MISCELLANEOUS PERSONAL SERVICES (SIC 729)

Establishments primarily engaged in providing tax return
preparation services without also providing accounting, auditing,
or bookkeeping services.  Establishments providing tax return
preparation services which also provide accounting, auditing, or
bookkeeping services are classified in Industry 8721.  Tax return
preparation services (owned and operated by concessionaires) in
department stores, etc. are classified in this industry and
treated as separate establishments. However, tax return
preparation services owned and operated as part of other
businesses are considered part of the main establishment.

Establishments primarily engaged in providing personal services,
not elsewhere classified, such as saunas; steam and Turkish
baths; costume and formal wear rental; operation of coin-operated
personal service machines, such as weighing machines, public
lockers (except cold storage), pay toilets, etc.; checkroom
concessions; dating service; diet or weight reducing workshops;
and tanning salons.  Establishments operating coin-operated
amusement machines, such as pinball machines and juke boxes, are
classified in Industry 7993.  The operation of physical fitness
facilities, including health fitness spas and reducing salons, is
classified in Major Group 70 if lodging is also provided and in
Industry 7991 if lodging is not provided.