Sound recording services, except live recording services

**Includes:** - services rendered in the process of converting sounds, words, and music to a permanent physical format using the specialized technical equipment of a sound recording studio

**Excludes:** - reproduction of audio recordings, on a fee or contract basis, cf. 89123 - live recordings done outside a studio, such as at a concert hall, stadium, outdoor stage, or conference centre, cf. 96112 - providing a sound recording studio or sound recording equipment where the client provides the primary technicians and operators of the equipment, cf. 73129