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| 1-B.__Amusement and recreation services.__"Amusement and | recreation services" includes theater and opera performances, | movies, pari-mutuel racing net receipts, spectator sporting events, | commercial participant amusements and all other recreation | services. |
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| | 1-C.__Apparel services.__"Apparel services" includes cleaning, | storage and repair of clothing and shoes. |
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| | 1-D.__Business and legal services.__"Business and legal | services" means tax preparation services, legal services and | other personal business services. |
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| | 1-E.__Construction services.__"Construction services" includes | residential building, commercial and institutional building, | manufacturing and industrial building, water, sewer and pipeline | construction services. |
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| | 1-F.__Education services.__"Education services" includes | consumer purchases of services from elementary and secondary | schools, private and public schools of higher education, nursery | schools and commercial and vocational schools. |
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| | 3-A.__Financial services.__"Financial services" includes | medical care and hospitalization insurance, income loss | insurance, workers' compensation insurance, brokerage charges, | investment counseling fees, bank service charges, trust services, | safe deposit box fees, services furnished without payment by | financial intermediaries, expenses of handling life insurance and | pension plans, motor vehicle insurance, nondepository credit | intermediation and related activities, securities, commodity | contracts, investments, monetary authorities and depository | credit intermediation, real estate services and rental leasing | activities. |
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| | 4-A.__Health services.__"Health services" includes consumer | purchases of services from dentists, hospitals, physicians, | nursing homes and other professional medical service providers. |
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| | 5-A.__Information services.__"Information services" includes | services from newspaper publishers, periodicals publishers, book | publishers, database publishers, directory and other publishers, | software publishers, motion picture and video industries, sound | recording industries, radio and television broadcasters, cable | networks and program distributors, data processing businesses and | other providers of information services. |
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