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https://completemarkets.com/company/CompleteMarkets/Articles/content-package/IMMS-Library/TabCategory/article-post/1520/GENERAL-OSHA-RECORDKEEPING-REQUIREMENTS/
... Employers who conduct business primarily in one of the following SIC's, regardless of the number of employees: MAJOR GROUP TITLE Retail Trade 55 Automotive Dealers and Gasoline Service Stations 56 Apparel and Accessory Stores 57 Furniture, Home Furnishings and Equipment Stores 58 Eating and Drinking Places 59 Miscellaneous Retail Finance, Insurance and Real Estate 60 Banking 61 Credit Agencies other than Banks 62 Security and Commodity Brokers, and Services 63 Insurance 64 Insurance Agents, Brokers and Services 65 Real Estate 67 Holding and other Investment Offices Services 72 Personal Services 73 Business Services 78 ... (SIC's 20-39), Transportation, Communications, and Public Utilities (SIC's 41-42 and 44-49), Wholesale Trade (SIC's 50-51), Building Materials, Hardware, Garden Supply and Mobile Home Dealers (SIC 52); General Merchandise Stores (SIC 53); Food Stores (SIC 54); Hotels, Rooming Houses, Camps, and Other Lodging Places (SIC 70); Repair Services (SIC's 75 and 76); Amusement and Recreation Services (SIC 79); and Health Services (SIC 80) . EMPLOYERS ... (SIC's 15-17), Manufacturing (SIC's 20-39), Transportation, Communications, and Public Utilities (SIC's 41-42 and 44-49), Wholesale Trade (SIC's 50-51), Building Materials, Hardware, Garden Supply and Mobile Home Dealers (SIC 52); General Merchandise Stores (SIC 53); Food Stores (SIC 54); Hotels, Rooming Houses, Camps, and Other Lodging Places (SIC 70); Repair Services (SIC's 75 and 76); Amusement and Recreation Services (SIC 79); and Health Services ...

https://completemarkets.com/Article/article-post/1520/GENERAL-OSHA-RECORDKEEPING-REQUIREMENTS/
...Eating and Drinking Places 59 Miscellaneous Retail Finance, Insurance and ...ices 88 Private Households 89 Miscellaneous Services These exemptions d...