Page 19 of 20 Fileid: … form-1040)/2023/a/xml/cycle12/source 13:16 - 24-Jan-2024
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North American Industry Classification System (NAICS). (Continued)
325500 Paint, coating, & adhesive mfg.
325300 Pesticide, fertilizer, & other
agricultural chemical mfg.
325410 Pharmaceutical & medicine
mfg.
325200 Resin, synthetic rubber, &
artificial & synthetic fibers &
filaments mfg.
325600 Soap, cleaning compound, &
toilet preparation mfg.
325900 Other chemical product &
preparation mfg.
Food Manufacturing
311110 Animal food mfg.
311800 Bakeries, tortilla, & dry pasta
mfg.
311500 Dairy product mfg.
311400 Fruit & vegetable preserving &
speciality food mfg.
311200 Grain & oilseed milling
311610 Animal slaughtering &
processing
311710 Seafood product preparation &
packaging
311300 Sugar & confectionery product
mfg.
311900 Other food mfg. (including
coffee, tea, flavorings, &
seasonings)
Leather & Allied Product
Manufacturing
316210 Footwear mfg. (including
leather, rubber, & plastics)
316110 Leather & hide tanning &
finishing
316990 Other leather & allied product
mfg.
Nonmetallic Mineral Product
Manufacturing
327300 Cement & concrete product
mfg.
327100 Clay product & refractory mfg.
327210 Glass & glass product mfg.
327400 Lime & gypsum product mfg.
327900 Other nonmetallic mineral
product mfg.
Mining
212110 Coal mining
211120 Crude petroleum extraction
212200 Metal ore mining
211130 Natural gas extraction
212300 Nonmetallic mineral mining &
quarrying
213110 Support activities for mining
Other Services
Personal & Laundry Services
812111 Barber shops
812112 Beauty salons
812220 Cemeteries & crematories
812310 Coin-operated laundries &
drycleaners
812320 Drycleaning & laundry services
(except coin-operated)
(including laundry &
drycleaning drop-off & pickup
sites)
812210 Funeral homes & funeral
services
812330 Linen & uniform supply
812113 Nail salons
812930 Parking lots & garages
812910 Pet care (except veterinary)
services
812920 Photofinishing
812190 Other personal care services
(including diet & weight
reducing centers)
812990 All other personal services
Repair & Maintenance
811120 Automotive body, paint, interior,
& glass repair
811110 Automotive mechanical &
electrical repair & maintenance
811190 Other automotive repair &
maintenance (including oil
change & lubrication shops &
car washes)
811310 Commercial & industrial
machinery & equipment (except
automotive & electronic) repair
& maintenance
811210 Electronic & precision
equipment repair & maintenance
811430 Footwear & leather goods repair
811410 Home & garden equipment &
appliance repair & maintenance
811420 Reupholstery & furniture repair
811490 Other personal & household
goods repair & maintenance
Professional, Scientific, &
Technical Services
541100 Legal services
541211 Offices of certified public
accountants
541214 Payroll services
541213 Tax preparation services
541219 Other accounting services
Architectural, Engineering, & Related
Services
541310 Architectural services
541350 Building inspection services
541340 Drafting services
541330 Engineering services
541360 Geophysical surveying &
mapping services
541320 Landscape architecture services
541370 Surveying & mapping (except
geophysical) services
541380 Testing laboratories & services
Computer Systems Design & Related
Services
541510 Computer systems design &
related services
Specialized Design Services
541400 Specialized design services
(including interior, industrial,
graphic, & fashion design)
Other Professional, Scientific, &
Technical Services
541800 Advertising, public relations, &
related services
541600 Management, scientific, &
technical consulting services
541910 Market research & public
opinion polling
541920 Photographic services
541700 Scientific research &
development services
541930 Translation & interpretation
services
541940 Veterinary services
541990 All other professional, scientific,
& technical services
Real Estate & Rental & Leasing
Real Estate
531100 Lessors of real estate (including
miniwarehouses & self-storage
units)
531210 Offices of real estate agents &
brokers
531320 Offices of real estate appraisers
531310 Real estate property managers
531390 Other activities related to real
estate
Rental & Leasing Services
532100 Automotive equipment rental &
leasing
532400 Commercial & industrial
machinery & equipment rental
& leasing
532210 Consumer electronics &
appliances rental
532281 Formal wear & costume rental
532310 General rental centers
532283 Home health equipment rental
532284 Recreational goods rental
532282 Video tape & disc rental
532289 Other consumer goods rental
Religious, Grantmaking, Civic,
Professional, & Similar
Organizations
813000 Religious, grantmaking, civic,
professional, & similar
organizations
Retail Trade
Building Material & Garden
Equipment & Supplies Dealers
444140 Hardware retailers
444110 Home centers
444200 Lawn & garden equipment &
supplies retailers
444120 Paint & wallpaper retailers
444180 Other building materials dealers
Clothing & Accessories Retailers
458110 Clothing & clothing accessories
retailers
458310 Jewelry retailers
458320 Luggage & leather goods
retailers
458210 Shoe retailers
Electronic & Appliance Retailers
449210 Electronics & appliance retailers
(including computers)
Food & Beverage Retailers
445320 Beer, wine, & liquor retailers
445250 Fish & seafood retailers
445230 Fruit & vegetable retailers
445100 Grocery & convenience retailers
445240 Meat retailers
445290 Other specialty food retailers
445132 Vending machine operators
Furniture & Home Furnishings
Retailers
449110 Furniture retailers
449120 Home furnishings retailers
Gasoline Stations & Fuel dealers
457100 Gasoline stations (including
convenience stores with gas)
457210 Fuel dealers (including heating
oil & liquefied petroleum)
General Merchandise Retailers
455000 General merchandise retailers
Health & Personal Care Retailers
456120 Cosmetics, beauty supplies, &
perfume retailers
456130 Optical goods retailers
456110 Pharmacies & drug retailers
456190 Other health & personal care
retailers
Motor Vehicle & Parts Dealers
441300 Automotive parts, accessories,
& tire retailers
441222 Boat dealers
441227 Motorcycle, ATV, & all other
motor vehicle dealers
441110 New car dealers
441210 Recreational vehicle dealers
(including motor home & travel
trailer dealers)
441120 Used car dealers
Sporting Goods, Hobby, Book, Musical
Instrument & Miscellaneous Retailers
459210 Book retailers & news dealers
(including newsstands)
459120 Hobby, toy, & game retailers
459140 Musical instrument & supplies
retailers
459130 Sewing, needlework, & piece
goods retailers
459110 Sporting goods retailers
459920 Art dealers
459310 Florists
459420 Gift, novelty, & souvenir
retailers
459930 Manufactured (mobile) home
dealers
459410 Office supplies & stationery
retailers
459910 Pet & pet supplies retailers
459510 Used merchandise retailers
459990 All other miscellaneous retailers
(including tobacco, candle, &
trophy retailers)
Nonstore Retailers
xx Nonstore retailers sell all types
of merchandise using such
methods as Internet, mail-order
catalogs, interactive television,
or direct sales. These types of
Retailers should select the PBA
associated with their primary
line of products sold.
xx For example, establishments
primarily selling prescription
and non-prescription drugs,
select PBA code 456110
Pharmacies & Drug Retailers.
Transportation & Warehousing
481000 Air transportation
485510 Charter bus industry
484110 General freight trucking, local
484120 General freight trucking, long
distance
485210 Interurban & rural bus
transportation
486000 Pipeline transportation
482110 Rail transportation
487000 Scenic & sightseeing
transportation
485410 School & employee bus
transportation
484200 Specialized freight trucking
(including household moving
vans)
485300 Taxi, limousine, & ridesharing
service
485110 Urban transit systems
483000 Water transportation
485990 Other transit & ground
passenger transportation
488000 Support activities for
transportation (including motor
vehicle towing)
Couriers & Messengers
492000 Couriers & messengers
Warehousing & Storage Facilities
493100 Warehousing & storage (except
leases of miniwarehouses &
self-storage units)
Utilities
221000 Utilities
Wholesale Trade
Merchant Wholesalers, Durable Goods
423200 Furniture & home furnishing
423700 Hardware, & plumbing &
heating equipment & supplies
423600 Household appliances &
electrical & electronic goods
423940 Jewelry, watch, precious stone,
& precious metals
423300 Lumber & other construction
materials
423800 Machinery, equipment, &
supplies
423500 Metal & mineral (except
petroleum)
423100 Motor vehicle & motor vehicle
parts & supplies
423400 Professional & commercial
equipment & supplies
423930 Recyclable materials
423910 Sporting & recreational goods &
supplies
423920 Toy & hobby goods & supplies
423990 Other miscellaneous durable
goods
Merchant Wholesalers, Nondurable
Goods
424300 Apparel, piece goods, & notions
C-19