<p>Report revenue under Retail Sales if you sell tangible products directly to consumers.</p>
<p>Report revenue under Retail Services if you perform services on tangible products. These retail services differ from the Service classification, which is for professional services. To help determine your classification, see the examples provided.</p>
<p><strong>Examples of retail sales:</strong></p>
<ul>
<li>Sale or rental of tangible products</li>
<li>sale of digital products</li>
</ul>
<p><strong>Examples of retail services:</strong></p>
<ul>
<li>Repair or installation of tangible products</li>
<li>auto repair</li>
<li>car washes</li>
<li>catering</li>
<li>construction</li>
<li>dry cleaners, laundry</li>
<li>escrow</li>
<li>hotels and motels</li>
<li>landscape/lawn maintenance/gardeners</li>
<li>painting</li>
<li>personal training</li>
<li>photography</li>
<li>tanning salons</li>
<li>tattooing</li>
</ul>