<p>Report revenue under Tour Operator if you purchase travel services (lodging, meals, transportation, etc.) and resell them to consumers. As a tour operator you, not the consumer, are liable for the purchase. (Tour operators are different from travel agents. Travel agents arrange services for consumers to purchase, but they are not liable for the purchase.)<br /><br /> Report revenue under Processing for Hire if you are an independent contractor working for a manufacturer. Processors for hire do not own the materials used in the manufacturing process. If you own the materials, then report under the Manufacturing classification.</p>