19092ccc_isconsin_Department_of_Revenue__Description
[SIC Code] 5941 [Name] Sporting Goods Stores and Bicycle Shops [Description] 
Establishments primarily engaged in the retail sale of sporting goods, sporting equipment, and bicycles, bicycle parts, and accessories. Retail establishments primarily engaged in selling motorized bicycles are classified in Industry 5571, and those engaged in the retail sale of athletic footwear are classified in Industry 5661. Establishments primarily engaged in repairing bicycles are classified in Services, Industry 7699, and those renting bicycles are classified in Industry 7999.
Premier Resort Area Tax Common Questions - Wisconsin Department of Revenue
Description