TAX RETURN PREPARATION SERVICES (SIC 7291)

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.