IRS Large and Mid-Size Business Division

Communications, Technology & Media
64% audit rate (FY 2002 - 2004) for corporations with $250 million assets or more

The following industry categories* are assigned by the IRS to Communications, Technology and Media:

Administrative Management and General Management Consulting
Agents and Managers for Artists, Athletes, Entertainers, and
All Other Amusement and Recreation Industries
All Other Electrical Equipment and Component Manufacturing
All Other Information Services
All Other Miscellaneous Electrical Equipment and Component M
All Other Miscellaneous Manufacturing
All Other Professional, Scientific, and Technical Services
All Other Publishers
Amusement and Theme Parks
Amusement Arcades
Amusement Parks and Arcades
Amusement, Gambling, and Recreation Industries
Analytical Laboratory Instrument Manufacturing
Appliance, Television, and Other Electronics Stores
Arts, Entertainment, and Recreation
Audio and Video Equipment Manufacturing
Automatic Environmental Control Manufacturing for Residentia
Bare Printed Circuit Board Manufacturing
Battery Manufacturing
Blankbook, Looseleaf Binders, and Devices Manufacturing
Book Publishers
Book Stores
Book Stores and News Dealers
Book, Periodical, and Music Stores
Book, Periodical, and Newspaper Merchant Wholesalers
Books Printing
Books, Periodicals, and Newspapers Wholesalers
Bowling Centers
Broom, Brush, and Mop Manufacturing
Burial Casket Manufacturing
Business to Business Electronic Markets
Cable and Other Program Distribution
Cable and Other Subscription Programming
Camera and Photographic Supplies Stores
Carbon and Graphite Product Manufacturing
Carbon Paper and Inked Ribbon Manufacturing
Casinos (except Casino Hotels)
Cellular and Other Wireless Telecommunications
Commercial Flexographic Printing
Commercial Gravure Printing
Commercial Screen Printing
Commercial, Industrial, and Institutional Electric Lighting
Communication and Energy Wire and Cable Manufacturing
Communication Equipment Repair and Maintenance
Communications Equipment Manufacturing
Computer and Electronic Product Manufacturing
Computer and Office Machine Repair and Maintenance
Computer and Peripheral Equipment Manufacturing
Computer and Software Stores
Computer Facilities Management Services
Computer Storage Device Manufacturing
Computer Systems Design and Related Services
Computer Systems Design Services
Computer Terminal Manufacturing
Consumer Electronics Repair and Maintenance
Costume Jewelry and Novelty Manufacturing
Couriers
Couriers and Messengers
Current-Carrying Wiring Device Manufacturing
Custom Computer Programming Services
Dance Companies
Data Processing Services
Data Processing, Hosting, and Related Services
Dental Equipment and Supplies Manufacturing
Dental Laboratories
Digital Printing
Directory and Mailing List Publishers
Doll and Stuffed Toy Manufacturing
Doll, Toy, and Game Manufacturing
Drive-In Motion Picture Theaters
Electric Lamp Bulb and Part Manufacturing
Electric Lighting Equipment Manufacturing
Electrical Equipment Manufacturing
Electron Tube Manufacturing
Electronic and Precision Equipment Repair and Maintenance
Electronic Capacitor Manufacturing
Electronic Coil, Transformer, and Other Inductor Manufacturi
Electronic Computer Manufacturing
Electronic Connector Manufacturing
Electronic Resistor Manufacturing
Environmental Consulting Services
Fastener, Button, Needle, and Pin Manufacturing
Fiber Optic Cable Manufacturing
Fitness and Recreational Sports Centers
Gambling Industries
Game, Toy, and Childrens Vehicle Manufacturing
Gasket, Packing, and Sealing Device Manufacturing
Golf Courses and Country Clubs
Greeting Card Publishers
Historical Sites
Human Resources and Executive Search Consulting Services
Independent Artists, Writers, and Performers
Information
Information Services
Instrument Manufacturing for Measuring and Testing Electrici
Instruments and Related Products Manufacturing for Measuring
Integrated Record Production/Distribution
Internet Publishing and Broadcasting
Internet Service Providers
Internet Service Providers and Web Search Portals
Internet Service Providers, Web Search Portals, and Data Pro
Irradiation Apparatus Manufacturing
Jewelers Material and Lapidary Work Manufacturing
Jewelry (except Costume) Manufacturing
Jewelry and Silverware Manufacturing
Laboratory Apparatus and Furniture Manufacturing
Lead Pencil and Art Good Manufacturing
Lessors of Nonfinancial Intangible Assets (except Copyrighte
Libraries and Archives
Lighting Fixture Manufacturing
Local Messengers and Local Delivery
Magnetic and Optical Recording Media Manufacturing
Management Consulting Services
Management, Scientific, and Technical Consulting Services
Manifold Business Forms Printing
Manufacturing and Reproducing Magnetic and Optical Media
Marinas
Marketing Consulting Services
Marking Device Manufacturing
Medical Equipment and Supplies Manufacturing
Miscellaneous Manufacturing
Motion Picture and Sound Recording Industries
Motion Picture and Video Distribution
Motion Picture and Video Exhibition
Motion Picture and Video Industries
Motion Picture and Video Production
Motion Picture Theaters (except Drive-Ins)
Motor and Generator Manufacturing
Museums
Museums, Historical Sites, and Similar Institutions
Music Publishers
Musical Groups and Artists
Musical Instrument Manufacturing
Nature Parks and Other Similar Institutions
Navigational, Measuring, Electromedical, and Control Instrum
News Dealers and Newsstands
News Syndicates
Newspaper Publishers
Newspaper, Periodical, Book, and Directory Publishers
Noncurrent-Carrying Wiring Device Manufacturing
Office Supplies (except Paper) Manufacturing
Ophthalmic Goods Manufacturing
Other Amusement and Recreation Industries
Other Commercial Printing
Other Communication and Energy Wire Manufacturing
Other Communications Equipment Manufacturing
Other Computer Peripheral Equipment Manufacturing
Other Computer Related Services
Other Electrical Equipment and Component Manufacturing
Other Electronic and Precision Equipment Repair and Maintena
Other Electronic Component Manufacturing
Other Gambling Industries
Other Information Services
Other Lighting Equipment Manufacturing
Other Management Consulting Services
Other Measuring and Controlling Device Manufacturing
Other Miscellaneous Manufacturing
Other Motion Picture and Video Industries
Other Performing Arts Companies
Other Publishers
Other Scientific and Technical Consulting Services
Other Sound Recording Industries
Other Spectator Sports
Other Telecommunications
Paging
Pen and Mechanical Pencil Manufacturing
Performing Arts Companies
Performing Arts, Spectator Sports, and Related Industries
Periodical Publishers
Postal Service
Postproduction Services and Other Motion Picture and Video I
Power, Distribution, and Specialty Transformer Manufacturing
Prepress Services
Prerecorded Compact Disc (except Software), Tape, and Record
Primary Battery Manufacturing
Printed Circuit Assembly (Electronic Assembly) Manufacturing
Printing
Printing and Related Support Activities
Process, Physical Distribution, and Logistics Consulting Ser
Promoters of Performing Arts, Sports, and Similar Events
Promoters of Performing Arts, Sports, and Similar Events wit
Publishing Industries (except Internet)
Quick Printing
Racetracks
Radio and Television Broadcasting
Radio and Television Broadcasting and Wireless Communication
Radio Broadcasting
Radio Networks
Radio Stations
Record Production
Relay and Industrial Control Manufacturing
Research and Development in the Physical, Engineering, and L
Research and Development in the Social Sciences and Humaniti
Residential Electric Lighting Fixture Manufacturing
Satellite Telecommunications
Scientific Research and Development Services
Search, Detection, Navigation, Guidance, Aeronautical, and N
Semiconductor and Other Electronic Component Manufacturing
Semiconductor and Related Device Manufacturing
Sign Manufacturing
Silverware and Hollowware Manufacturing
Skiing Facilities
Software Publishers
Software Reproducing
Sound Recording Industries
Sound Recording Studios
Spectator Sports
Sporting and Athletic Goods Manufacturing
Sports Teams and Clubs
Storage Battery Manufacturing
Support Activities for Printing
Surgical and Medical Instrument Manufacturing
Surgical Appliance and Supplies Manufacturing
Switchgear and Switchboard Apparatus Manufacturing
Telecommunications
Telecommunications & Broadcasting
Telecommunications Resellers
Telephone Apparatus Manufacturing
Teleproduction and Other Postproduction Services
Television Broadcasting
Theater Companies and Dinner Theaters
Totalizing Fluid Meter and Counting Device Manufacturing
Tradebinding and Related Work
Video Tape and Disc Rental
Watch, Clock, and Part Manufacturing
Web Search Portals
Wholesale Electronic Markets and Agents and Brokers
Wholesale Trade Agents and Brokers
Wired Telecommunications Carriers
Wireless Telecommunications Carriers (except Satellite)
Wiring Device Manufacturing
Zoos and Botanical Gardens

*Note: Corporate taxpayers are required to report on their return a six-digit code for their "principal business activity" based upon the activity from which the company derives the largest percentage of the company's "total receipts." This coding system is based upon the North American Industry Classification System or NAICS.