710. SERVICES ENUMERATED IN STANDARD INDUSTRIAL CLASSIFICATION MANUAL SUBJECT TO TAX.

The following services enumerated in the Standard Industrial Classification Manual, 1972, as prepared by the statistical policy division of the Office of Management and Budget, Office of the President of the United States, are specifically subject to the tax levied by this Chapter: metal mining services (group no. 108); anthracite mining services (industry no. 1112); bituminous coal and lignite mining services (no. 1213); nonmetallic minerals (except fuels) services (group no. 148); services industries for the printing trade (group no. 279); coating, engraving and allied services (group no. 347); communication, electric and gas services (division E); hotels, motels, and tourist courts (group no. 701); rooming and boarding houses (group no. 702); camps and trailer parks (group no. 703); personal services (major group no. 72); business services (major group no. 75); miscellaneous repair services (major group no. 76); amusement and recreation services (major group no. 79); legal services (major group no. 81); landscape and horticultural services (group no. 78); engineering, architectural, and surveying services (group no. 891); and accounting, auditing, and bookkeeping services (group no. 893). In addition, the following services are also specifically subject to the tax levied in this Chapter: livestock slaughtering services; dog grooming services; abstractor’s services; collection agent’s services; real estate agent’s services; all appraiser’s services; funeral services and crematories (group no. 726) except that purchases of goods or services with money advanced as an accommodation are retail purchases and not includable in gross receipts for funeral services and fees paid or donated for religious ceremonies are not includable in gross receipts for funeral services; and loan broker’s services. The services enumerated in this section shall not be construed as a comprehensive list of taxable services but rather a representative list of services intended to be taxable under this Chapter.