It got answered in the article for the follow-up thread https://news.ycombinator.com/item?id=12003570 https://news.ycombinator.com/item?id=12003570 "The measur

It got answered in the article for the follow-up thread https://news.ycombinator.com/item?id=12003570 https://news.ycombinator.com/item?id=12003570 "The measure identifies tech companies by the type of tax code they use under the Internal Revenue Service’s North American Industry Classification System. Companies classify themselves. They may face penalties if a government audit finds they are misidentifying themselves."