Fuel Oil, Wood, Coal, Liquefied Petroleum
Funeral Service and Crematories
Furniture, Furniture Repair, and Furniture Refinishing
Furniture, Home Furnishings, and Equipment Stores, ExceptAppliances
General Contractors-Residential and Commercial
Glass, Paint, and Wallpaper Stores
Government Services ( Not Elsewhere Classified)
Government-Licensed Horse/Dog Racing
Government-Licensed On-Line Casinos (On-Line Gambling)
Government-Owned Lotteries
Grocery Stores, Supermarkets
Hardware Equipment and Supplies
Hearing Aids – Sales, Service, and Supply Stores
Hobby, Toy, and Game Shops
Home Supply Warehouse Stores
Horticultural Services, Landscaping Services
Household Appliance Stores
Industrial Supplies, Not Elsewhere Classified
Information Retrieval Services
Insulation – Contractors, Masonry, Stonework Contractors, Plastering Contractors, Stonework and Masonry Contractors, Tile Settings Contractors
Insurance Premiums, (no longer valid for first presentment work)
Insurance Sales, Underwriting, and Premiums
Insurance, Not Elsewhere Classified ( no longer valid forfirst presentment work)
Laundry – Family and Commercial
Laundry, Cleaning, and Garment Services
Legal Services and Attorneys
Local/Suburban Commuter Passenger Transportation – Railroads, Feries, Local Water Transportation.
Lodging – Hotels, Motels, Resorts, Central Reservation Services (not elsewhere classified)
Lumber and Building Materials Stores
Mail Order Houses Including Catalog Order Stores, Book/Record Clubs (No longer permitted for U.S. original presentments)
Management, Consulting, and Public Relations Services
Marinas, Marine Service, and Supplies
Meat Provisioners – Freezer and Locker
Medical Services and Health Practitioners (Not Elsewhere Classified)
Medical and Dental Laboratories
Medical, Dental Ophthalmic, Hospital Equipment and Supplies
Membership Clubs (Sports, Recreation, Athletic), Country Clubs, and Private Golf Courses
Membership Organizations ( Not Elsewhere Classified)
Men’s Women’s and Children’s Uniforms and Commercial Clothing
Men’s and Boy’s Clothing and Accessories Stores
Men’s and Women’s Clothing Stores
Metal Service Centers and Offices
Misc. Food Stores – Convenience Stores and Specialty Markets
Misc. General Merchandise
Miscellaneous Apparel and Accessory Shops
Miscellaneous Auto Dealers
Miscellaneous Home Furnishing Specialty Stores
Miscellaneous Personal Services ( not elsewhere classifies)
Miscellaneous Publishing and Printing
Miscellaneous and Specialty Retail Stores
Money Orders – Wire Transfer
Motion Pictures and Video Tape Production and Distribution
Motor Freight Carriers, Moving and Storage Companies, Trucking – Local/Long Distance, Delivery Services – Local
Motor Home and Recreational Vehicle Rentals
Motor vehicle supplies and new parts
Music Stores, Musical Instruments, Piano Sheet Music
News Dealers and Newsstands
Non-Financial Institutions – Foreign Currency, Money Orders (not wire transfer) and Travelers Cheques
Non-durable Goods, Not Elsewhere Classified
Nurseries – Lawn and Garden Supply Store
Nursing and Personal Care Facilities
Office and Commercial Furniture
Office, Photographic, Photocopy, and Microfilm Equipment
Opticians, Optical Goods, and Eyeglasses (no longer validfor first presentments)
Opticians, Opticians Goods and Eyeglasses
Optometrists and Ophthalmologists
Orthopedic Goods Prosthetic Devices
Package Stores – Beer, Wine, and Liquor
Package Tour Operators (For use in Germany only)
Paints, Varnishes, and Supplies
Pawn Shops and Salvage Yards
Pet Shops, Pet Foods, and Supplies Stores
Petroleum and Petroleum Products
Photofinishing Laboratories, Photo Developing
Piece Goods, Notions, and Other Dry Goods
Plumbing and Heating Equipment and Supplies
Podiatrists and Chiropodists
Postal Services – Government Only
Precious Stones and Metals, Watches and Jewelry
Professional Services ( Not Elsewhere Defined)
Protective and Security Services – Including Armored Carsand Guard Dogs
Public warehousing, Storage
Quick Copy, Reproduction and Blueprinting Services
Real Estate Agents and Managers - Rentals
Recreation Services (Not Elsewhere Classified)
Recreational and Utility Trailers, Camp Dealers
Repair Shops and Related Services –Miscellaneous
Roofing – Contractors, Sheet Metal Work – Contractors, Siding – Contractors
Schools and Educational Services ( Not Elsewhere Classified)
Service Stations ( with or without ancillary services)
Sewing, Needle, Fabric, and Price Goods Stores
Shop Repair Shops and Shoe Shine Parlors, and Hat Cleaning Shops
Specialty Cleaning, Polishing, and Sanitation Preparations
Sporting and Recreational Camps
Sports Apparel, Riding Apparel Stores
Stamp and Coin Stores – Philatelic and Numismatic Supplies
Stationery Stores, Office and School Supply Stores
Stationery, Office Supplies, Printing, and Writing Paper
Stenographic and Secretarial Support Services
Swimming Pools – Sales, Service, and Supplies
Tailors, Seamstress, Mending, and Alterations
Telecommunications Equipment including telephone sales
Testing Laboratories ( non-medical)
Theatrical Producers (Except Motion Pictures), Ticket Agencies
Tire Re-treading and Repair Shops
Tourist Attractions and Exhibits
Trailer Parks and Camp Grounds
Transportation Services, Not elsewhere classified)
Travel Agencies and Tour Operations
Truck and Utility Trailer Rentals
Typesetting, Plate Making, & Related Services
Typewriter Stores – Sales, Rental, Service
Used Merchandise and Secondhand Stores
Video Amusement Game Supplies
Video Game Arcades/Establishments
Vocational Schools and Trade Schools
Watch, Clock, Jewelry, and Silverware Stores
Watch, Clock, and Jewelry Repair
Women’s Accessory and Specialty Shops
Women’s Ready-to-Wear Stores
Wrecking and Salvage Yards
