(A) For the purpose of assessing property of merchants and related businesses, as provided by Section 12-37-970, the department shall follow the classifications of the most recent North American Classification System Manual, as follows:

1. (1) Sector 23;

2. (2) Sector 48, except subsectors 48551 and 48541;

   Sector 484, except subsectors 48412 and 48423;

   Sector 483, except subsector 483211;

   Sector 481, except subsector 481112;

   Sector 56;

   Sector 51, except subsectors 517, 5152, 51511, and 51512;

   Sector 22, except subsectors 221 and 2212;

3. (3) Sector 42;
4. (4) Sectors 44 and 45;
5. (5) Sectors 71 and 81;
6. (6) Sector 453;

(C) For the purpose of assessing property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies, as provided in Section 12-4-540(A), the department shall follow the Sector 22 classification of the most recent North American Industry Classification System Manual, as follows:

1. (1) Sector 482;
2. (2) Sector 485, except subsectors 4851, 48521, 48531, 48541, 4859, and 488490;
3. (3) Sector 424, except subsectors 48411, 48422, 492, 493, and 488490;
4. (4) Sector 483, except subsectors 48311, 483113, 483211, and 483114;
5. (5) Sector 481, except subsectors 4812 and 48811;
6. (6) Sector 486;
7. (7) Sector 51, except subsectors 51511 and 51512;
8. (8) Sector 22, except subsectors 56292, 562211, 562212, 562213, 562219, 488119, 56291, 56171, 562998, 22133, and 22131.