424 Recreational Goods Retailing

**Exclusions/References:** - Units mainly engaged in - (a) retailing sports apparel (clothing and footwear) are included in Classes 4251 Clothing Retailing and 4252 Footwear Retailing; and - (b) retailing new or used boats are included in Class 4245 Marine Equipment Retailing. **Primary Activities:** - Ammunition retailing - Bicycle retailing - Camping equipment retailing - Canoe retailing - Equestrian equipment retailing - Fishing tackle retailing - Fitness equipment retailing - Golfing equipment retailing - Gun or rifle retailing - Gymnasium equipment retailing - Sailboard retailing - Snow ski retailing - Sporting equipment retailing (except clothing or footwear) - Wetsuit retailing

**Exclusions/References:** - Units mainly engaged in - (a) retailing second-hand records, tapes, CDs, DVDs or videos are included in Class 4273 Antique and Used Goods Retailing; - (b) retailing CD players, DVD players, VCRs or other appliances are included in Class 4221 Electrical, Electronic and Gas Appliance Retailing; and - (c) retailing computers and computer peripherals are included in Class 4222 Computer and Computer Peripheral Retailing. **Primary Activities:** - Audio cassette retailing - Compact disc retailing - Computer game retailing - Digital versatile disc (DVD) retailing - Video cassette retailing

**Exclusions/References:** - Units mainly engaged in retailing computer games are included in Class 4242 Entertainment Media Retailing. **Primary Activities:** - Doll retailing - Game retailing - Toy retailing

**Exclusions/References:** - Units mainly engaged in - (a) retailing stationery and writing goods are included in Class 4272 Stationery Goods Retailing; and - (b) retailing second-hand books are included in Class 4273 Antique and Used Goods Retailing. **Primary Activities:** - Book retailing - Magazine retailing - Newspaper retailing - Periodical retailing - Religious book retailing

**Exclusions/References:** - Units mainly engaged in - (a) retailing sailboards, canoes or wetsuits are included in Class 4241 Sport and Camping Equipment Retailing; - (b) repairing boats are included in Class 2392 Boatbuilding and Repair Services; and - (c) hiring of pleasure craft (without crew) are included in Division L Rental, Hiring and Real Estate Services. **Primary Activities:** - Boat retailing (including used) - Boat trailer retailing - Marine accessory retailing n.e.c. - Outboard motor retailing - Sailing or nautical accessory retailing - Yacht retailing