rp-04-43.pdf

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Part III

Administration, Procedural, and Miscellaneous

26 CFR 1.6041-1: Return of information as to payments of $600 or more
(Also: 26 CFR 1.6041A)

Rev. Proc. 2004-43

SECTION 1. PURPOSE

This revenue procedure provides an optional procedure that payors may use in
determining whether payment card transactions are reportable under section 6041 or
section 6041A of the Internal Revenue Code. In addition, payors, or their authorized
agents, may use this optional procedure in determining whether payment card
transactions are reportable payments for purposes of the Internal Revenue Service TIN
Matching Program under section 3406.

In general, this revenue procedure classifies businesses by Merchant Category
Codes (MCCs) according to whether they predominantly furnish services (for which
payments are reportable) or predominantly provide goods (for which payments are not
reportable). A payment card organization may assign MCCs, or equivalent Industry
Codes, to merchant/payees that accept its payment cards and notify cardholder/payors
that use its payment card of the MCC or equivalent Industry Code assigned to a
merchant/payee. A cardholder/payor may then rely on the MCC or equivalent Industry
Code assigned to a merchant/payee in determining whether a payment card transaction
with that merchant/payee is subject to reporting under section 6041 or section 6041A.

SECTION 2. BACKGROUND

.01 Reporting requirements under sections 6041 and 6041A
. If a person is
engaged in a trade or business and, in the course of that trade or business, pays any
person $600 or more of rent, salaries, wages, premiums, annuities, compensation,
remunerations, emoluments, or other fixed or determinable gains, profits, and income
during a calendar year, section 6041 generally requires the payor to file an information
return with the Internal Revenue Service (Service) and to furnish an information
statement to the payee.

Section 1.6041-3(c) of the Income Tax Regulations provides an exception to
reporting for payments for merchandise, telegrams, telephone, freight, storage and
similar charges. Section 1.6041-3(p)(1) provides an exception to reporting for payments
made to a corporation, unless the corporation is engaged in providing medical and
health care services or is engaged in the billing and collecting of payments in respect to
providing medical and health care services. The same provision also provides that

2
- -
reporting is not required for payments made to a hospital or extended care facility that is
a tax-exempt organization described in section 501(c)(3) or to a hospital or extended
care facility owned and operated by the United States, a State, the District of Columbia,
a possession of the United States, or a political subdivision, agency or instrumentality of
any of the foregoing. Section 1.6041-3(p)(2) provides that reporting is not required for
payments to an organization exempt from taxation under section 501(a) or an individual
retirement plan. Section 1.6041-3(p)(3) provides that reporting is not required for
payments made to the United States. Section 1.6041-3(p)(4) provides that reporting is
not required for payments made to a State, the District of Columbia, a possession of the
United States, or any political subdivision of the foregoing.

If a person is engaged in a trade or business and, in the course of that trade or
business, pays any person $600 or more for services during a calendar year, section
6041A(a) generally requires the payor to file an information return with the Service and
to furnish an information statement to the service provider. In general, the exceptions to
reporting under section 6041 apply to reporting under section 6041A. However, section
6041A(d)(3) provides that reporting is generally required for payments made by a
Federal executive agency to a corporation.

Revenue Ruling 81-232, 1981-2 C.B. 231, involved an insurance company
making payments to an automobile repair shop for the repair of an insured automobile.
The repair contract required payment of $300 for labor and $700 for parts. The ruling
held that the entire payment was reportable under section 6041 because the portion of
the payment attributable to parts was merely incidental to the obligation to repair the
automobile. The ruling further held that no part of the payment was excepted from the
reporting requirements of section 6041 as a payment of a bill for merchandise.

.02 Payment card transactions
. A payment card transaction is a transaction in
which a cardholder/payor uses a payment card (as defined in section 4.05 of this
revenue procedure) to purchase goods or services and a merchant agrees to accept the
payment card as a means of obtaining payment. A payment card organization (as
defined in section 4.06 of this revenue procedure) sets the standards and provides the
mechanism for effecting the payment.

SECTION 3. SCOPE.

This revenue procedure applies to payment card organizations and their
members, affiliates, and licensees and to cardholder/payors that purchase goods or
services in payment card transactions. In addition, cardholder/payors, or their
authorized agents, will be allowed to rely on MCCs or equivalent Industry Codes for
purposes of TIN matching with respect to reportable payments as defined in section
3406(b). Currently, the IRS TIN Matching Program is available only for certain
reportable payments as defined in section 3406(b), including reportable payments under
sections 6041 and 6041A.

3
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SECTION 4. DEFINITIONS

For purposes of this revenue procedure, the terms listed below are defined and
applied as follows:

.01 Cardholder
. A cardholder (or cardholder/payor) is the person that agrees to
make the payment through the payment card organization. Thus, in the case of a
payment card issued to an employee of a person that agrees to make payments
through the payment card organization, the employer rather than the employee is the
cardholder.

.02 Merchant
. A merchant (or merchant/payee) is a payee that has agreed to
accept the payment card issued by the payment card organization as payment for
goods and services.

.03 Merchant Category Code
. A Merchant Category Code (MCC) is a
classification code that is assigned by a payment card organization to a
merchant/payee. The payment card organization assigns the merchant a particular
code based on the predominant business activity of the merchant.

.04 Industry Code
. An Industry Code is the number that corresponds to, and
identifies, a merchant in the same business as a merchant assigned a particular MCC.

.05 Payment Card. A payment card is a card (or an account) issued by a
payment card organization to a cardholder/payor, which upon presentation to a
merchant/payee, represents an agreement of the cardholder to pay the merchant
through the payment card organization.

.06 Payment Card Organization
. A payment card organization is an entity that
sets the standards and provides the mechanism for effectuating payment between a
purchaser and a merchant in a payment card transaction. A payment card organization
generally provides the payment mechanism by issuing payment cards, enrolling
merchants as authorized acceptors of payment cards for payment for goods or services,
and ensuring the system conducts the transactions in accordance with prescribed
standards. In any case in which a payment card organization acts through a member,
affiliate, or licensee, the action is treated for purposes of this revenue procedure
(including this definition) as an action by the payment card organization.

.07 Payment Card Transaction
. A payment card transaction is a transaction in
which a cardholder/payor uses a payment card (as defined in section 4.05 of this
revenue procedure) to purchase goods or services, and a merchant agrees to accept a
payment card as a means of obtaining payment.

SECTION 5. APPLICATION

4
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.01 Payment Card Organizations
. A payment card organization may assign
MCCs, or equivalent Industry Codes, to merchant/payees and notify cardholder/payors
of the MCCs or equivalent Industry Codes assigned to merchant/payees. If the MCC or
equivalent Industry Code assigned to a merchant/payee is not listed in section 5.03 (an
unlisted code) and the payment card organization determines that merchants within the
assigned code are similar to merchants within an MCC or equivalent Industry Code that
is listed (a listed code), the payment card organization may notify cardholder/payors that
they may treat payments to the merchant in the same manner as payments to
merchants within the listed code. If the payment card organization determines that
merchants within the assigned code are not similar to merchants within any listed code,
it should notify cardholder/payors that the treatment of payments to the merchant
depends on whether, under the facts and circumstances, information reporting is
required with respect to the payments. The payment card organization and its
members, affiliates, and licensees must exercise due diligence in verifying the type of
business that a merchant conducts. In addition, the payment card organization and its
members, affiliates, and licensees must exercise reasonable business judgment in
assigning MCCs or equivalent Industry Codes and in determining whether merchants
within an unlisted code are similar to merchants within a listed code.

If the Service notifies the payment card organization that the MCC or equivalent
Industry Code assigned to a merchant/payee is incorrect, this revenue procedure does
not apply to payment card transactions with the merchant/payee occurring more than 60
days after the date of the notification unless the payment card organization has
assigned the merchant/payee a new MCC or equivalent Industry Code that is
satisfactory to the Service and notified cardholder/payors of the correction. If the
payment card organization fails to assign the merchant/payee a new MCC or equivalent
Industry Code that is satisfactory to the Service and notify cardholder/payors of the
correction during the 60-day period following the date of the notification that a
merchant/payee MCC or equivalent Industry Code is incorrect, the payment card
organization must notify cardholder/payors before the end of the period that they may
no longer rely on the MCC or equivalent Industry Code assigned to the merchant/payee.
Similar procedures apply if the payment card organization determines that merchants
within the unlisted code assigned to a merchant/payee are similar to merchants within a
listed code and the Service notifies the payment card organization that this
determination is incorrect.

The Service may assist payment card organizations and their members,
affiliates, and licensees in determining whether the MCC or equivalent Industry Code
assigned to a merchant/payee is correct or whether merchants within an unlisted code
are similar to merchants within a listed code. The Service will periodically update the
table in section 5.03 and requests that payment card organizations notify the Service of
updates to the MCCs.

02. Cardholder/payors
. A cardholder/payor may rely on the MCC or equivalent
Industry Code assigned to a merchant/payee in determining whether a payment card

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transaction with that merchant/payee is subject to information reporting under section
6041 or section 6041A. Thus, if a merchant/payee is assigned an MCC and the table in
section 5.03 indicates that payments to merchants in that category are not reportable
under section 6041 or section 6041A, a cardholder/payor is not required to report
payment card transactions with the merchant/payee. Similarly, an indication in the table
that payments to a category of merchants are reportable under section 6041 or section
6041A reflects a determination by the Service that those merchants predominantly
furnish services, and cardholder/payors may treat payment card transactions with those
merchants as payments for services. Similar procedures apply if the merchant/payee is
assigned an unlisted code and the payment card organization notifies the
cardholder/payor that it may treat payments to the merchant in the same manner as
payments to merchants within a listed code. If the merchant/payee is assigned an
unlisted code and the payment card organization notifies the cardholder/payor that the
treatment of payments to the merchant depends on the facts and circumstances, the
cardholder/payor must determine based on the actual nature of the transaction whether
information reporting is required with respect to the payments.

If a cardholder/payor determines that the MCC or equivalent Industry Code
assigned by the payment card organization does not reflect the actual nature of the
transaction, the cardholder/payor may determine whether information reporting is
required based on the actual nature of the transaction. For example, transactions not
qualifying for the merchandise exception to information reporting under this revenue
procedure may qualify for the exception under the generally applicable rules of sections
6041 and 6041A if, in fact, only merchandise is provided. In addition, other exceptions
to information reporting (such as the exception for payments to corporations) may apply.

.03 Table
. The following table is used in applying the optional procedure
permitted under this revenue procedure.
MCC Merchant Category Reportable under
6041/6041A and
Authority for Exception
0742 Veterinary Services Yes
0763 Agricultural Cooperative Yes
0780 Landscaping Services Yes
1520 General Contractors Yes
1711 Heating, Plumbing, A/C Yes
1731 Electrical Contractors Yes
1740 Masonry, Stonework, and Plaster Yes
1750 Carpentry Contractors Yes
1761 Roofing/Siding, Sheet Metal Yes
1771 Concrete Work Contractors Yes
1799 Special Trade Contractors Yes
2741 Miscellaneous Publishing and Printing Yes
2791 Typesetting, Plate Making, and Related Services Yes
2842 Specialty Cleaning Yes
3000-3299 Airlines Yes
3351-3441 Car Rental Yes
3501-3790 Hotels/Motels/Inns/Resorts Yes
4011 Railroads No
1.6041-3(c)
4111 Commuter Transport, Ferries Yes

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4112 Passenger Railways Yes
4119 Ambulance Services Yes
4121 Taxicabs/Limousines Yes
4131 Bus Lines Yes
4214 Motor Freight Carriers and Trucking - Local and Long Distance,
Moving and Storage Companies, and Local Delivery Services
No
1.6041-3(c)
4215 Courier Services Yes
4225 Public Warehousing and Storage - Farm Products, Refrigerated
Goods, Household Goods, and Storage
No
1.6041-3(c)
4411 Cruise Lines Yes
4457 Boat Rentals and Leases Yes
4468 Marinas, Service and Supplies Yes
4511 Airlines, Air Carriers Yes
4582 Airports, Flying Fields Yes
4722 Travel Agencies, Tour Operators Yes
4723 TUI Travel – Germany Yes
4784 Tolls/Bridge Fees No
1.6041-3(c)
4789 Transportation Services (Not Elsewhere Classified) Yes
4812 Telecommunication Equipment and Telephone Sales No
1.6041-3(c)
4814 Telecommunication Services No
1.6041-3(c)
4816 Computer Network Services No
1.6041-3(c)
4821 Telegraph Services No
1.6041-3(c)
4829 Wires, Money Orders No
1.6041-3(c)
4899 Cable, Satellite, and Other Pay Television and Radio No
1.6041-3(c)
4900 Utilities No
1.6041-3(c)
5013 Motor Vehicle Supplies and New Parts No
1.6041-3(c)
5021 Office and Commercial Furniture No
1.6041-3(c)
5039 Construction Materials (Not Elsewhere Classified) No
1.6041-3(c)
5044 Photographic, Photocopy, Microfilm Equipment, and Supplies No
1.6041-3(c)
5045 Computers, Peripherals, and Software No
1.6041-3(c)
5046 Commercial Equipment (Not Elsewhere Classified) No
1.6041-3(c)
5047 Medical, Dental, Ophthalmic, and Hospital Equipment and
Supplies
No
1.6041-3(c)
5051 Metal Service Centers No
1.6041-3(c)
5065 Electrical Parts and Equipment No
1.6041-3(c)
5072 Hardware, Equipment, and Supplies No
1.6041-3(c)
5074 Plumbing, Heating Equipment, and Supplies No
1.6041-3(c)
5085 Industrial Supplies (Not Elsewhere Classified) No
1.6041-3(c)
5094 Precious Stones and Metals, Watches and Jewelry No
1.6041-3(c)
5099 Durable Goods (Not Elsewhere Classified) No

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1.6041-3(c)
5111 Stationary, Office Supplies, Printing and Writing Paper No
1.6041-3(c)
5122 Drugs, Drug Proprietaries, and Druggist Sundries No
1.6041-3(c)
5131 Piece Goods, Notions, and Other Dry Goods No
1.6041-3(c)
5137 Uniforms, Commercial Clothing No
1.6041-3(c)
5139 Commercial Footwear No
1.6041-3(c)
5169 Chemicals and Allied Products (Not Elsewhere Classified) No
1.6041-3(c)
5172 Petroleum and Petroleum Products No
1.6041-3(c)
5192 Books, Periodicals, and Newspapers No
1.6041-3(c)
5193 Florists Supplies, Nursery Stock, and Flowers No
1.6041-3(c)
5198 Paints, Varnishes, and Supplies No
1.6041-3(c)
5199 Nondurable Goods (Not Elsewhere Classified) No
1.6041-3(c)
5200 Home Supply Warehouse Stores No
1.6041-3(c)
5211 Lumber, Building Materials Stores No
1.6041-3(c)
5231 Glass, Paint, and Wallpaper Stores No
1.6041-3(c)
5251 Hardware Stores No
1.6041-3(c)
5261 Nurseries, Lawn and Garden Supply Stores No
1.6041-3(c)
5271 Mobile Home Dealers No
1.6041-3(c)
5300 Wholesale Clubs No
1.6041-3(c)
5309 Duty Free Stores No
1.6041-3(c)
5310 Discount Stores No
1.6041-3(c)
5311 Department Stores No
1.6041-3(c)
5331 Variety Stores No
1.6041-3(c)
5399 Miscellaneous General Merchandise No
1.6041-3(c)
5411 Grocery Stores, Supermarkets No
1.6041-3(c)
5422 Freezer and Locker Meat Provisioners No
1.6041-3(c)
5441 Candy, Nut, and Confectionery Stores No
1.6041-3(c)
5451 Dairy Products Stores No
1.6041-3(c)
5462 Bakeries No
1.6041-3(c)
5499 Miscellaneous Food Stores - Convenience Stores and Specialty
Markets
No
1.6041-3(c)
5511 Car and Truck Dealers (New & Used) Sales, Service, Repairs No

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Parts and Leasing 1.6041-3(c)
5521 Car and Truck Dealers (Used Only) Sales, Service, Repairs Parts
and Leasing
No
1.6041-3(c)
5531 Auto and Home Supply Stores No
1.6041-3(c)
5532 Automotive Tire Stores No
1.6041-3(c)
5533 Automotive Parts and Accessories Stores No
1.6041-3(c)
5541 Service Stations No
1.6041-3(c)
5542 Automated Fuel Dispensers No
1.6041-3(c)
5551 Boat Dealers No
1.6041-3(c)
5561 Motorcycle Shops, Dealers No
1.6041-3(c)
5571 Motorcycle Shops and Dealers No
1.6041-3(c)
5592 Motor Homes Dealers No
1.6041-3(c)
5598 Snowmobile Dealers No
1.6041-3(c)
5599 Miscellaneous Auto Dealers No
1.6041-3(c)
5611 Men=s and Boy=s Clothing and Accessories Stores No
1.6041-3(c)
5621 Women=s Ready-To-Wear Stores No
1.6041-3(c)
5631 Women=s Accessory and Specialty Shops No
1.6041-3(c)
5641 Children=s and Infant=s Wear Stores No
1.6041-3(c)
5651 Family Clothing Stores No
1.6041-3(c)
5655 Sports and Riding Apparel Stores No
1.6041-3(c)
5661 Shoe Stores No
1.6041-3(c)
5681 Furriers and Fur Shops No
1.6041-3(c)
5691 Men=s, Women=s Clothing Stores No
1.6041-3(c)
5697 Tailors, Alterations Yes
5698 Wig and Toupee Stores No
1.6041-3(c)
5699 Miscellaneous Apparel and Accessory Shops No
1.6041-3(c)
5712 Furniture, Home Furnishings, and Equipment Stores, Except
Appliances
No
1.6041-3(c)
5713 Floor Covering Stores No
1.6041-3(c)
5714 Drapery, Window Covering, and Upholstery Stores No
1.6041-3(c)
5718 Fireplace, Fireplace Screens, and Accessories Stores No
1.6041-3(c)
5719 Miscellaneous Home Furnishing Specialty Stores No
1.6041-3(c)
5722 Household Appliance Stores No
1.6041-3(c)

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5732 Electronics Stores No
1.6041-3(c)
5733 Music Stores-Musical Instruments, Pianos, and Sheet Music No
1.6041-3(c)
5734 Computer Software Stores No
1.6041-3(c)
5735 Record Stores No
1.6041-3(c)
5811 Caterers Yes
5812 Eating Places, Restaurants No
1.6041-3(c)
5813 Drinking Places No
1.6041-3(c)
5814 Fast Food Restaurants No
1.6041-3(c)
5912 Drug Stores and Pharmacies No
1.6041-3(c)
5921 Package Stores-Beer, Wine, and Liquor No
1.6041-3(c)
5931 Used Merchandise and Secondhand Stores No
1.6041-3(c)
5932 Antique Shops No
1.6041-3(c)
5933 Pawn Shops No
1.6041-3(c)
5935 Wrecking and Salvage Yards Yes
5937 Antique Reproductions No
1.6041-3(c)
5940 Bicycle Shops No
1.6041-3(c)
5941 Sporting Goods Stores No
1.6041-3(c)
5942 Book Stores No
1.6041-3(c)
5943 Stationery Stores, Office, and School Supply Stores No
1.6041-3(c)
5944 Jewelry Stores, Watches, Clocks, and Silverware Stores No
1.6041-3(c)
5945 Hobby, Toy, and Game Shops No
1.6041-3(c)
5946 Camera and Photographic Supply Stores No
1.6041-3(c)
5947 Gift, Card, Novelty, and Souvenir Shops No
1.6041-3(c)
5948 Luggage and Leather Goods Stores No
1.6041-3(c)
5949 Sewing, Needlework, Fabric, and Piece Goods Stores No
1.6041-3(c)
5950 Glassware, Crystal Stores No
1.6041-3(c)
5960 Direct Marketing - Insurance Services Yes
5962 Direct Marketing – Travel Yes
5963 Door-To-Door Sales No
1.6041-3(c)
5964 Direct Marketing - Catalog Merchant No
1.6041-3(c)
5965 Direct Marketing - Combination Catalog and Retail Merchant No
1.6041-3(c)
5966 Direct Marketing - Outbound Tele No
1.6041-3(c)

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5967 Direct Marketing - Inbound Tele No
1.6041-3(c)
5968 Direct Marketing – Subscription No
1.6041-3(c)
5969 Direct Marketing - Other No
1.6041-3(c)
5970 Artist=s Supply and Craft Shops No
1.6041-3(c)
5971 Art Dealers and Galleries No
1.6041-3(c)
5972 Stamp and Coin Stores No
1.6041-3(c)
5973 Religious Goods Stores No
1.6041-3(c)
5975 Hearing Aids Sales and Supplies No
1.6041-3(c)
5976 Orthopedic Goods - Prosthetic Devices No
1.6041-3(c)
5977 Cosmetic Stores No
1.6041-3(c)
5978 Typewriter Stores No
1.6041-3(c)
5983 Fuel Dealers (Non Automotive) No
1.6041-3(c)
5992 Florists No
1.6041-3(c)
5993 Cigar Stores and Stands No
1.6041-3(c)
5994 News Dealers and Newsstands No
1.6041-3(c)
5995 Pet Shops, Pet Food, and Supplies No
1.6041-3(c)
5996 Swimming Pools Sales No
1.6041-3(c)
5997 Electric Razor Stores No
1.6041-3(c)
5998 Tent and Awning Shops No
1.6041-3(c)
5999 Miscellaneous Specialty Retail No
1.6041-3(c)
6010 Manual Cash Disburse No
1.6041-3(c)
6011 Automated Cash Disburse No
1.6041-3(c)
6012 Financial Institutions Yes
6051 Non-FI, Money Orders No
1.6041-3(c)
6211 Security Brokers/Dealers Yes
6300 Insurance Underwriting, Premiums No
1.6041-3(c)
6399 Insurance - Default No
1.6041-3(c)
6513 Real Estate Agents and Managers – Rentals Yes
7011 Hotels, Motels, and Resorts Yes
7012 Timeshares Yes
7032 Sporting/Recreation Camps Yes
7033 Trailer Parks, Campgrounds Yes
7210 Laundry, Cleaning Services Yes
7211 Laundries Yes
7216 Dry Cleaners Yes

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7217 Carpet/Upholstery Cleaning Yes
7221 Photographic Studios Yes
7230 Barber and Beauty Shops Yes
7251 Shoe Repair/Hat Cleaning Yes
7261 Funeral Services, Crematories Yes
7273 Dating/Escort Services Yes
7276 Tax Preparation Services Yes
7277 Counseling Services Yes
7278 Buying/Shopping Services Yes
7296 Clothing Rental Yes
7297 Massage Parlors Yes
7298 Health and Beauty Spas Yes
7299 Miscellaneous General Services Yes
7311 Advertising Services Yes
7321 Credit Reporting Agencies Yes
7333 Commercial Photography, Art and Graphics Yes
7338 Quick Copy, Repro, and Blueprint Yes
7339 Secretarial Support Services Yes
7342 Exterminating Services Yes
7349 Cleaning and Maintenance Yes
7361
Employment/Temp Agencies Yes
7372 Computer Programming Yes
7375 Information Retrieval Services Yes
7379 Computer Repair Yes
7392 Consulting, Public Relations Yes
7393 Detective Agencies Yes
7394 Equipment Rental Yes
7395 Photo Developing Yes
7399 Miscellaneous Business Services Yes
7511 Truck Stop Yes
7512 Car Rental Agencies Yes
7513 Truck/Utility Trailer Rentals Yes
7519 Recreational Vehicle Rentals Yes
7523 Parking Lots, Garages Yes
7531 Auto Body Repair Shops Yes
7534 Tire Retreading and Repair Yes
7535 Auto Paint Shops Yes
7538 Auto Service Shops Yes
7542 Car Washes Yes
7549 Towing Services Yes
7622
Electronics Repair Shops Yes
7623 A/C, Refrigeration Repair Yes
7629 Small Appliance Repair Yes
7631 Watch/Jewelry Repair Yes
7641 Furniture Repair, Refinishing Yes
7692 Welding Repair Yes
7699 Miscellaneous Repair Shops Yes
7829 Picture/Video Production Yes
7832 Motion Picture Theaters Yes
7841 Video Tape Rental Stores Yes
7911 Dance Hall, Studios, Schools Yes
7922 Theatrical Ticket Agencies Yes
7929 Bands, Orchestras Yes
7932 Billiard/Pool Establishments Yes
7933 Bowling Alleys Yes
7941 Sports Clubs/Fields Yes
7991 Tourist Attractions and Exhibits Yes
7992 Golf Courses – Public Yes
7993 Video Amusement Game Supplies No
1.6041-3(c)

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7994 Video Game Arcades Yes
7995 Betting/Casino Gambling Yes
7996 Amusement Parks/Carnivals Yes
7997 Country Clubs Yes
7998 Aquariums Yes
7999 Miscellaneous Recreation Services Yes
8011 Doctors Yes
8021 Dentists, Orthodontists Yes
8031 Osteopaths Yes
8041 Chiropractors Yes
8042 Optometrists, Ophthalmologist Yes
8043 Opticians, Eyeglasses Yes
8049 Chiropodists, Podiatrists Yes
8050 Nursing/Personal Care Yes
8062 Hospitals Yes
8071 Medical and Dental Labs Yes
8099 Medical Services Yes
8111 Legal Services, Attorneys Yes
8211 Elementary, Secondary Schools No
1.6041-3(p)(2)
8220 Colleges, Universities No
1.6041-3(p)(2)
8241 Correspondence Schools No
1.6041-3(p)(2)
8244 Business/Secretarial Schools No
1.6041-3(p)(2)
8249 Vocational/Trade Schools No
1.6041-3(p)(2)
8299 Educational Services Yes
8351 Child Care Services Yes
8398 Charitable and Social Service Organizations - Fundraising No
1.6041-3(p)(2)
8641 Civic, Social, Fraternal Associations No
1.6041-3(p)(2)
8651 Political Organizations Yes
8661 Religious Organizations No
1.6041-3(p)(2)
8675 Automobile Associations Yes
8699 Membership Organizations Yes
8734 Testing Laboratories Yes
8911 Architectural/Surveying Services Yes
8931 Accounting/Bookkeeping Services Yes
8999 Professional Services Yes
9211 Court Costs, Including Alimony and Child Support - Courts of Law No
1.6041-3(p)(4)
9222 Fines - Government Administrative Entities No
1.6041-3(p)(4)
9223 Bail and Bond Payments [Is this right? Based on the placement it
looks like it refers to the actual bond paid to a government agency
rather than the payment to the surety for the bond.]
Yes
9311 Tax Payments - Government Agencies No
1.6041-3(p)(4)
9399 Government Services (Not Elsewhere Classified) No
1.6041-3(p)(4)
9402 Postal Services - Government Only No
1.6041-3(p)(3)
9405 U.S. Federal Government Agencies or Departments No
1.6041-3(p)(3)
9950 Intra-Company Purchases No
1.6041-3(c)

-13-

SECTION 6. EFFECTIVE DATE
This revenue procedure is effective July 14, 2004.
SECTION 7. DRAFTING INFORMATION
The principal author of this revenue procedure is Joseph P. Dewald of the
Office of Associate Chief Counsel (Procedure and Administration). For further
information regarding this revenue procedure, contact Mr. Dewald at (202) 622-
4910 (not a toll-free call).