This classification applies to transportation services provided to passengers on a scheduled route or charter basis using vehicles that include but are not limited to buses, vans and limousines. This classification also applies to Transportation Network Companies (TNC) that employ drivers. This classification includes tour guides provided by the sightseeing or tour bus operator.
This classification also applies to paratransit services for elderly or disabled individuals who do not require medical supervision while in transit.
This classification also applies to the transport of students by private employers under contract to public or private schools.
This classification also applies to the transport of deceased persons or funeral attendees when not performed in connection with funeral directing by the same employer.
The transport of students by school employees shall be classified as 9101, Colleges or Schools — private — not automobile schools — all employees other than professors, teachers or academic professional employees, or 8875(1), Public Colleges or Schools.
Transportation services provided with medical supervision shall be classified as 7332, Ambulance Services.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnote: This classification also applies to paratransit services for elderly or disabled individuals who do not require medical supervision while in transit. This classification also applies to the transport of students by private employers under contract to public or private schools. This classification also applies to the transport of deceased persons and funeral attendees when not performed in connection with funeral directing by the same employer. The transport of students by school employees shall be classified as 9101, Colleges or Schools — private — not automobile schools — all employees other than professors, teachers, or academic professional employees, or 8875(1), Public Colleges or Schools. Transportation services provided with medical supervision shall be classified as 7332, Ambulance Services. | 1/1/2018 |
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