S-38Athletes, amateur, independentIndependent amateurs competing under engagementIndependent
S-39Athletes, independentIndependent professionals in live sports eventsIndependent
S-40Automobile racing teamsFull car racing team operationsRacing team
S-41Boxers, independent professionalProfessional fighters under independent contractIndependent
S-42Dog owners, raceRacing dog ownership programsOwnership
S-43Dog racing kennelsGreyhound and racing-dog kennel operationsStable
S-44Drivers, harness or race carProfessional driving engagementsIndependent
S-45Figure skaters, independentIndependent skating professionals in eventsIndependent
S-46Golfers, independent professionalTouring golf professionals under engagementIndependent
S-47Harness driversSulky and harness driving professionalsIndependent
S-48Horse racing stablesStable-side thoroughbred operationsStable
S-49Jockeys, horse racingProfessional race-riding engagementsIndependent
S-50Kennels, dog racingRacing-dog kennel programsStable
S-51Mixed martial artists, independent professionalIndependent MMA professionalsIndependent
S-52Motorcycle racing teamsTwo-wheeled racing team operationsRacing team
S-53Professional athletes, independentIndependent professionals across all codesIndependent
S-54Race car driversProfessional race driving engagementsIndependent
S-55Race car ownersRacing car ownership programsOwnership
S-56Race dog ownersRacing-dog ownership programsOwnership
S-57Racehorse ownersThoroughbred ownership programsOwnership
S-58Racehorse trainersProfessional training engagementsTrainer
S-59Racehorse trainingStable training program operationsTrainer
S-60Racing stables, horseHorse racing stable operationsStable
S-61Racing teams — automobile, motorcycle, snowmobileMulti-code racing team operationsRacing team
S-62Referees and umpiresProfessional officiating engagementsOfficial
S-63Skiers, independentIndependent skiing professionals in eventsIndependent
S-64Snowmobile racing teamsSnow circuit team operationsRacing team
S-65Sports professionals, independentIndependent professionals across codesIndependent
S-66Sports team scouting services, independentIndependent scouting and evaluation servicesService
S-67Sports trainers, independentIndependent athletic training servicesService
S-68Stables, horse racingStable operations for race horsesStable
S-69Stock car racing teamsStock car team operationsRacing team
S-70Tennis professionals, independentTouring tennis professionals under engagementIndependent
S-71Training race dogsRacing-dog training programsTrainer
S-72Training racehorsesThoroughbred training programsTrainer
S-73Wrestlers, independent professionalIndependent professional wrestling engagementsIndependent