Other Services: Not Elsewhere Classified

Merchants, typically known as day spas that provide a variety of personal or therapeutic services without an overnight stay. Such services may include facials, massages, mud baths, herbal wraps, tanning treatments, whirlpools, steam baths, personal exercise programs, dietary counseling, and hair and makeup counseling and styling, as well as instructional classes such as aerobics, weight training, weight control, cooking, and sports classes. For spa services offered as part of a package plan that includes lodging at the merchant’s establishment, use MCC 7011.