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Classification 2

This classification involves sales of tangible personal property. Any business selling tangible personal property that is not specifically named or described in this or any other classification uses this classification.

Businesses selling the following items are specifically included in Classification 2:

  • Advertising specialties
  • Boats, marine supplies and outboard motors
  • Clothing, including shoes, hats, underwear and related articles for personal wear or adornment, except persons selling retail clothing to individual order
  • Coal, wood, ice, fuel oil and liquefied gas
  • Florists
  • Nurseries
  • Home furnishings, including retail sales of radios, televisions, record players, stereos, sound reproducing equipment, musical instruments, phonographic records, pianos and sheet music
  • Household furniture, floor coverings and related products, draperies, curtains, upholstery, china, glassware and metal ware for kitchen and table use, miscellaneous home furnishings, such as brooms, brushes, lamps and shades, electric and gas stoves, refrigerators and other household appliances
  • Mobile homes and campers
  • Motorcycles and go-carts
  • Motor vehicles, parts and accessories, tires and batteries
  • Prescription drugs and patent medications
  • Restaurants that prepare food and drinks, including alcoholic beverages for consumption on and/or off the premises

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