19092ccc_isconsin_Department_of_Revenue__Description
[SIC Code] 5541 [Name] Gasoline Service Stations [Description] 
Gasoline service stations primarily engaged in selling gasoline and lubricating oils. These establishments frequently sell other merchandise, such as tires, batteries, and other automobile parts, or perform minor repair work. Gasoline stations combined with other activities, such as grocery stores, convenience stores, or carwashes, are classified according to the primary activity.
Premier Resort Area Tax Common Questions - Wisconsin Department of Revenue
Description