Type of operation or tax status code

{
  "id": "MLC-T-ECS-001999",
  "term": "Type of operation or tax status code",
  "field": "Economic statistics",
  "definition": "Merchant wholesale establishments are classified by kind of business and are also classified by type of operation according to the ownership of the business and character of the transactions. Merchant wholesale establishments are grouped into the following two major types of operation and related subgroups:\n\n• Merchant wholesalers, except manufacturers' sales branches and offices. Establishments primarily engaged in buying and selling merchandise on their own account. Included here are such types of establishments as wholesale distributors and jobbers, importers, exporters, own-brand importers/marketers, terminal and country grain elevators, and farm products assemblers.\n\n• Manufacturers' sales branches and offices. Establishments primarily maintained by manufacturing, refining, and mining companies apart from their plants or mines for marketing their products at wholesale.\n\nIn addition to being classified by kind of business, establishments in selected services sectors are also classified by whether the business is subject to or exempt from federal income taxes.",
  "see_also": [
    "Economic Census",
    "Economy-Wide Key Statistics"
  ],
  "references": [
    "U.S. Census Bureau Glossary"
  ],
  "url": "https://mlchart.com/terminology/economic-statistics/type-of-operation-or-tax-status-code/"
}