Naics code 531310 - The water supply system may include pumping stations, aqueducts, and/or distribution mains. The water may be used for drinking, irrigation, or other uses. Cross-References. Establishments primarily engaged in irrigation project construction (except lawn) are classified in Industry 237110, Water and Sewer Line and Related Structures Construction;

 
What is the NAICS Code for Mortgage and Nonmortgage Loan Brokers ? NAICS Code 522310. The industry comprises establishments primarily engaged in mortgage and nonmortgage loan brokers .. Pulaski county jail roster arkansas

Establishments formed on behalf of individual nonresidential condominium owners are classified in Industry 813990, Other Similar Organizations (except Business, Professional, Labor, and Political Organizations). 2007. NAICS. 2012. NAICS. 2017. NAICS. Index Entries for 531312. 531312.541310 - Architectural Services. This industry comprises establishments primarily engaged in planning and designing residential, institutional, leisure, commercial, and industrial buildings and structures by applying knowledge of design, construction procedures, zoning regulations, building codes, and building materials. Cross-References.The link will direct you to the available NAICS codes within each Section code. If you do not know which section that you are in, you will find all the details in the next several pages. … Vol. 86, No. 242. July 02, 2021 [PDF, 372KB] North American Industry Classification System (NAICS) Updates for 2022; Update of Statistical Policy Directive No. 8, Standard Industrial Classification of Establishments; and Elimination of Statistical Policy Directive No. 9, Standard Industrial Classification of Enterprises; Notice. Vol. 86, No. 125. 531310 - Real estate property managers CAN. This Canadian industry comprises establishments primarily engaged in managing real estate properties on behalf of property owners (on a contract or fee basis). These establishments are engaged in administrative and co-ordination activities, such as the negotiation and approval of lease agreements, the ...NAICS Code 454110 Full Code Description What is NAICS Code 454110? 454110 - Electronic Shopping and Mail-Order Houses This industry comprises establishments primarily engaged in retailing all types of merchandise using nonstore means, such as catalogs, toll free telephone numbers, or electronic media, such as interactive television or the ...NAICS Code Description. 531110 - Lessors of Residential Buildings and Dwellings Top Businesses by Annual Sales for 531110 – Click for Complete Profiles:The link will direct you to the available NAICS codes within each Section code. If you do not know which section that you are in, you will find all the details in the next several pages. ... 531310. Residential Property Managers. 541500. Computer Systems Design and Related Services. 524100. Insurance Carriers. 532000. Rental and Leasing Services.2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 334310; 334310: 334310: 334310: Amplifiers (e.g., auto, home, musical instrument, public address) manufacturingThis industry comprises establishments primarily engaged in providing one or more of the following: (1) financial transaction processing (except central bank); (2) reserve and liquidity services (except central bank); and/or (3) check or other financial instrument clearinghouse services (except central bank).NAICS Code and Title: 531310 Real estate property managers. Class: K Finance, management and leasing. Coverage status: Mixed . ... Property management employers directly hiring janitorial or maintenance staff are classified in the applicable 6-digit NAICS code within 5311 - Lessors of real estate. Application Date: January 1, 2020 Published:Representing models, entertainers, athletes, and other public figures as their agent or manager--are classified in Industry 711410, Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures. 2007. NAICS. 2012. NAICS. 2017. NAICS. Index Entries for 561312. 561312. Business Activity Codes. a code for the activity you are trying to categorize, select the (beginning with 90) are not part of the NAIC system and are reported. Note that most codes describe more than one type of. American Industry Classification System (NAICS) that should be used in completing Form 990, Part VIII, lines 2 and 11. If you don't see. What is the NAICS Code for Other Activities Related to Real Estate ? NAICS Code 531390. The industry comprises establishments primarily engaged in other activities related to real estate .2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 533110; 533110: 533110: 533110: Brand name licensing: 533110: 533110: 533110: Franchise agreements, leasing, selling or licensing, without providing other servicesNAICS Code 454110 Full Code Description What is NAICS Code 454110? 454110 - Electronic Shopping and Mail-Order Houses This industry comprises establishments primarily engaged in retailing all types of merchandise using nonstore means, such as catalogs, toll free telephone numbers, or electronic media, such as interactive television or the Internet.NAICS Code Description. 541600 - 2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 541600; Click Here for Data Appends & Targeted Marketing Lists. NAICS Codes • Everything NAICS • NAICS Code Search • NAICS Code FAQ • NAICS to SIC Crosswalk • NAICS Code Appends • High Risk NAICS Code • SBA Size Standards.Top Businesses by Annual Sales for 531311 – Click for Complete Profiles: Irvine Company LLC. Garden Properties Corporation. Associations Inc. Riverbay Corporation. First Svc Residential Fla Inc. Lincoln Property Company. Opus Holding LLC. Alliance Residential LLC.NAICS Code Description. 493110 - General Warehousing and Storage Top Businesses by Annual Sales for 493110 – Click for Complete Profiles: Associated Wholesale Groc Inc: Geodis America Inc: Landstar System Inc: Fedex Sup Chain Dist Sys Inc: 99 Cents Only Stores LLC: Frys Food Stores Arizona Inc:NAICS Code Description. 522310 - Mortgage and Nonmortgage Loan Brokers Top Businesses by Annual Sales for 522310 - Click for Complete Profiles: Lendingtree Inc: Iberiabank: Homebridge Financial Svcs Inc: Georgia Housing Finance Auth: Topa Equities Ltd: Velocity Financial LLC:541219. Medical coding services combined with accounting services (except CPA services) 541219. 541219. 541219. Public accountants' (except CPAs) offices. 541219. 541219. 541219.If you live for 1s and 0s, here are the best ways you can get paid to code. Most programmers make six-digit salaries, check out these jobs! Learn more about how you can start makin...Therefore, all companies engaged in any industrial activity related to this type of business are grouped under category 513210 in the North American Industry Classification System. This industrial activity of NAICS code is structured as follows: 51 - Information. 513 - Publishing Industries. 5132 - Software Publishers. 51321 - Software Publishers.The 999999 code. While the NAICS outlines a wide range of codes, including those falling under "other" categories, some businesses may still fall into the grey area between industries. In the event that a business doesn't cleanly fit into any one principal business activity, using the 999999 code may be appropriate.Housing authorities owning and operating residential buildings. 531110. 531110. 531110. Lessors of residential buildings and dwellings. 531110. 531110. 531110. Mobile (manufactured) home rental or leasing, on-site. Business Activity Codes. a code for the activity you are trying to categorize, select the (beginning with 90) are not part of the NAIC system and are reported. Note that most codes describe more than one type of. American Industry Classification System (NAICS) that should be used in completing Form 990, Part VIII, lines 2 and 11. If you don't see. Business Activity Codes. a code for the activity you are trying to categorize, select the (beginning with 90) are not part of the NAIC system and are reported. Note that most codes describe more than one type of. American Industry Classification System (NAICS) that should be used in completing Form 990, Part VIII, lines 2 and 11. If you don't see. What is the NAICS Code for Residential Property Managers ? NAICS Code 531311. The industry comprises establishments primarily engaged in residential property managers .The business code referenced in TurboTax is correct for a Schedule C, Profit or Loss from Business (sole proprietorship). The document you referenced shows business codes for Form 1065 - US Return of Partnership Income. Choose the correct business code based on the form you are filing. ‎June 4, 2019 3:29 PM. 0North American Industry Classification System (NAICS) Canada 2017 Version 1.0 - This industry comprises establishments primarily engaged in managing real estate properties on behalf of property owners (on a contract or fee basis). These establishments are engaged in administrative and co-ordination activities, such as the negotiation and approval of lease …NAICS Codes for Principal Business Activity for New York State Tax Purposes The following list includes North American Industry Classification System (NAICS) codes for NewYork …Coding schools like General Assembly are preparing engineers and data analysts to use ChatGPT At General Assembly, a coding boot camp, ChatGPT is already part of the course. Instru...NAICS Code Description. 531210 - Offices of Real Estate Agents and Brokers Top Businesses by Annual Sales for 531210 - Click for Complete Profiles: Homeservices of America Inc: Realogy Holdings Corp: Long & Foster Companies Inc: John L Scott Inc: Cbre Group Inc: Marriott Vctons Worldwide Corp:The site includes NAICS reference files for NAICS 2002, NAICS 2007, NAICS 2012, NAICS 2017, and NAICS 2022; concordances between NAICS updates; and more. NAICS Searches The NAICS search boxes allow keyword and code searches.2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 237130; 237130: 237130: 237130: Alternative energy (e.g., geothermal, ocean wave, solar, wind) structure constructionTop Businesses by Annual Sales for 531311 – Click for Complete Profiles: Irvine Company LLC. Garden Properties Corporation. Associations Inc. Riverbay Corporation. First Svc Residential Fla Inc. Lincoln Property Company. Opus Holding LLC. Alliance Residential LLC.In order to be a qualified taxpayer, your primary PBA code or NAICS code must not be an excluded one. ... # Temporary Help-NAICS 561320 ... 531310 Real Estate ...In the world of business, access to accurate and up-to-date information is crucial for making informed decisions. This is where the NAICS company database comes into play. The NAIC...NAICS Code 238210 Full Code Description What is NAICS Code 238210 238210 - Electrical Contractors and Other Wiring Installation Contractors This industry comprises establishments primarily engaged in installing and servicing electrical wiring and equipment. Contractors included in this industry may include both the parts and labor when ...NAICS Code Description. 541410 - Interior Design Services Top Businesses by Annual Sales for 541410 – Click for Complete Profiles: Select Interior Concepts Inc: River City Furniture LLC: Interior Lgic Group Hldngs LLC: Hlw International LLP: Stantec Architecture Inc: Bono Care LLC: US Joiner LLC:If your business has more than one activity, use the code that most closely describes your main business activity. For example, you might operate a bookstore in which you sell …NAICS Code 541330 is a North American Industry Classification System (NAICS) 6-digit code that defines a "National Industry" for Engineering Services. NAICS code 541330 includes establishments that apply engineering principles to design and develop machines, materials, structures, processes, and systems. This industry provides services such as ...The North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy. NAICS was developed under the auspices of the Office of Management and Budget (OMB ...Selling and installing carpet and other flooring products as retail establishments--are classified in Sector 44-45, Retail Trade. 2007. NAICS. 2012. NAICS. 2017. NAICS. Index Entries for 238330. 238330.NAICS Code Description. 511130 - Book Publishers No Companies Listed in 511130. This industry comprises establishments known as book publishers. Establishments in this industry carry out design, editing, and marketing activities necessary for producing and distributing books. These establishments may publish books in print, electronic, or audio ...Top Businesses by Annual Sales for 518210 – Click for Complete Profiles: Dxc Technology Company. Peraton Solutions Inc. Fiserv Inc. Change Healthcare Inc. Automatic Data Processing Inc. Verisk Analytics Inc. Broadridge Fincl Solutions Inc. Zynga Inc.Top Businesses by Annual Sales for 541850 - Click for Complete Profiles: Clear Chnnel Otdoor Hldngs Inc. Lamar Texas Ltd Partnership. Outfront Media Inc. Innomark Communications LLC. Sizmek Technologies Inc. Adams Outdoor Advg Ltd Partnr. Fluent Inc. Direct Digital Management LLC.Top Businesses by Annual Sales for 541519 - Click for Complete Profiles: Servicenow Inc. Computacenter US Inc. Asrc Federal Holding Co LLC. Alvarez LLC. Here Holding Corporation. A10 Networks Inc. Actionet Inc. Onsolve LLC.GitHub has taken down a repository that contained proprietary Twitter source code after the social network filed a DCMA takedown request. GitHub has taken down a repository by a us...NAICS Code Description. 711310 - Promoters of Performing Arts, Sports, and Similar Events with Facilities Top Businesses by Annual Sales for 711310 - Click for Complete Profiles: Endeavor Group Holdings Inc: Lincoln Ctr For Prfrmg Arts In: Draftkings Inc: Bahakel Communications Ltd:Water treatment plant construction. 237110. 237110. 237110. Water well drilling, digging, boring or sinking (except water intake wells in oil and gas fields) 237110. 237110. 237110. Water well pump and well piping system installation.In the world of business, access to accurate and up-to-date information is crucial for making informed decisions. This is where the NAICS company database comes into play. The NAIC... What is the NAICS Code for Real Estate Property Managers ? NAICS Code 53131. The industry comprises establishments primarily engaged in real estate property managers . Vol. 86, No. 242. July 02, 2021 [PDF, 372KB] North American Industry Classification System (NAICS) Updates for 2022; Update of Statistical Policy Directive No. 8, Standard Industrial Classification of Establishments; and Elimination of Statistical Policy Directive No. 9, Standard Industrial Classification of Enterprises; Notice. Vol. 86, No. 125.NAICS Code Description. 516210 - 2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 516210; Click Here for Data Appends & Targeted Marketing Lists. NAICS Codes • Everything NAICS • NAICS Code Search • NAICS Code FAQ • NAICS to SIC Crosswalk • NAICS Code Appends • High Risk NAICS Code • SBA Size Standards.NAICS Code Description. 541380 - Testing Laboratories and Services Top Businesses by Annual Sales for 541380 - Click for Complete Profiles: SGS US Holding Inc: Testamerica Envmtl Svcs LLC: CB&i Group Inc: Intertek Testing Svcs NA Inc: Underwriters Laboratories Inc: Sterigenics US LLC:NAICS Code Description. 513210 - 2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 513210; Click Here for Data Appends & Targeted Marketing Lists. NAICS Codes • Everything NAICS • NAICS Code Search • NAICS Code FAQ • NAICS to SIC Crosswalk • NAICS Code Appends • High Risk NAICS Code • SBA Size Standards.NAICS Code 238210 Full Code Description What is NAICS Code 238210 238210 - Electrical Contractors and Other Wiring Installation Contractors This industry comprises establishments primarily engaged in installing and servicing electrical wiring and equipment. Contractors included in this industry may include both the parts and labor when ...Buy NAICS Code 531310 list to target specific businesses based on industry sectors for better campaign response. NAICS Code 531310 - Real Estate Property Managers listings can be customized based on annual sales volume, industry sector, credit rating, location size and many other data fields for targeted email campaigns.Top Businesses by Annual Sales for 532210 - Click for Complete Profiles: This industry comprises establishments primarily engaged in renting consumer electronics equipment and appliances, such as televisions, stereos, and refrigerators. Included in this industry are appliance rental centers. Cross-References. Establishments primarily engaged ... Establishments primarily engaged in managing residential real estate for others are classified in U.S. Industry 531311, Residential Property Managers; Establishments primarily engaged in acting as lessors of buildings (except miniwarehouses and self-storage units) that are not used as residences or dwellings are classified in Industry 531120 ... NAICS List_7-7-2016_final.xlsx. SIC_CD. 111100 111110 111120 111130 111140 111150. DESCR. Oilseed/Grain Farming Soybean Farming Oilseed (except Soybean) Farming Dry Pea and Bean Farming Wheat Farming Corn Farming. 111160. Rice Farming. 111191. Oilseed and Grain Combination Farming.NAICS Code 531310 Real estate property managers. Canadian Industry. By naicsca October 24, 2023. This Canadian industry comprises establishments primarily engaged in managing real estate properties on behalf of property owners (on a contract or fee basis).2018-03-23. This Canadian industry comprises establishments primarily engaged in managing real estate properties on behalf of property owners (on a contract or fee basis).NAICS Code 238210 Full Code Description What is NAICS Code 238210 238210 - Electrical Contractors and Other Wiring Installation Contractors This industry comprises establishments primarily engaged in installing and servicing electrical wiring and equipment. Contractors included in this industry may include both the parts and labor when ...531110-06. Operators Of Apartment Buildings. 531110-07. Operators Of Dwellings Other Than Apts. 531110-08. Retirement Apartments & Hotels. 531110-09. Townhouses. 531110-10.NAICS Code 238210 Full Code Description What is NAICS Code 238210 238210 - Electrical Contractors and Other Wiring Installation Contractors This industry comprises establishments primarily engaged in installing and servicing electrical wiring and equipment. Contractors included in this industry may include both the parts and labor when ...No Companies Listed in 453310. This industry comprises establishments primarily engaged in retailing used merchandise, antiques, and secondhand goods (except motor vehicles, such as automobiles, RVs, motorcycles, and boats; motor vehicle parts; tires; and mobile homes). Illustrative Examples: Antique shops. Used household-type appliance stores.Professional employer organizations (PEOs) are responsible for payroll, including withholding and remitting employment-related taxes, for some or all of the employees of their clients, and also serve as the employer of those employees for benefits and related purposes. Cross-References. Establishments primarily engaged in--. Supplying their own ... 2007 NAICS 2012 NAICS 2017 NAICS 2022 NAICS Index Entries for 513210; 511210: 511210: 511210: 513210: Applications development and publishing, except on a custom basis Conducting building inspections and enforcing building codes and standards--are classified in Industry 926150, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors. 2007. NAICS. 2012. NAICS. 2017. NAICS. Index Entries for 541350. 541350.Top Businesses by Annual Sales for 561311 - Click for Complete Profiles: Employbridge Holding Company. Barrett Business Services Inc. A-1 Hlthcare Stffing Plcements. Jackson Healthcare LLC. Amn Healthcare Services Inc. Advantage Resourcing Amer Inc. Korn Ferry. Employers Resource Mgt Co.NAICS Code 561210 Description. This industry comprises establishments primarily engaged in providing operating staff to perform a combination of support services within a client's facilities. Establishments in this industry typically provide a combination of services, such as janitorial, maintenance, trash disposal, guard and security, mail ...Establishments primarily engaged in managing residential real estate for others are classified in U.S. Industry 531311, Residential Property Managers; Establishments primarily engaged in acting as lessors of buildings (except miniwarehouses and self-storage units) that are not used as residences or dwellings are classified in Industry 531120 ...Easily convert a NAICS code number or keywords to identify the SIC Code cross-reference for that entry. NAICS to SIC Code Mapping. Each NAICS Code is mapped to one or more SIC Codes. Perhaps you are aware of your NAICS Code but per requirements, need the corresponding SIC Code. The NAICS to SIC Code mapping tool makes this process easy.NAICS Code Description. 335310 - 2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 335310; Click Here for Data Appends & Targeted Marketing Lists. NAICS CodesNAICS Code 454110 Full Code Description What is NAICS Code 454110? 454110 - Electronic Shopping and Mail-Order Houses This industry comprises establishments primarily engaged in retailing all types of merchandise using nonstore means, such as catalogs, toll free telephone numbers, or electronic media, such as interactive television or the Internet.Sharing apps with friends is great, but can be annoying when they have to search for apps you recommend to them. With free app App Referrer, you can generate a quick QR code and se...Many car stereo manufacturers produce car stereos that prevent theft by requiring a unique code. Removing the stereo from the vehicle disables the unit by requiring the entry of a ...NAICS Code Description. 531110 - Lessors of Residential Buildings and Dwellings Top Businesses by Annual Sales for 531110 – Click for Complete Profiles: American Tower Corporation: Ventas Inc: Equinix Inc: Blackstone RE Income Tr Inc: Simon Property Group Inc: New Residential Inv Corp:By naicsca October 24, 2023. NAICS Code. Industry. 531212. Offices of real estate brokers. This Canadian industry comprises establishments that are licensed or registered as real estate brokers where the primary activity is renting, buying and selling real estate for others, on a fee or commission basis. Previous.Top Businesses by Annual Sales for 621310 - Click for Complete Profiles: Joint Corp. Emergency Chiropractic PC. David Magen Community Ctr Inc. Multi Specialty Health. Allied Health Wisconsin SC PC. Landmark Healthcare Svcs Inc. Chiro One Wellness Centers LLC. Weight Loss Direct LLC. Establishments formed on behalf of individual nonresidential condominium owners are classified in Industry 813990, Other Similar Organizations (except Business, Professional, Labor, and Political Organizations). 2007. NAICS. 2012. NAICS. 2017. NAICS. Index Entries for 531312. 531312.

Browse any of the 20 top-level NAICS sectors, organized by their respective sector numbers. Sector 11. Agriculture, Forestry, Fishing and Hunting. Sector 21. Mining, Quarrying, and Oil and Gas Extraction. Sector 22. Utilities. Sector 23. Construction.. Hallmark store by me

naics code 531310

531110-01 - Apartment Rental Agencies 391. 531110-02 - Apartments 68,327. 531110-03 - Boarding Houses 320. 531110-04 - Condominiums 9,491. 531110-06 - Operators Of Apartment Buildings 440. Industry Companies Available. 531110-07 - Operators Of Dwellings Other Than Apts 921. 531110-08 - Retirement Apartments & Hotels 45. 531110-09 - Townhouses 602. NAICS Code Description. 811310 - Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance Top Businesses by Annual Sales for 811310 - Click for Complete Profiles: Fincanteri Mar Systems N Amer: Scott Fetzer Company: Pratt & Whitney Eng Svcs Inc:NAICS Code Description. 561310 - 2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 561310; Click Here for Data Appends & Targeted Marketing Lists. NAICS CodesIn today’s competitive business landscape, conducting thorough research is crucial for any company looking to gain a competitive edge. One valuable tool that can aid in this proces...Top Businesses by Annual Sales for 561311 – Click for Complete Profiles: Employbridge Holding Company. Barrett Business Services Inc. A-1 Hlthcare Stffing Plcements. Jackson Healthcare LLC. Amn Healthcare Services Inc. Advantage Resourcing Amer Inc. Korn Ferry. Employers Resource Mgt Co.Facilities (except computer operation) support services. 561210. 561210. 561210. Government base facilities operation support services. 561210. 561210. 561210. Jail operation on a contract or fee basis.Page Last Revised - February 12, 2024. Information to help you understand the North American Industry Classification System (NAICS), including the structure, sector definitions, & codes not covered.Enter the six-digit code on page 1, item B. Also enter the business activity on page 2, Schedule B, line 2(a) and a brief description of the principal product or service of the business on line 2(b). ... Offices of Real Estate Agents & Brokers 531310 – Real Estate Property Managers 531320 – Offices of Real Estate Appraisers 531390 – Other ...NAICS Code 238210 Full Code Description What is NAICS Code 238210 238210 - Electrical Contractors and Other Wiring Installation Contractors This industry comprises establishments primarily engaged in installing and servicing electrical wiring and equipment. Contractors included in this industry may include both the parts and labor when ...NAICS Code Description. 561710 - Exterminating and Pest Control Services Top Businesses by Annual Sales for 561710 - Click for Complete Profiles: Rollins Inc: Terminix Service Inc: Terminix Global Holdings Inc: Hometeam Pest Defense Inc: Rentokil North America Inc: Clark Pest Ctrl Stockton Inc:NAICS Code Description. 517810 - 2007 NAICS 2012 NAICS 2017 NAICS Index Entries for 517810; Click Here for Data Appends & Targeted Marketing Lists. NAICS Codes • Everything NAICS • NAICS Code Search • NAICS Code FAQ • NAICS to SIC Crosswalk • NAICS Code Appends • High Risk NAICS Code • SBA Size Standards.All examples - 531310 - Real estate property managers CAN. This Canadian industry comprises establishments primarily engaged in managing real estate properties on behalf of property owners (on a contract or fee basis). These establishments are engaged in administrative and co-ordination activities, such as the negotiation and approval of lease ...Housing authorities owning and operating residential buildings. 531110. 531110. 531110. Lessors of residential buildings and dwellings. 531110. 531110. 531110. Mobile (manufactured) home rental or leasing, on-site. 531390. 531390. Real estate asset management services (except property management) 531390. 531390. 531390. 531390. Real estate consultants' (except agents, appraisers) offices. 531390. Acquiring distribution rights and distributing motion pictures and videos--are classified in Industry 512120, Motion Picture and Video Distribution. 2007. NAICS. 2012. NAICS. 2017. NAICS. Index Entries for 512110. 512110.No Companies Listed in 441310. This industry comprises one or more of the following: (1) establishments known as automotive supply stores primarily engaged in retailing new, used, and/or rebuilt automotive parts and accessories; (2) automotive supply stores that are primarily engaged in both retailing automotive parts and accessories and ....

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