BERKO & ASSOCIATES, LLC

Furniture Merchant Wholesalers

Establishments in this category are primarly engaged in the merchant wholesale distribution of furniture (except hospital beds, medical furniture, and drafting tables).

Illustrative Examples:

Household-type furniture merchant wholesalers
Outdoor furniture merchant wholesalers
Mattresses merchant wholesalers
Public building furniture merchant wholesalers
Office furniture merchant wholesalers
Religious furniture merchant wholesalers

Roofing, Siding, and Insulation Material Merchant Wholesalers

Establishments in this category are primarly engaged in the merchant wholesale distribution of nonwood roofing and nonwood siding and insulation materials.

Other Grocery and Related Products Merchant Wholesalers

Establishments in this category are primarly engaged in the merchant wholesale distribution of groceries and related products (except a general line of groceries; packaged frozen food; dairy products (except dried and canned); poultry products (except canned); confectioneries; fish and seafood (except canned); meat products (except canned); and fresh fruits and vegetables). Included in this industry are establishments primarily engaged in the bottling and merchant wholesale distribution of spring and mineral waters processed by others.

Illustrative Examples:

Bakery products (except frozen) merchant wholesalers
Canned seafood merchant wholesalers
Canned fish merchant wholesalers
Canned vegetables merchant wholesalers
Canned fruits merchant wholesalers
Dried milk merchant wholesalers
Canned meats merchant wholesalers
Soft drinks merchant wholesalers
Canned milk merchant wholesalers

Livestock Merchant Wholesalers

Establishments in this category are primarly engaged in the merchant wholesale distribution of livestock (except horses and mules).

Illustrative Examples:

Cattle merchant wholesalers
Hogs merchant wholesalers
Goats merchant wholesalers
Sheep merchant wholesalers

Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals)

Establishments in this category are primarly engaged in the merchant wholesale distribution of petroleum and petroleum products (except from bulk liquid storage facilities).

Illustrative Examples:

Gasoline merchant wholesalers (except bulk stations, terminals)
Lubricating oil and grease merchant wholesalers (except bulk stations, terminals)
Bottled liquid petroleum gas merchant wholesalers
Fuel oil merchant wholesalers (except bulk stations, terminals)

Paint, Varnish, and Supplies Merchant Wholesalers

Establishments in this category are primarly engaged in the merchant wholesale distribution of paints, varnishes, and similar coatings; pigments; wallpaper; and supplies, such as paintbrushes and rollers.

Other Miscellaneous Nondurable Goods Merchant Wholesalers

Establishments in this category are primarly engaged in the merchant wholesale distribution of nondurable goods (except printing and writing paper; stationery and office supplies; industrial and personal service paper; drugs and druggists' sundries; apparel, piece goods, and notions; grocery and related products; farm product raw materials; chemical and allied products; petroleum and petroleum products; beer, wine, and distilled alcoholic beverages; farm supplies; books, periodicals, and newspapers; flowers, nursery stock, and florists' supplies; tobacco and tobacco products; and paint, varnishes, wallpaper, and supplies).

Illustrative Examples:

Artists' supplies merchant wholesalers
Pet supplies (except pet food) merchant wholesalers
Burlap merchant wholesalers
Statuary (except religious) merchant wholesalers
Christmas trees (e.g., artificial, cut) merchant wholesalers
Textile bags merchant wholesalers
Industrial yarns merchant wholesalers

Supermarkets and Other Grocery Retailers (except Convenience Retailers)

This category includes establishments generally known as supermarkets and other grocery retailers (except convenience retailers) primarily engaged in retailing a general line of food, such as canned and frozen foods; fresh fruits and vegetables; and fresh and prepared meats, fish, and poultry. Included in this industry are delicatessen-type establishments primarily engaged in retailing a general line of food.

Furniture Retailers

Establishments in this category are primarly engaged in retailing new furniture, such as household furniture (e.g., baby furniture, box springs, and mattresses) and outdoor furniture; office furniture (except sold in combination with office supplies and equipment); and/or furniture sold in combination with major appliances, home electronics, home furnishings, or floor coverings.

Electronics and Appliance Retailers

Establishments in this category are primarly engaged in one of the following: (1) retailing an array of new household-type appliances and consumer-type electronic products, such as televisions, computers, electronic tablets, and cameras; (2) specializing in retailing a single line of new consumer-type electronic products; (3) retailing these new products in combination with repair and support services; (4) retailing new prepackaged or downloadable computer software (without publishing); and/or (5) retailing prerecorded audio and video media, such as downloadable digital music and video files (without production or publishing), CDs, and DVDs.

Illustrative Examples:

Appliance retailers, household-type
Consumer-type electronics retailers (e.g., televisions, computers, cameras)
Cellular telephone accessories retailers
Stereo and sound system retailers (except automotive)

Clothing and Clothing Accessories Retailers

Establishments in this category are primarly engaged in retailing general or specialized lines of new clothing and clothing accessories, such as hats and caps, costume jewelry, gloves, handbags, ties, wigs, toupees, and belts. These establishments may provide basic alterations, such as hemming, taking in or letting out seams, or lengthening or shortening sleeves.

Shoe Retailers

Establishments in this category are primarly engaged in retailing all types of new footwear (except hosiery and specialty sports footwear, such as golf shoes, bowling shoes, and cleated shoes). Establishments primarily engaged in retailing new tennis shoes or sneakers are included in this industry.

Office Supplies and Stationery Retailers

Establishments in this category are primarly engaged in one or more of the following: (1) retailing new office supplies, stationery, and school supplies; (2) retailing a combination of new office equipment, furniture, and supplies; and (3) retailing new office equipment, furniture, and supplies in combination with selling new computers.

All Other Miscellaneous Retailers

This includes establishments primarily engaged in retailing miscellaneous specialized lines of merchandise (except motor vehicle and parts dealers; building material and garden equipment and supplies dealers; food and beverage retailers; furniture, home furnishings, electronics, and appliance retailers; general merchandise retailers; health and personal care retailers; gasoline stations and fuel dealers; clothing, clothing accessories, shoe, and jewelry retailers; sporting goods, hobby, and musical instrument retailers; book retailers and news dealers; florists; office supplies, stationery, and gift retailers; used merchandise retailers; pet and pet supplies retailers; art dealers; manufactured (mobile) home dealers; and tobacco, electronic cigarette, and other smoking supplies retailers).

Illustrative Examples:

Art supply retailers
Candle retailers
Home security equipment retailers
Cemetery memorial (e.g., headstones, markers, vaults) dealers
Hot tub retailers
Fireworks retailers
Collectors' items (e.g., autograph, coin, card, stamp) retailers (except used rare items)
Swimming pool (above-ground) and supply retailers
Trophy (e.g., awards and plaques) retailers
Flower retailers, artificial or dried

Offices of Certified Public Accountants

This includes establishments of accountants that are certified to audit the accounting records of public and private organizations and to attest to compliance with generally accepted accounting practices. Offices of certified public accountants (CPAs) may provide one or more of the following accounting services: (1) auditing financial statements; (2) designing accounting systems; (3) preparing financial statements; (4) developing budgets; and (5) providing advice on matters related to accounting. These establishments may also provide related services, such as bookkeeping, tax return preparation, and payroll processing.