COMBINED BUSINESS TAX REGISTRATION APPLICATION

1 GOVERNMENT OF THE DISTRICT OF COLUMBIAOFFICE OF THE CHIEF FINANCIAL OFFICEROFFICE OF TAX AND REVENUECOMBINED BUSINESS TAX REGISTRATION APPLICATION List of Principal BUSINESS Activity (NAICS) Codes Instructions Form FR-500 General Information (Part I) Franchise Tax REGISTRATION (Part II) Employer s Withholding Tax REGISTRATION (Part III) Sales and Use Tax REGISTRATION (Part IV ) Personal Property Tax REGISTRATION (Part V1) Miscellaneous Tax (Part V2) Unemployment Compensation Tax REGISTRATION (Part VI) FR-500 OFFICE OF TAX AND REVENUECUSTOMER SERVICE ADMINISTRATION941 North Capitol Street, , 20002 Telephone No. (202) 727-4829(Rev. 3/03)Agriculture, Forestry, Fishing and HuntingCodeCrop Production111100 Oilseed & Grain Farming111210 Vegetable & Melon Farming(including potatoes & yams)111300 Fruit & Tree Nut Farming111400 Greenhouse Nursery, &Floriculture Production111900 Other Crop Farming (includingtobacco, cotton, sugarcane, hay,peanut, sugar beet & all othercrop farming)Animal Production112111 Beef Cattle Ranching &Farming112112 Cattle Feedlots112120 Dairy Cattle & Milk Production112210 Hog & Pig Farming112300 Poultry & Egg Production112400 Sheep & Goat Farming112510 Animal Aquaculture (includingshellfish & finfish farms &hatcheries)

2 112900 Other Animal ProductionForestry and Logging113110 Timber Tract Operations113210 Forest Nurseries & Gathering of Forest Products113310 LoggingFishing, Hunting and Trapping114110 Fishing114210 Hunting & TrappingSupport Activities for Agriculture andForestry115110 Support Activities for CropProduction (including cottonginning, soil preparation,planting & cultivating)115210 Support Activities for AnimalProduction115310 Support Activities for ForestryMining211110 Oil & Gas Extraction212110 Coal Mining212200 Metal Ore Mining212310 Stone Mining & Quarrying212320 Sand, Gravel, Clay, & Ceramic& Refractory Minerals Mining & Quarrying212390 Other Nonmetallic MineralMining & Quarrying213110 Support Activities for MiningUtilities221100 Electric Power Generation,Transmission & Distribution221210 Natural Gas Distribution221300 Water, Sewage & OtherSystemsConstructionBuilding, Developing, and GeneralContracting233110 Land Subdivision & LandDevelopmentCode233200 Residential BuildingConstruction233300 Nonresidential BuildingConstructionHeavy Construction234100 Highway, Street, Bridge, &Tunnel Construction234900 Other Heavy ConstructionSpecial Trade Contractors235110 Plumbing, Heating, & Air-Conditioning Contractors235210 Painting & Wall CoveringContractors235310 Electrical Contractors235400 Masonry, Drywall.

3 Insulation, &Tile Contractors235500 Carpentry & Floor Contractors235610 Roofing, Siding, & Sheet MetalContractors235710 Concrete Contractors235810 Water Well Drilling Contractors235900 Other Special Trade ContractorsManufacturingFood Manufacturing311110 Animal food Mfg311200 Grain & Oilseed Milling311300 Sugar & Confectionery ProductMfg311400 Fruit & Vegetable Preserving &Specialty food Mfg311500 Dairy Product Mfg311610 Animal Slaughtering andProcessing311710 Seafood Product Preparation &Packaging311800 Bakeries & Tortilla Mfg311900 Other food Mfg (includingcoffee, tea, flavorings &seasonings)Beverage and Tobacco ProductManufacturing312110 Soft Drink & Ice Mfg312120 Breweries312130 Wineries312140 Distilleries312200 Tobacco ManufacturingTextile Mills and Textile Product Mills313000 Textile Mills314000 Textile Product MillsApparel Manufacturing315100 Apparel Knitting Mills315210 Cut & Sew Apparel Contractors315220 Men s & Boys Cut & SewApparel Mfg315230 Women s & Girls Cut & SewApparel Mfg315290 Other Cut & Sew Apparel mfg315990 Apparel Accessories & OtherApparel MfgLeather and Allied ProductManufacturing316110 Leather & Hide Tanning &Finishing316210 Footwear Mfg (including rubber& plastics)

4 316990 Other Leather & Allied ProductMfgCodeWood Product Manufacturing321110 Sawmills & Wood Preservation321210 Veneer, Plywood, & Engineered Wood Product Mfg321900 Other Wood Product MfgPaper Manufacturing322100 Pulp, Paper & Paperboard Mills322200 Converted Paper Product MfgPrinting and Related SupportActivities323100 Printing & Related SupportActivitiesPetroleum and Coal ProductsManufacturing324100 Petroleum Refineries(including integrated)324120 Asphalt Paving, Roofing, &Saturated Materials Mfg324190 Other Petroleum & CoalProducts MfgChemical Manufacturing325100 Basic Chemical Mfg325200 Resin, Synthetic Rubber &Artificial & Synthetic Fibers &Filaments Mfg325300 Pesticide, Fertilizer, & OtherAgricultural Chemical Mfg325410 Pharmaceutical & Medicine Mfg325500 Paint Coating, & Adhesive Mfg325600 Soap, Cleaning Compound, &Toilet Preparation Mfg325900 Other Chemical Product &Preparation MfgPlastics and Rubber ProductsManufacturing326100 Plastics Product Mfg326200 Rubber Product MfgNonmetallic Mineral ProductManufacturing327100 Clay Product & Refractory Mfg327210 Glass & Glass Product Mfg327300 Cement & Concrete ProductMfg327400 Lime & Gypsum Product Mfg327900 Other Nonmetallic MineralProduct MfgPrimary Metal Manufacturing331110 Iron & Steel Mills & FerroalloyMfg331200 Steel Product Mfg fromPurchased Steel331310 Alumina & AluminumProduction & Processing331400 Nonferrous Metal (exceptAluminum) Production &Processing331500 FoundriesFabricated Metal ProductManufacturing332110 Forging & Stamping332210 Cutlery & Handtool Mfg332300 Architectural & Structural MetalsMfg332400 Boiler, Tank, & ShippingContainer Mfg332510 Hardware Mfg332610 Spring & Wire Product Mfg332700 Machine Shops; TurnedProduct.

5 & Screw, Nut, & BoltMfg332810 Coating, Engraving, HeatTreating, & Allied Activities332900 Other Fabricated Metal ProductMfgMachinery Manufacturing333100 Agriculture, Construction, &Mining Machinery Mfg333200 Industrial Machinery Mfg333310 Commercial & Service IndustryMachinery Mfg333410 Ventilation, Heating, Air-Conditioning, & CommercialRefrigeration Equipment Mfg333510 Metalworking Machinery Mfg333610 Engine, Turbine & PowerTransmission Equipment MfgCode333900 Other General PurposeMachinery MfgComputer and Electronic ProductManufacturing334110 Computer & PeripheralEquipment Mfg334200 Communications EquipmentMfg334310 Audio & Video Equipment Mfg334410 Semiconductor & OtherElectronic Component Mfg334500 Navigational, Measuring,Electromedical, & ControlInstruments Mfg334610 Manufacturing & ReproducingMagnetic & Optical MediaElectrical Equipment, Appliance, andComponent Manufacturing335100 Electric Lighting Equipment Mfg335200 Household Appliance Mfg335310 Electrical Equipment Mfg335900 Other Electrical Equipment &Component MfgTransportation EquipmentManufacturing336100 Motor Vehicle Mfg336210 Motor Vehicle Body & TrailerMfg336300 Motor Vehicle Parts Mfg336410 Aerospace Product & Parts Mfg336510 Railroad Rolling Stock Mfg336610 Ship & Boat Building336990 Other Transportation EquipmentMfgFurniture and Related ProductManufacturing337000 Furniture & Related ProductManufacturingMiscellaneous Manufacturing339110 Medical Equipment & SuppliesMfg339900 Other MiscellaneousManufacturingWholesale TradeWholesale Trade, Durable Goods421100 Motor Vehicle & Motor VehicleParts & Supplies Wholesalers421200 Furniture & Home FurnishingWholesalers421300 Lumber & Other ConstructionMaterials Wholesalers421400 Professional & CommercialEquipment & SuppliesWholesalers421500 Metal & Mineral (exceptPetroleum)

6 Wholesalers421600 Electrical Goods Wholesalers421700 Hardware, & Plumbing &Heating Equipment & SuppliesWholesalers421800 Machinery, Equipment, &Supplies Wholesalers421910 Sporting & Recreational Goods& Supplies Wholesalers421920 Toy & Hobby Goods & SuppliesWholesalers421930 Recyclable MaterialWholesalers421940 Jewelry, Watch, Precious Stone,& Precious Metal Wholesalers421990 Other Miscellaneous DurableGoods Wholesalers422100 Paper & Paper ProductWholesalers422210 Drugs & Druggists SundriesWholesalers422300 Apparel, Piece Goods, &Notions Wholesalers422400 Grocery & Related ProductWholesalers422500 Farm Products Raw MaterialWholesalers422600 Chemical & Allied ProductsWholesalersCodes for Principal BUSINESS ActivityThis list of principal BUSINESS activities and their associated codes isdesigned to classify an enterprise by the type of activity in which it isengaged. These principal BUSINESS activity codes are based on the NorthAmerican Industry Classification a company purchases raw materials and supplies them to a subcontrac-tor to produce the finished product, but retains title to the product, the com-pany is considered a manufacturer and must use one of the manufacturingcodes (311110-339900).

7 CodeWholesale Trade, Durable Goods422700 Petroleum & PetroleumProducts Wholesalers422800 Beer, Wine, & Distilled AlcoholicBeverage Wholesalers422910 Farm Supplies Wholesalers422920 Books, Periodical, & NewspaperWholesalers422930 Flower, Nursery Stock &Florists Supplies Wholesalers422940 Tobacco & Tobacco ProductWholesalers422950 Paint, Varnish, & SuppliesWholesalers422990 Other MiscellaneousNondurable Goods WholesalersRetail TradeMotor Vehicle and Parts Dealers441110 New Car Dealers441120 Used Car Dealers441210 Recreational Vehicle Dealers441221 Motorcycle Dealers441222 Boat Dealers441229 All Other Motor Vehicle Dealers441300 Automotive Parts, Accessories,& Tire StoresFurniture and Home FurnishingsStores442110 Furniture Stores442210 Floor Covering Stores442291 Window Treatment Stores442299 All Other Home FurnishingsStoresElectronics and Appliance Stores443111 Household Appliance Stores443112 Radio, Television, & OtherElectronics Stores443120 Computer & Software Stores443130 Camera & PhotographicSupplies StoresBuilding Material and GardenEquipment and Supplies Dealers444110 Home Centers444120 Paint & Wallpaper Stores444130 Hardware Stores444190 Other Building Material Dealers444200 Lawn & Garden Equipment &Supplies StoresFood and Beverage Stores445110 Supermarkets and OtherGrocery (except Convenience)Stores445120 Convenience Stores445210 Meat Markets445220 Fish & Seafood Markets445230 Fruit & Vegetable Markets445291 Baked Goods Stores445292 Confectionery & Nut Stores445299 All Other Specialty food Stores445310 Beer, Wine, & Liquor StoresHealth and Personal Care Stores446110 Pharmacies & Drug Stores446120 Cosmetics, Beauty Supplies, &Perfume Stores446130 Optical Goods Stores446190 Other Health & Personal CareStoresGasoline Stations447100 Gasoline Stations (includingconvenience stores with gas)

8 Clothing and Clothing AccessoriesStores448110 Men s Clothing Stores448120 Women s Clothing Stores448130 Children s & Infants ClothingStores448140 Family Clothing Stores448150 Clothing Accessories Stores448190 Other Clothing Stores448219 Shoe Stores448310 Jewelry Stores448320 Luggage & Leather GoodsStoresCodeSporting Goods, Hobby, Book, andMusic Stores451110 Sporting Goods Stores451120 Hobby, Toy, & Game Stores451130 Sewing, Needlework, & PieceGoods Stores451140 Musical Instrument & SuppliesStores451211 Book Stores451212 News Dealers & Newsstands451220 Prerecorded Tape, CompactDisc, & Record StoresGeneral Merchandise Stores452110 Department Stores452900 Other General MerchandiseStoresMiscellaneous Store Retailers453110 Florists453210 Office Supplies & StationeryStores453220 Gift, Novelty, & Souvenir Stores453310 Used Merchandise Stores453910 Pet & Pet Supplies Stores453920 Art Dealers453930 Manufactured (Mobile) HomeDealers453990 All Other Miscellaneous StoreRetailers (including tobacco,candle, & trophy shops)Nonstore Retailers454110 Electronic Shopping & Mail-Order Houses454210 Vending Machine Operators454311 Heating Oil Dealers454312 Liquefied Petroleum Gas(Bottled Gas) Dealers454319 Other Fuel Dealers454390 Other Direct SellingEstablishments (including door-to-door retailing, frozen foodplan providers, party planmerchandisers, & coffee-breakservice providers)

9 Transportation and WarehousingAir, Rail, and Water Transportation481000 Air Transportation482110 Rail Transportation483000 Water TransportationTruck Transportation484110 General Freight Trucking, Local484120 General Freight Trucking, Long-distance484200 Specialized Freight TruckingTransit and Ground PassengerTransportation485110 Urban Transit Systems485210 Interurban & Rural BusTransportation485310 Taxi Service485320 Limousine Service485410 School & Employee BusTransportation485510 Charter Bus Industry485990 Other Transit & GroundPassenger TransportationPipeline Transportation486000 Pipeline TransportationScenic & Sightseeing Transportation487000 Scenic & SightseeingTransportationSupport Activities for Transportation488100 Support Activities for AirTransportation488210 Support Activities for RailTransportation488300 Support Activities for WaterTransportation488410 Motor Vehicle Towing488490 Other Support Activities forRoad Transportation488510 Freight TransportationArrangementCode488990 Other Support Activities forTransportationCouriers and Messengers492110 Couriers492210 Local Messengers & LocalDeliveryWarehousing And Storage493100 Warehousing & Storage (exceptlessors of)

10 Miniwarehouses &self-storage units)Information Publishing Industries511110 Newspaper Publishers511120 Periodical Publishers511130 Book Publishers511140 Database & DirectoryPublishers511190 Other Publishers511210 Software PublishersMotion Picture and Sound RecordingIndustries512100 Motion Picture & VideoIndustries (except video rental)512200 Sound Recording IndustriesBroadcasting andTelecommunications513100 Radio & Television Broadcasting513200 Cable Networks & ProgramDistribution513300 Telecommunications (includingpaging, cellular, satellite, &other telecommunications)Information Services and DataProcessing Services514100 Information Services (includingnews syndicates, libraries, & on-line information services)514210 Data processing ServicesFinance and InsuranceDepository Credit Intermediation522110 Commercial Banking522120 Savings Institutions522130 Credit Unions522190 Other Depository CreditIntermediationNondepository Credit Intermediation522210 Credit Card Issuing522220 Sales Financing522291 Consumer Lending522292 Real Estate Credit (includingmortgage bankers & originators)522293 International Trade Financing522294 Secondary Market Financing522298 All Other Nondepository CreditIntermediationActivities Related to CreditIntermediation522300 Activities Related to CreditIntermediation (including loanbrokers)Securities, Commodity Contracts, andOther Financial Investments andRelated Activities523110 Inves