47.400Level 5
Retail sale of information and communication equipment
Explanatory note
This class includes the retail sale of information and communication technology (ICT) equipment.
This class includes:
- retail sale of computers
- retail sale of computer peripheral equipment (e.g. printers, photocopiers, interactive whiteboards, videoconferencing equipment)
- retail sale of video game consoles
- retail sale of non-customised software, including video games, provided on physical media, with a right to perpetual use
- retail sale of audio and video equipment
- retail sale of radio and television equipment
- retail sale of recordable media
- retail sale of recording media players and recorders
- retail sale of smart telephones, mobile telephones, telephones and their accessories (e.g. chargers, hands-free kits, protective film and cases)
This class also includes:
- refilling of ink and toner cartridges by retail sellers
This class excludes:
- retail sale of photographic, optical and precision equipment (e.g. digital cameras), see 47.78
- second-hand retail sale of information and communication equipment, see 47.79
- distribution of e-books and audiobooks via streaming and downloading by book publishers, see 58.11
- distribution via streaming and downloading by video game publishers, see 58.21
- distribution via streaming and downloading by video/film publishers, see 59.13
- distribution via streaming and downloading by audio publishers, see 59.20