CITY OF RENTON WASHINGTON

Report revenue under Manufacturing if you make new or different products from raw or prepared materials.
Report revenue under Extracting if you remove raw materials from nature.
Examples of Manufacturing:
• Fabricating
• Mixing
• Packing
• Processing
• Refining
• Fishing
• Logging
• Mining
• Quarrying
Examples of Extracting:
• Fishing
• Logging
• Mining
• Quarrying

Report revenue under wholesaling if you sell products or services to another person or business who intends to resell your product or service to a consumer.
Examples of Wholesaling
• Sale of tangible products to someone other than the end consumer
• Sale of digital products to someone other than the end user

Report revenue under retailing if you sell tangible products directly to consumers, or if you install, repair, clean alter, improve, construct, or decorate real or personal property for consumers.
Examples of retail sales
• Sale of tangible products
• Sale of digital products
• Construction for consumers

Report revenue under retail services if you perform any of the following activities:
• Amusement or recreation services
• Abstract, title insurance and escrow services
• Credit bureau service
• Automobile parking and storage garage services
• Landscape maintenance and horticultural services
• Service charges associated with tickets to professional sporting events
• Physical fitness services
• Tanning salon services
• Tattoo parlor services
• Steam bath services
• Turkish bath services
• Escort services
• Dating services
• Renting or leasing tangible personal property to consumers and rental of equipment with an operator.

Report revenue under Service & Other if your business activities are not specifically taxable under any other classification.
Report revenue under Service if you provide professional services to others. These professional services differ from the Retail Services classification. To help determine your classification, see the examples provided.
Examples of Service businesses
• Accountants
• Administrative professionals
• Architects
• Attorneys
• Bankers
• Bookkeepers
• Data processors
• Design services
• Engineers
• Entertainers
• Insurance brokers
• Janitors
• Physicians, dentists and veterinarians
• Real estate brokers
• Tax preparers
Examples of other business activities
• Any business activity not taxable under another classification
• Software development and customization
• Producing royalties or commissions
• Freight brokering

Report revenue under Printing or Publishing if you print or publish media.
Examples of Printing or publishing
• Books
• Electronic media
• Gravure processes
• Letterpress
• Magazines
• Music
• Newspapers
• Offset-lithography
• Periodicals