Rental and leasing of recreational and sports goods

77.21
Rental and leasing of recreational and sports goods
This class includes rental of recreational and sports equipment:
- pleasure boats, canoes, sailboats
- bicycles
- beach chairs and umbrellas
- other sports equipment
- skis
Rental of yachts without operator
This class excludes:
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- rental of video tapes and disks, see 77.22
- rental of other personal and household goods n.e.c., see 77.29
- rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29