19092ccc_isconsin_Department_of_Revenue__Description
[SIC Code] 5399 [Name] Miscellaneous General Merchandise Stores [Description] 
Establishments primarily engaged in the retail sale of a general line of apparel, dry goods, hardware, housewares or home furnishings, groceries, and other lines in limited amounts. Stores selling commodities covered in the definition for department stores, but normally having less than 50 employees, and stores usually known as country general stores are included in this industry. Establishments primarily engaged in the retail sale of merchandise by television, catalog and mail-order are classified in Industry 5961.
Premier Resort Area Tax Common Questions - Wisconsin Department of Revenue
Description