Internal Revenue Manual - 1.13.4 Form 1040 NAICS Coding

IRS Resources

Part 1. Organization, Finance and Management
Chapter 13. Statistics of Income Processing
Section 4. Form 1040 NAICS Coding

1.13.4 Form 1040 NAICS Coding

1.13.4.1 (03-01-1999)
Purpose

This Chapter provides instructions for North American Industry Classification System (NAICS) coding individual income tax returns, Forms 1040, which are processed for Statistics of Income (SOI) at the service centers, and should be used in conjunction with IRM 1.13.5, Statistical Editing of Individual Income Tax Returns.

1.13.4.2 (03-01-1999)
General Information

NAICS classification codes 111110–113000 are assigned to Schedules F and reflect farm crop and animal husbandry activities. NAICS classification codes 112900, 113000–999999 are assigned to Schedules C and reflect other animal production (including breeding of cats and dogs), agricultural services provided for a fee and non-farm production and service activities.
Since taxpayers can have receipts/sales from farm production activities as well as farm related services, they should use both Schedules F and C to report their income. However, some do not assign industry codes on the basis of the descriptive activity reported on the schedule being processed.
The NAICS codes which are to be used are listed in numeric order in Exhibit 1.13.4–1.
The use of the Other Category and Unclassified Establishments codes is explained below. The use of code 999999 must be either approved by your supervisor or reviewed in NAICS = 999999 on a daily basis.
1. Other Category/Other Support Services—Use this code when the industry is known, but is generally included in broader based catch aIls. For example, "glass and glazing contractor" would be included in 235900, "Other special trade contractors" . Another example would be "special trade contractor" with no other clues, being coded as 235900.
2. Unclassified Establishments (code 999999)—Use "Unclassified Establishments" code only when every effort to identify the business activity has been unsuccessful.
3. Consult the North American Industry Classification System before assigning an Other Category/Other Support Services code or a "Unclassified Establishment" code.
If any Schedule C or C-EZ does not meet the criteria for a legitimate proprietorship specified in 4.3, enter code 910100. Income and expense items may need to be moved to other parts of the return record when code 910100 is used. See Chapter 1.13.5 and 4.3 in this chapter for specific instances.

1.13.4.3 (03-01-1999)
Basic Individual SOI Program

If Income reported on the Schedule C is also reported on a Form W–2, the income should be removed from the Schedule C and edited on 1040, line 7, Salaries and Wages. Examples of occupations which may incorrectly report their Salaries and Wages on the Schedule C are those of Retail Salesperson, Manufacturer’s Representative, Sales Representative, or Sales Agent. Another group of occupations that may incorrectly report W–2 Wages as Schedule C Income is Actor/Actress, Author, Artist, Commentator, Insurance Salesman, Minister, Sexton, Chaplain, Notary Public, and Trustee or Director.
1. If any of these occupations, or others not listed here, have W–2 income being reported on the Schedule C, the income must be removed from the Schedule C.
2. If the only income reported on the Schedule C is W–2 income, it will be necessary to 910100 the Schedule C when the situation merits. The editor will first enter 910100 on line B. If there are more Schedule C’s to be edited, the system will take the editor to the next C. The editor must edit all of the C’s and after they are completed the system will cause the editor to be taken out of the return and the return should be taken to the lead editor. The editor will get the return back from the Lead Editor and will enter the W–2 income from the Schedule C on 1040, line 7 if it has not already been performed by the Lead Editor. If there are expenses on lines 8–30, the editor will edit the total expenses to 1040, line 31d.
3. In some cases, the taxpayer may have wages reported on Form W–2 and Additional Income for similar business activity that is not covered by a Form W–2 as Salaries and Wages. The wages from the W–2 should be edited to the Form 1040. The remaining income will be left on Schedule C.
4. For example: an actor is employed by a studio and has Form W–2 income of $100,000 reported and included on the Schedule C. Gross Income on Schedule C shows $300,000. It is quite likely that the actor received income for appearances or other acting jobs. For this example $100,000 would be edited as Salaries and Wages on the Form 1040, line 7 and $200,000 will be left in the Gross Income Fields for Schedule C. There will be no pro-rating of expenses to income and all expenses will be left on Schedule C.
Additional data that may be incorrectly reported on the Schedule C and which will require editing to other schedules are listed in (4) (a) through (I) below. On-line IMF-SOl processing requires that the Schedule C be processed first, followed by all other schedules. Since the other schedules cannot be accessed until Schedule C processing is complete, the following steps are required.
If it is determined that all data are incorrectly reported on the Schedule C, edit ‘910100’ as the NAICS Code on line B. This classifies the Schedule C as an Invalid Proprietorship. If editing in the Regular Mode, a ‘910100’ in line B will mark the return for lead editor review and you will be taken out of the return after all other Schedules C for that return have been edited. Do not edit ‘910100’ as the NAICS code when the return is an ETE-TPUS return or when editing a Schedule C worksheet. If the lead editor confirms that the Schedule C meets the ‘910100’ criteria, the schedule should be completed using the Form Edit Menu option of the Lead Editor Menu. While the cursor is positioned on the NAICS code field the [PF2] key will display a 910100 calculator window, enabling the lead editor to move the Sch. C income to Form 1040 (line 7 or 21 a) or Schedule E (line 4) and Sch. C expenses to 1040 line 31d. The [DO] key will move the amounts entered and the [PF4] key will exit the window without making changes. After the lead editor has moved the Sch. C amounts via the 910100 calculator window, press [F18] and then [RETURN] to move the cursor to the bottom of the preliminary screen where you will be given the option to press [REMOVE] to delete the Schedule C. By pressing [REMOVE], the Schedule C you are working on will have the information erased. If only part of the data is incorrectly reported, do not edit ’910100’ but instead edit the correct NAICS Code on line B.
The following is a list of the conditions for which NAICS Code ‘910100’ is acceptable. Otherwise, all other Schedules C will constitute Valid Proprietorship Activity and are to receive the correct NAICS Code. If data reported on a Schedule C are not clearly covered by the conditions below, assume it is a Valid Proprietorship. ‘910100’ all of the following conditions:
1. The Schedule C shows only Royalty Income and no Expenses. The income will be reported on the Schedule E:4. (Edit to the Schedule E only if an E is already present. Never dummy a Schedule E.) If there is no Schedule E present, the income will be edited on 1040, line 21a.
2. The Schedule C is for a Partnership, Syndicate, Pool, or Joint Venture and there are no Expenses. The income will be reported on the Schedule E as a partnership. (Edit to the Schedule E only if an E is already present. Never dummy a Schedule E). If there is no Schedule E present, the income will be edited on 1040, line 21a.
3. A husband and wife are filing a joint return with two separate Schedules C for one EIN number or a husband and wife are filing a joint return with two Schedules C and the EINs are missing or illegible but it appears that Income and Expenses are split. Combine the separate amounts to one Schedule C and assign the appropriate NAICS Code. Assign ‘910100’ to the Schedule C which is leftover.
4. The Schedule C shows Oil Production based on a Fractional Interest or Oil Participation Funds and no Expenses. The income will be reported on the Schedule E:4. (Edit to the Schedule E only if an E is already present. Never dummy a Schedule E.) If there is no Schedule E present, the income will be edited on 1040, line 21a.
5. The Schedule C shows only Expenses which are related to Form W–2 income. Expenses should be moved to Form 1040, line 31d.
6. The Schedule C shows Farm Activity as determined by the NAICS Code. Editing instructions for the Schedule F will describe the lines to which the amount should be moved. (Do not create a Schedule F. Move only if a Schedule F already exists.)
7. If the Schedule C shows Directors (Fees), Trustees (Fees) or Honoraria with no expenses, edit the income to Form 1040, line 7.
8. If the Schedule C shows Consulting (Fees) with no Expenses, edit the income to Form 1040, Line 21a.
9. An extra Schedule C was filed for the purpose of computing the Passive Activity Loss for Alternative Minimum Tax and was transcribed by Revenue Processing.
10. If the Schedule C falls into one or more of the above categories, and should be ‘910100’, but there is more than one occupation listed (i.e. Directors (Fees)/Consulting (Fees)), edit the income to 1040, line 21a.
11. If the Schedule C only shows a NOL deduction, edit the amount to 1040:21 c.
12. If the Schedule C has no income nor expenses, but has information filled in for Box A through H and RP processed it.
On returns that have more than three Schedules C and combining has taken place by Revenue Processing, or if editing the schedules as worksheets, if a Schedule C meets the criteria for ’910100’ and it was not combined with another schedule, then simply omit this schedule and edit the income to the appropriate line on Form 1040 or Schedule E. If a Schedule C is eligible for ‘910100’ and has been combined with other schedules, uncombine the schedules and only edit the Schedules C that contain valid data. Edit the income to the appropriate line on Form 1040 or Schedule E for the schedule which is to be "910100’ed" .
If the schedule describes "Hobby Activities" , DO NOT change these data to any other part of the return.
The system will change the sequence numbers of the remaining Schedules C after a 910100 has been completed. An example would be if the second Schedule C has been coded 910100 and removed by the lead. The system will delete sequence 2 and change the sequence number of the third Schedule C to 2.

1.13.4.4 (03-01-1999)
Determination of NAICS Code

The following information covers processing for the Individual SOI program for Tax Year 1998.

1.13.4.4.1 (03-01-1999)
Sources of Proprietorship Information

The industry code assigned to a proprietorship schedule should reflect the activity from which the proprietorship derived the largest portion of its "Gross Receipts" . In order to assign the most precise NAICS code, the coder should consider the following items:
1. the nature of the income and expense items,
2. the proprietorship name,
3. the description of the proprietorship activity, and
4. the North American Industry Classification System
When assigning a NAICS industry code, do not assume that the proprietorship is engaged in the same activity that is indicated on a Form W–2 accompanying the return. For example, if the taxpayer has a legitimate proprietorship schedule indicating retail sales and the Form W–2 shows that the Form W–2 employer is in the furniture business, do not assume that the taxpayer’s proprietorship activity has to be furniture sales.

1.13.4.4.2 (03-01-1999)
Two or More Proprietorship Activities on One Schedule

If "Gross Receipts" from two or more proprietorship activities are combined and the largest source of "Gross Receipts" cannot be determined, treat the schedule as one proprietorship and base the NAICS code on the activity which is listed first on the schedule.
If "Gross Receipts" from two or more different proprietorship activities are reported separately and the expenses are also reported separately, treat the schedule as two proprietorships and assign the appropriate NAICS codes.
If "Gross Receipts" from two or more proprietorship activities are reported separately and the expenses are combined, treat the schedule as one proprietorship and base the NAICS code on the largest source of "Gross Receipts" .

1.13.4.4.3 (03-01-1999)
Coding Separate Proprietorship Schedules of Husband and Wife

The purpose of the following instructions is to prevent one proprietorship from being counted as two proprietorships as a result of the division of income or expenses between husband and wife.

Any return — If the net profit from a proprietorship is split between husband and wife for self-employment tax purposes only and the Schedules C have the same EIN, combine the Schedules C, code the schedule amounts and assign the appropriate NAICS code.
Joint return — If a husband and wife file a joint return and divide between them the income and expenses from one proprietorship, combine the separate amounts and assign the appropriate NAICS code.
Separate return of husband — Code the husband’s proprietorship schedule according to the instructions provided in this chapter.
Separate return of wife — If the wife’s proprietorship schedule results from the division of one proprietorship between husband and wife, code hers "910100" .
Schedule filed by surviving spouse — A proprietorship schedule filed by a surviving spouse, which shows a division of income or expenses, should be coded as follows:

IF	THEN
There is an indication that the proprietorship data are split between a Form 1041 (Fiduciary) and a Form 1040	Assign an NAICS industry code based on the proprietorship data applicable to the Form 1040.
There is no reference to Form 1041 or "Fiduciary Income"	Follow the instructions in (l)(b) above.

1.13.4.4.4 (03-01-1999)
Additional Information for NAICS Coding Specific Types of Proprietorship Activity

Oil Production Activity—Use the information below to accurately NAICS code schedules reporting oil production activity.

If the principal business activity is petroleum exploration, or development, or production, the NAICS code may be either 211110 or 910100.
If royalties are the only source of income on a Schedule C and there are no expenses, assign code 910100 according to 4.2. Also see 4.3:(4)(a) for references. When other sources of income are reported, assign the NAICS code without regard to the royalty income.

IF	THEN
There is a clear indication of a division of the income, expenses, or interest, such as "fractional interest," "¹/₆₄ interest," "¹/₄ to J. Smith," "¹/₄ working interest," "oil participation," etc. and there are no expenses...	Use code 910100 (according to text 4.2)
Note: The phrase "working interest" alone does not indicate a divided interest. Also, see text 4.3:(4)(a)–(b) for line references.
The proprietorship is legitimate and deals with petroleum exploration, development, or production...	Use code 211110

Farm Activity — Use the information below to accurately NAICS code farm proprietorship schedules.
1. When a schedule reports farm receipts or expenses directly related to farming, use the appropriate Schedule F code (111100–113000) even though the income from Schedule C activities, such as plowing, trucking, or machine work may be the largest item. This refers to those situations where the farmer’s income, from activities such as plowing, exceeds the farming income in an atypical year. It does not refer to those taxpayers who engage in plowing, etc. as a regular occupation. An examination of the expenses and the depreciation schedules may be helpful in determining the true situation.
2. If a taxpayer reports farm rental income and production income on a Schedule F, treat it as a Schedule F and base the NAICS code on the production income.
Other Activities — Use the information below to accurately NAICS industry code schedules reporting rental or direct selling activity.
1. If a taxpayer indicates that rents comprise a major portion of the gross receipts, the proprietorship schedule should not automatically be coded as real estate. Rent is a normal type of business receipts in many other industries. For example, rental of rooms, clothing, trailers, and construction equipment are services and should be coded appropriately.
2. Industry code 454390, "Sales By Door-to-Door, Telephone, etc" , includes door-to-door selling and selling merchandise at parties in private homes. Proprietorship schedules based on these activities should be coded "910100" if the taxpayer has received a Form W–2 from the same company for the amount shown on the proprietorship schedule.

Exhibit 1.13.4-1 (03/01/99)
Numeric Listing

PRINCIPAL AGRICULTURAL ACTIVITY CODES — Schedule F (Form 1040)

(1) The Schedule F includes activities, such as, Crop Production, Animal Production, and Forestry and Logging.
Schedule F (111100—113000)
CROP PRODUCTION
111100	Oilseed and Grain Farming
These are establishments primarily engaged in growing oilseed and/or grain(s) and/or producing oilseed and grain seeds.
Examples:
Barley Beans Corn Dried peas Lentils Oat Rice Rye Sorghum Soybean Wheat Wild rice
111210	Vegetable and Melon Farming
These are establishments primarily engaged in the production of vegetables and melons in the open.
Examples: Cantaloupe Carrot Green bean Honeydew Potato Squash Sweet pepper Sweet potato Tomato Watermelon
111300	Fruit and Tree Nut Farming
These are establishments engaged in the production of various fruits and tree nuts.
Examples: Almond Apple Apricot Banana Berries Cherry Citrus groves Coffee Currant Date Fig Filbert Grape Grapefruit groves Lemon groves Macadamia Mandarin groves Orange groves Peach Pecan Pineapple Pistachio Prune Strawberry Tangerine groves Walnut
111400	Greenhouse, Nursery, and Floriculture Production
Theses are establishments primarily engaged in the production of growing crops under cover, ornamental plants and other nursery products.
Examples: Alfalfa sprout (under cover) Bulbs Cut flowers Flower seeds Foliage plants Hydroponic crop farming Mushroom (under cover) Nursery stock Shrubbery Sod
111900	Other Crop Farming
Examples: Agave Cotton Grass seed Hay Herbs Hop Maple sap Mint Peanut Spices Sugar beet Sugarcane Tea Tobacco
ANIMAL PRODUCTION
112111	Beef Cattle Ranching and Farming
These are establishments primarily engaged in raising cattle (including cattle for dairy herd replacements).
112112	Cattle Feedlots
These are establishments primarily engaged in feeding cattle for fattening.
112120	Dairy Cattle and Milk Production
These are establishments primarily engaged in milking dairy cattle.
112210	Hogs and Pig Farming
These are establishments primarily engaged in raising hogs and pigs. They may include farming activities, such as breeding, farrowing, and the raising of weanling pigs, feeder pigs, or market size pigs.
112300	Poultry and Egg Production
These are establishments primarily engaged in breeding, hatching, and raising poultry for meat or egg production.
Examples: Chicken Chicken egg Duck production Emu production Geese production Ostrich production Pheasant production Poultry hatcheries Quail production Raising broilers Raising fryers Raising roasters Turkey egg Turkey
112400	Sheep and Goat Farming
These are establishments primarily engaged in raising sheep, lambs, and goats, or feeding lambs for fattening.
112510	Animal Aquaculture
These are establishments primarily engaged in the farm raising of finfish, shellfish, or any other kind of animal aquaculture.
Examples: Alligator Catfish Clam Crayfish Frog Goldfish Hatching fish of any kind Minnow Mollusk Oyster Shrimp Tropical fish Trout Turtle
112900	Other Animal Production
These are establishments primarily engaged in raising animals and insects (except cattle, hogs and pigs, poultry, sheep and goats, animal aquaculture, companion animals) for sale or product production.
Examples: Bees Deer Donkeys Guinea pigs Horses Llama Mice Mules Producing honey Rabbits and other fur-bearing animals Rats Worm production
FORESTRY AND LOGGING
113000	Forestry and Logging (Including Nurseries and Timber Tracts)
These are establishments primarily engaged in growing and harvesting of timber on a long production cycle.
Examples: Balsam needle gathering Cutting and transporting timber Cutting timber Gathering forest products Ginseng gathering Growing trees for reforestation Gum gathering Producing wood chips Spanish moss gathering Timber tract operations Truffle gathering
Schedule C (112900, 113000–999999)
AGRICULTURE, FORESTRY, HUNTING, AND FISHING
112900	Animal Production (Including Breeding of Cats and Dogs)
These are establishments primarily engaged in the breeding of cats, dogs, and pet birds.
113000	Forestry and Logging (Including Forest Nurseries and Timber Tracts)
These are establishments primarily engaged in growing and harvesting of timber on a long production cycle.
Examples: Balsam needle gathering Cutting and transporting timber Cutting timber Gathering forest products Ginseng gathering Growing trees for reforestation Gum gathering Producing wood chips Spanish moss gathering Timber tract operations Truffle gathering
114100	Fishing
These are establishments primarily engaged in the commercial catching or taking of fish or miscellaneous marine products from a natural habitat.
Examples: Bluefish Clams Crabs Eels Finfish Frogs Lobsters Mussels Oysters Salmon Sea urchins Shellfish Shrimp Tuna Turtles
114210	Hunting and Trapping
These are establishments primarily engaged in one or more of the following: commercial hunting and trapping; operating commercial game preserves, such as game retreats; and operating hunting preserves.
115110	Support Activities for Crop Production (Including Cotton Ginning, Soil Preparation, Planting, and Cultivating)
These are establishments primarily engaged in providing support activities for growing crops.
Examples: Aerial dusting or spraying Cooling Cotton ginning Crop cleaning Cultivating services Curing Farm management services Fertilizing Fumigating (relating to crops/land) Grading Harvesting Packing Planting crops Plowing Post harvest activities Seed bed preparation Shelling Sorting Sun drying Supplying labor for agriculture Vineyard cultivation services
115210	Support Activities for Animal Production (Including Farriers)
These are establishments primarily engaged in performing support activities related to raising livestock (e.g., cattle, goats, hogs, horses, poultry, sheep). These establishments may perform one or more of the following: support for breeding of animals, including companion animals (e.g., cats, dogs, pet birds); pedigree record services; boarding horses; dairy herd improvement activities; livestock spraying; and sheep dipping and shearing.
115310	Support Activities for Forestry
These are establishments primarily engaged in performing particular support activities related to timber production, wood technology, forestry economics and marketing, and forest protection.
Examples: Consulting on wood attributes Estimating timber Forest fire fighting Forest pest control Reforestation
MINING
211110	Oil and Gas Extraction
These are establishments primarily engaged in operating and/or developing oil and gas fields properties and in recovering liquid hydrocarbons from oil and gas field gases. This includes activities in the preparation of oil and gas up to the point of shipment from the producing property. Establishments operate oil and gas wells on their own account or for others on a contract or fee basis.
Examples: Drilling, completing, and equipping wells Exploration for crude petroleum and natural gas Mining and extraction of oil from oil shale and oil sands Operation of separators, emulsion breakers, desilting equipment, and field gathering lines Production of crude petroleum Production of natural gas Recovery of hydrocarbon liquids from oil and gas field gases Sulfur recovery from natural gas
212110	Coal Mining
These are establishments primarily engaged in mining bituminous coal, anthracite, and lignite by underground mining, auger mining, strip mining, culm bank mining, and other surface mining; developing coal mine sites; and beneficiating (i.e., preparing) coal (e.g., cleaning, washing, screening, and sizing coal).
Examples: Anthracite coal mining Auger mining Beneficiating coal Bituminous coal mining Culm bank mining Developing coal mine sites Lignite mining Strip mining
212200	Metal Ore Mining
These are establishments primarily engaged in developing mine sites or mining metallic minerals or in ore dressing and beneficiating (i.e., preparing) operations, such as crushing, grinding, washing, drying, sintering, concentrating, calcining and leaching.
Examples: Antimony ore Columbite ore Copper ore Gold ore Ilmenite ore Iron ore Lead ore Manganiferous ore Molybdenum ore Nickel ore Silver ore Tantalum ore Tungsten ore Uranium-radium-vanadium ore Zinc ore
212300	Nonmetallic Mineral Mining and Quarrying
These are establishments primarily engaged in developing mine sites, or in mining or quarrying nonmetallic minerals (except fuels). Also included are certain wells and brine operations, and preparation plants primarily engaged in beneficiating (e.g., crushing, grinding, washing, and concentrating) nonmetallic minerals.
Examples: Barite Bentonite Bituminous limestone Bituminous sandstone Borate Calcareous tufa Celestite Cement rock Ceramic and refractory minerals Clay Crushed and broken granite Crushed and broken limestone Dimension stone (i.e., rough blocks and/or slabs of stone) Diorite Dolomite Feldspar Fluorspar Gneiss Gravel Gypsum Kaolin Magnesite Marl Mica Peat Phosphate rock Potash Pyrophyllite Rock salt Sand Shale (except oil shale) Soapstone Stone mining and quarrying Sulfur Syenite Talc Travertine
213110	Support Activities for Mining
These are establishments primarily engaged in providing support services, on a fee or contract basis, required for the mining and quarrying of minerals and for the extraction of oil and gas.
Examples: Cleaning out, bailing, and swabbing wells Contractors who specialize in spudding in, drilling in, redrilling, and directional drilling Drilling oil and gas wells for others on contract or fee basis Excavating slush pits and cellars Making geographical observations at prospective sites (except geographical surveying and mapping) Running, cutting, and pulling casings, tubes, and rods Shooting wells Taking core samples Well surveying
UTILITIES
221000	Utilities
These are establishments primarily engaged in providing electric power, natural gas, steam supply, water supply, and sewage removal through a permanent infrastructure of lines, mains, and pipes.
Examples: Electric power generation, transmission, and distribution Fossil fuel electric power generation (such as, coal, oil, or gas) Hydroelectric power generation Natural gas distribution Nuclear electric power generation Other electric power generation (such as solar, wind, or tidal power) Sewage treatment facilities Steam and air-conditioning supply Water supply and irrigation systems Water treatment plants
CONSTRUCTION
233110	Land Subdivision and Land Development
These are establishments primarily engaged in subdividing real property into lots and/or developing building lots for sale.
233200	Residential Building Construction
These are establishments primarily responsible for the entire construction (i.e., new work, additions, alterations, and repairs) of single residential housing units and multifamily residential housing units.
Examples: Addition and alterations to mobile homes Condominium construction Cooperative construction Design builders—residential Engineer-constructors—residential Garden apartment construction General contractors—residential Highrise construction Joint-venture contractors—residential Multifamily housing general contractors On-site assembly of modular and prefabricated houses Operative builders Rental apartment construction Row house construction Single family construction management firms Single family detached house construction Single family housing custom builders Speculative builders Town house construction Turnkey contractors—residential
233300	Nonresidential Building Construction
These are establishments primarily responsible for the entire construction (i.e., new work, additions, alterations, and repairs) of manufacturing and industrial buildings and commercial and institutional buildings.
Examples: Administrative or municipal building construction Bank building construction Casino construction Church, synagogue, temple, mosque construction Cinema construction Design builders—nonresidential Engineer-constructors—nonresidential Factory construction Farm building construction Hospital construction Hotel construction Joint-venture contractors—nonresidential Mall construction Manufacturing and industrial building construction management firms Manufacturing and industrial building general contractors Mill construction Office building construction Plant construction Prison construction Public warehouse construction Restaurant construction School construction Service station construction Store construction Turnkey contractors—nonresidential
234100	Highway, Street, Bridge, and Tunnel Construction
These are establishments primarily responsible for the entire construction (i.e., new work, reconstruction, or repairs) of highways, streets, roads, airport runways, bridges, viaducts, and tunnels.
Examples: Airport runway construction Bridge and tunnel construction management firms Bridge and tunnel general contractors Bridge construction Design builders—bridge and tunnel Design builders—highway and street Engineer-constructors—bridge and tunnel Engineer-constructors—highway and street Highway and street construction management firms Highway and street general contractors Highway construction Joint-venture contractors—bridge and tunnel Joint-venture contractors—highway and street Road construction Special trade contractors performing subcontracting work (such as, grading, installing guardrails, public sidewalk construction) Street construction Tunnel construction Viaduct construction
234900	Other Heavy Construction
These are establishments primarily engaged in heavy nonbuilding construction (except highway, street, bridge, and tunnel construction).
Examples: Athletic field construction Cable laying Cable television lines Canal construction Cement plant construction Chemical complex construction Dam construction Design builders—industrial nonbuilding Design builders—power and communication transmission line Design builders—water, sewer, and pipeline Dike construction Dock construction Drain construction Drainage project construction Engineer-constructors—industrial nonbuilding Engineer-constructors—power and communication transmission line Engineer-constructors—water, sewer, and pipeline Gas and oil pipeline construction Gas main construction Golf course construction Harbor construction Hydroelectric plant construction Industrial nonbuilding construction management firms Industrial nonbuilding general contractors Industrial incinerators construction Joint-venture contractors—industrial nonbuilding Joint-venture contractors—power and communication transmission line Joint-venture contractors—water, sewer, and pipeline Kilns construction Mass transit project construction Natural gas pumping station construction Nuclear reactor containment structure construction Ovens construction Park construction Petroleum refineries construction Power and communication transmission line construction
Power and communication transmission line construction management firms Power and communication transmission line general contractors Power plant construction Radio and television transmitting/receiving towers Reservoir construction Sewage treatment plant construction Sewer construction Special trade contractors engaged in activities related to water, sewer, and pipeline construction Special trade contractors engaged in industrial nonbuilding construction Special trade contractors engaged relating to power and communication transmission line construction Subway construction Water treatment plant construction Water, sewer, and pipeline construction management firms Water, sewer, and pipeline general contractors Water main construction
235110	Plumbing, Heating, and Air-conditioning Contractors
These are establishments primarily engaged in installing plumbing, heating, and air-conditioning equipment; servicing plumbing, heating, and air-conditioning equipment; and the combines activity of selling and installing plumbing, heating, and air-conditioning equipment. This includes new work, additions, alterations, and maintenance and repairs.
Examples: Air-conditioning equipment Duct fabrication and installation at the site Heating equipment Installation of environmental controls Installation of refrigeration equipment Installation of sprinkler systems Plumbing equipment
235210	Painting and Wall Covering Contractors
Theses are establishments primarily engaged in interior or exterior painting and interior wall covering. The work includes new work, additions, alterations, and maintenance and repairs.
Examples: Bridge painting Paint and wall covering removal Ship painting Traffic lane painting
235310	Electrical Contractors
These are establishments primarily engaged in performing electrical work at the site; servicing electrical equipment at the site; and the combined activity of selling and installing electrical equipment. The work performed includes new work, additions, alterations, and maintenance and repairs.
Examples: Computer cable construction contractors Electrical construction contractors Electrical repair construction contractors Fiber optic cable construction contractors Installing wiring Lighting system construction contractors Telecommunication equipment construction contractors
235400	Masonry, Drywall, Insulation, and Tile Contractors
These are establishments primarily engaged in masonry work, stone setting, drywall, plaster work, acoustical and building insulation, setting and installing ceramic tile, marble, terrazzo, and mosaic. The work includes new work, additions, alterations, and maintenance and repairs
Examples: Acoustical paneling construction contractors Ceiling construction contractors Ceramic tile Construction of foundations of block, stone or brick Drywall construction contractors Glass block laying Granite work Marble work Masonry work Mosaic Plastering (i.e., plain or ornamental) construction contractors Slate work Soundproofing construction contractors Stone setting Terrazzo Tuck pointing
235500	Carpentry and Floor Contractors
These are establishments primarily engaged in framing, carpentry, finishing work, installation of resilient floor tile, carpeting, linoleum, and work or resilient flooring. The work includes new work, additions, alterations, and maintenance and repairs.
Examples: Carpentry Carpeting Finishing work Installation of doors and windows Linoleum installation Paneling Resilient floor tile installation Ship joinery Steel framing work Wood or resilient flooring installation
235610	Roofing, Siding, and Sheet Metal Contractors
These are establishments primarily engaged in the installation of roofing, siding, sheet metal work, and roof drainage-related work. The work includes new work, additions, alterations, and maintenance and repairs.
Examples: Copper smithing Downspouts and gutters installation Flashing, duct work, capping Installing skylights Metal ceilings installation Roof drainage-related work Roofing installation Sheet metal work installation Siding installation Tin smithing Treating roofs (i.e., by spraying, painting, or coating)
235710	Concrete Contractors
These are establishments primarily engaged in the use of concrete and asphalt to produce parking areas, building foundations, structures and retaining walls, and in use of all materials to produce patios, private driveways, and private walks. The work includes new work, additions, alterations, and maintenance and repairs.
Examples: Concrete and asphalt use — in parking areas, building foundations, structures, patio walls Grout and shotcrete work Patios, private driveways, private walks — producing all materials
235810	Water Well Drilling Contractors
These are establishments primarily engaged in drilling, tapping, and capping of water wells, and geothermal drilling. The work includes new work, servicing, and maintenance and repairs.
Examples: Capping water wells Drilling water wells Geothermal drilling Tapping water wells
235900	Other Special Trade Contractors
These are establishments primarily engaged in specialized construction activities, such as erecting metal, structural steel, similar products of prestressed or precast concrete to produce structural elements, building exteriors, and elevator fronts; setting rods, bars, rebar, mesh, and cages to reinforce poured-in-place concrete; erecting cooling towers and metal storage tanks; installing glass; tinting glass; preparing land for building construction; wrecking and demolition of buildings; and installation or dismantling of building equipment, machinery or other industrial equipment. The work includes new work, additions, alterations, and maintenance and repairs.
Examples: Antennas installation Artificial turf installation Automated and revolving doors installation Awnings installation Bathtub refinishing Built-in vacuum cleaning systems installation Coating and glazing of concrete surfaces Conveyor systems installation Countertops installation Dampproofing Dewatering Dismantling of steel oil tanks (except for hazardous materials) Drilling shafts Dumbwaiters installation Dust collecting equipment installation Elevator installation Erecting cooling towers Erecting metal storage tanks Fire escapes installation Fireproofing Foundation digging Foundation drilling Gas leakage detection Glazing work House moving Installing glass Insulation of pipes and boilers Machine rigging Metal or structural steel of prestressed precast concrete Millwriting Mobile home site setup and tie-down On-site welding Ornamental metal installation Pneumatic tubes systems installation Posthole digging Radon remediation Sandblasting
Scaffolding work Setting rods, bars, rebar, mesh, and cages to reinforce poured-in-place concrete Shoring systems Signs (on buildings) Small incinerators installation Swimming pool and fence construction Tinting glass Underground tank removal (except in oil fields) Waterproofing
MANUFACTURING
311110	Animal Food Manufacturing
These are establishments primarily engaged in manufacturing food and feed for animals from ingredients, such as grains, oilseed mill products, and meat products.
Examples: Animal food Cat food Dog food
311200	Grain and Oilseed Milling
These are establishments primarily engaged in milling flour or meal from grains or vegetables; preparing flour mixes or doughs from flours milled in same location; milling, cleaning, and polishing rice; manufacturing malt from barley, rye, or other grains; wet milling corn and vegetables; crushing oilseeds and tree nuts; refining and/or blending vegetable oils; manufacturing shortening and margarine; blending purchased animal fats with vegetable fats; and manufacturing breakfast cereal foods.
Examples: Breakfast cereal food manufacturing Flour mixes or dough preparation Malt manufacturing Milling flour or meal Oilseed and tree nut crushing Purchased animal fats blending with vegetable fats Rice milling, cleaning, and polishing Shortening and margarine manufacturing Vegetable oils refining and/or blending
311300	Sugar and Confectionery Product Manufacturing
These are establishments primarily engaged in processing agricultural inputs, such as sugarcane, beet, and cacao, to give rise to a new product (sugar or chocolate) and those that begin with sugar and chocolate and process these further.
Examples: Beet sugar refined from sugarbeets Cane sugar refined from raw cane sugar Chocolate cacao products and chocolate confectioneries manufacturing Liquid sugar manufacturing Raw sugar manufacturing Refined sugar from sugarcane manufacturing Retailing nonchocolate confectionery products not for immediate consumption made on premises Shelling, roasting, and grinding cacao beans Sugarcane processing
311400	Fruit and Vegetable Preserving and Specialty Food Manufacturing
These are establishments primarily engaged in freezing food and those that use preservation processes. Both types begin their production process with inputs of vegetable or animal origin.
Examples: Canning manufacturing Dehydrating manufacturing Dried and freeze-dried food manufacturing Frozen food manufacturing, such as fruit, juices, vegetables, dinners, side dishes, entrees Pickling food manufacturing
311500	Dairy Product Manufacturing
These are establishments primarily engaged in manufacturing dairy products from raw milk, processed milk, and dairy substitutes.
Examples: Cheese product manufacturing Condensed milk manufacturing Creamery butter manufacturing Dry milk manufacturing Evaporated milk manufacturing Fluid milk dairy substitutes from soybeans and other nondairy substances manufacturing Frozen ice manufacturing Frozen tofu manufacturing Frozen yogurt manufacturing Ice cream manufacturing Pasteurized cream and sour cream manufacturing Pasteurized milk manufacturing Sherbet manufacturing
311610	Animal Slaughtering and Processing
These are establishments primarily engaged in slaughtering animals; preparing processed meats and meat byproducts; and/or rendering and/or refining animal fat, bones, and meat scraps.
Examples: Assembly cutting and packing of meats (i.e., boxed meats) from purchased carcasses Processing or preserving meats and meat byproducts Renderings animal fat, bones, and meat scraps Slaughter and preparation of meats Slaughtering of animals
311710	Seafood Product Preparation and Packaging
These are establishments primarily engaged in canning seafood (including soup); smoking, salting, and drying seafoods; eviscerating fresh fish by removing heads, fins, scales, bones, and entrails; shucking and packing fresh shellfish; processing marine fats and oils; and/or freezing seafood.
Examples: Canning seafood (including soup) Eviscerating fresh fish Floating factory ships — engaged in gathering and processing of seafood into canned seafood products Fresh and frozen marine fats and oils processing Frozen seafood manufacturing Shucking and packing fresh seafood Smoking, salting, and drying seafoods
311800	Bakeries and Tortilla Manufacturing
These are establishments primarily engaged in manufacturing fresh and frozen bread and other bakery products.
Examples: Cookies and crackers manufacturing Dry pasta Fresh and frozen bread and bread-type rolls and other fresh bakery products Frozen bakery products, such as cakes, pies, and doughnuts Preparing flour and dough mixes and dough from flour ground elsewhere Retailing bread and other bakery products not for immediate consumption on the premises from flour Tortillas
311900	Other Food Manufacturing (Including Coffee, Tea, Flavorings, and Seasonings)
These are establishments primarily engaged in manufacturing food with different productive processes, such as snack food manufacturing; coffee and tea manufacturing; concentrate, syrup, condiment, and spice manufacturing; and, in general, an entire range of other miscellaneous food product manufacturing.
Examples: Baking powder Blending tea Coffee extracts, flavorings, and syrups Cut or peeled fresh vegetables Dessert puddings Dressings and sauces, such as, mayonnaise, salad dressing, vinegar, mustard, soy sauce, Worcestershire sauce, horseradish, tartar sauce Dry mix food preparations Egg substitutes Fresh pasta Fresh pizza Frosting mixes Gravy and sauce mixes Herbal tea Honey Natural food colorings Peanut butter Potato chips, corn chips, popped popcorn, pretzels (except soft), pork rinds, and similar snacks Processing grains or seeds into snacks Salad dressing mixes Salting, roasting, drying, cooking, or canning nuts Table salt Tortilla chips
312000	Beverage and Tobacco Product Manufacturing
These are establishments that include the following: those that manufacture nonalcoholic beverages; those that manufacture alcoholic beverages through the fermentation process; those that produce distilled alcoholic beverages; those engaged in redrying and stemming tobacco; and those that manufacture tobacco products, such as cigarettes and cigars.
Examples: Artificially carbonated waters Blending and mixing liquors and other ingredients Blending wines and brandies Brewing beer, ale, malt liquors, and nonalcoholic beer Cigarettes, cigars, smoking and chewing tobacco Distilling and blending liquors Distilling potable liquors Growing gapes and manufacturing wine and brandies Ice Prepared pipe tobacco Purifying and bottling water Reconstituted tobacco Snuff Soft drinks Wine and brandies from grapes and other fruits grown elsewhere
313000	Textile Mills
These are establishments that transform a basic fiber (natural or synthetic) into a product, such as yarn or fabric, that is further manufactured into usable items, such as apparel, sheets towels, and textile bags for individual or industrial consumption.
Examples: Coating, laminating, varnishing, waxing, and rubberizing textiles and apparel Fabric finishing mills (bleaching, dyeing, printing, stonewashing, and other mechanical finishing) Lace and lace products Nonwoven fabrics and felts Other mechanical finishing, such as preshrinking, shrinking, sponging, calendering, mercerizing Preparation and spinning of fiber, knitting, or weaving of fabric, and the finishing of the textile Producing hemp yarn and further processing into rope or bags Schiffli machine embroideries Texturing, throwing, twisting, and winding purchased yarn or manmade fiber filaments Thread (e.g., sewing, hand-knitting , crochet) of all fibers Thread of any fiber manufacturing Weaving broadwoven fabrics and felts (except tire fabrics and rugs) Weft and warp fabrics
314000	Textile Product Mills
These are establishments that make textile products (except apparel). Processes used in these industries are generally cut and sew (i.e., purchasing fabric and cutting and sewing to make nonapparel textile products, such as sheets and towels). The products are made generally from purchased materials.
Examples: Batts and batting Carpet cutting and binding Cord and fabric of polyester, rayon, cotton, glass steel, or other materials for use in reinforcing rubber tires, industrial belting, and similar uses Curtains, draperies, linens, bedspreads, sheets, tablecloths, towels, and shower curtains Diapers (except disposable) Door mats and mattings Dust cloths Finishing carpets and rugs Fishing nets Household textile products Rope, cable, cordage, twine, and related products Sails and tarpaulins Sleeping bags Textile bags, awnings, tents, and related products Textile fire hoses Weatherstripping Woven, tufted, and other carpets and rugs, such as art squares, floor mattings, needlepunch carpeting
315000	Apparel Manufacturing
These are establishments with two distinct manufacturing processes: cut and sew (i.e., purchasing fabric and cutting and sewing to make a garment) and the manufacture of garments in establishments that first knit fabric and then cut and sew the fabric into a garment.
Examples: Academic caps and gowns Apparel contractors Band uniforms Belts Blouse and shirt manufacturing Caps Clerical vestments Costumes Cut and sew apparel contractors for men, boys, women, girls, and infants Dress manufacturing Full lines of ready-to-wear apparel and custom apparel Fur apparel Gloves (except medical, sporting, safety) Hats Hosiery and socks knitting or knitting and finishing Jobbers performing entrepreneurial functions involved in knitting apparel and accessories Knitting apparel or knitting fabric and then manufacturing apparel Leather apparel Lingerie, loungwear, and nightwear manufacturing for women and girls Mittens Neckties Outerwear knitting or knitting, finishing, and manufacturing Suit, coat, tailored jacket, and skirt manufacturing Tailors manufacturing custom garments for individual clients Team athletic uniforms Trouser, slack, and jeans Underwear, outwear, and/or nightwear knitting or knitting, finishing, and manufacturing
316110	Leather and Hide Tanning and Finishing
Theses are establishments primarily engaged in tanning, currying, and finishing hides and skins: having others process hides and skins on a contract basis; and/or dyeing or dressing furs.
Examples: Dyeing or dressing furs Tanning, currying, and finishing hides and skins
316210	Footwear Manufacturing (Including Leather. Rubber. and Plastics)
These are establishments primarily engaged in manufacturing footwear (except orthopedic extension footwear).
Examples: Athletic shoes Ballet slippers Children’s shoes Cleated athletic shoes House slippers and slipper socks Infant shoes Men’s and women’s footwear Rubber and plastics footwear with vulcanized rubber or plastics soles Rubber and plastics protective footwear
316990	Other Leather and Allied Product Manufacturing
These are establishments primarily engaged in manufacturing leather products (except footwear and apparel) from purchased leather or leather substitutes (e.g., fabric, plastics).
Examples: Billfolds, all materials Boot and shoe cut stock and findings, leather Dog furnishings (e.g., collars, leashes, harnesses, muzzles) Luggage, all materials Purses, women’s, all materials Shoe soles, leather Toilet kits and cases (except metal) Watchbands (except metal) Welders’ jackets, leggings, and sleeves, leather
321000	Wood Product Manufacturing
These are establishments engaged in manufacturing wood products, such as lumber, plywood, veneers, wood containers, wood flooring, wood trusses, manufactured homes, and prefabricated wood buildings. The production process includes sawing, planing, shaping, laminating, and assembling of wood products starting from logs that are cut into bolts, or lumber that then may be further cut or shaped by lathes or other shaping tools. It also includes establishments that make wood products from logs and bolts that are sawed and shaped, and establishments that purchase sawed lumber and make wood products.
Examples: Cork products (except gaskets) Decorative wood moldings Doors from wood or wood clad with metal or plastics Fabricated structural wood members Finger joint lumber Hardwood and softwood cut stock and dimension stock I-joints, wood Kiln drying lumber Laminated structural wood members Medium density fiberboard (MDF) Mobile homes Oriented strandboard (OSB) Ornamental woodwork Panels, prefabricated wood building Particleboard Planing mills, millwork Plywood Reconstituted wood sheets and boards Roof trusses, wood Sash, window, and door frames Sawing dimension lumber, board, timber, poles, ties and wood chips from logs or bolts Sections, prefabricated wood building Shoe trees Stairwork, wood Timbers, structural, glue laminated or pre-engineered wood Treating wood sawed, planned, or shaped in other establishments with creosote or other preservatives Veneer and/or plywood manufacturing Veneer mills Waferboard Window and door units Wood dowels Wood extension ladders Wood flooring Wood handles Wood kitchenware
Wood shutters Wood stepladders Wood toilet seats Wood toothpicks
322000	Paper Manufacturing
These are establishments engaged in making pulp, paper, or converted paper products. The manufacturing of pulp involves separating the cellulose fibers from other impurities in wood or used paper. The manufacturing of paper involves matting these fibers into a sheet. Converted paper products are made from paper and other materials by various cutting and shaping techniques and includes coating and laminating activities.
Examples: Coated and laminated packaging paper and plastics film Coated and laminated paper Converting paper or paperboard without manufacturing paper or paperboard Corrugated and solid fiber box Crepe paper made from purchased paper Envelopes (i.e., mailing, stationery) made from any material Fiber can, tube, drum, and similar products Folding paperboard box Gift wrap paper made from purchased paper Gummed paper products (e.g., label sheets, tapes) from purchased paper Laminated aluminum foil Manufacturing paper from pulp Molded pulp products Paper, newsprint, or uncoated groundwood paper from pulp Paper bags and coated and treated paper Plastics, foil, and coated paper bag Pulp, paper, or paperboard Sanitary products made from purchased sanitary paper stock Stationery made from purchased paper Tablets (e.g., memo, note, writing) made from purchased paper Tapes (e.g., adding machines, calculator, cash register) made from purchased paper Tapes, gummed (e.g., cellophane, masking, pressure sensitive) Wallpaper made from purchased papers or other materials
323100	Printing and Related Support Activities
These are establishments that print products, such as newspapers, books, periodicals, business forms, greeting cards, and other materials, and perform support activities, such as bookbinding, platemaking services, and data imaging.
Examples: Blankbooks, looseleaf devices, and binders Book or paper bronzing, die-cutting, edging, embossing, folding, gilding, gluing, indexing Commercial printing on purchased stock materials Flexographic printing Gravure printing Lithographic (i.e., offset) printing Performing prepress (e.g., typesetting) and postpress services (e.g., book binding) Printing graphical materials using digital printing equipment Printing on apparel and textile products, paper, metal, glass, plastics, and other materials Printing on printing and binding books and pamphlets without publishing Printing special forms, including checkbooks Quick printing, such as short-run offset printing Sample mounting Screen printing Tradebinding
324100	Petroleum and Coal Products Manufacturing
These are establishments based on the transformation of crude petroleum and coal into usable products. It involves the separation of crude petroleum into component products through such techniques as cracking and distillation. It can also further process refined petroleum and coal products and produce products, such as asphalt coatings and petroleum lubricating oils.
Examples: Asphalt and tar paving mixtures and blocks and roofing cements and coatings Coke oven products (e.g., coke, gases, tars) made in coke oven establishments Cracking Fractionation Petroleum brake fluids made from refined petroleum Petroleum briquettes made from refined petroleum Petroleum jelly made from refined petroleum Petroleum lubricating oils and greases made from refined petroleum Petroleum waxes made from refined petroleum Refining crude petroleum into refined petroleum Re-refined used petroleum lubricating oils Saturating purchased mats and felts with asphalt or tar from purchased asphaltic materials Straight distillation of crude oil
325100	Basic Chemical Manufacturing
These are establishments based on the transformation of organic and inorganic raw materials by a chemical process and the formulation of products. There can be production of basic chemicals and intermediate and end products produced by further processing.
Examples: Alkalies Basic chemical manufacturing using thermal cracking and distillation Benzene, totuene, stryrene, xylene, ethyl benzene and cumene Carbides (e.g., baron, calcium, silium, tungsten) Carbon black Charcoal briquettes Chlorine Distilling coal tars Ethylene, propylene, and butylene made from refined petroleum or liquid hydrocarbon Fatty acids (e.g., margaric, oelic, stearic) Gum and wood chemicals Hydrochloric acid Industrial organic and inorganic gases in compressed, liquid, and solid forms Nonpotable ethyl alcohol Radioactive isotopes Sulfides and sulfites Sulfuric acid Synthetic organic and inorganic dyes and pigments, like lakes Synthetic sweeteners (i.e., sweetening agents)
325200	Resin, Synthetic Rubber, and Artificial and Synthetic Fibers and Filaments Manufacturing
These are establishments primarily engaged in manufacturing synthetic resins, plastics materials, and nonvulcanizable elastomers and mixing and blending resins on a custom basis; manufacturing noncustomized synthetic resins; manufacturing synthetic rubber; manufacturing cellulosic and noncellulosic fibers and filaments in the form of monofilament, filament yarn, staple, or tow; and/or manufacturing and texturing cellulosic and noncellulosic fibers and filaments.
Examples: Nylon, polyolefin, and polyester Plastics material and resin Rayon and acetate Synthetic rubber
325300	Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
These are establishments primarily engaged in manufacturing nitrogenous or phosphatic fertilizer materials; manufacturing fertilizers from sewage or animal waste; manufacturing nitrogenous or phosphatic materials and mixing with other ingredients into fertilizers; mixing ingredients made elsewhere into fertilizers; and/or formulation and preparation of agricultural and household pest control chemicals.
Examples: Formulation and preparation of agricultural and household pest control chemicals Nitrogenous or phosphatic fertilizer materials
325410	Pharmaceutical and Medicine Manufacturing
These are establishments primarily engaged in manufacturing biological and medicinal products; processing (i.e., grading, grinding, and milling) botanical drugs and herbs; isolating active medicinal principals from botanical drugs and herbs; and/or manufacturing pharmaceutical products intended for internal and external consumption in such forms as ampoules, tablets, capsules, vials, ointments, powders, solutions, and suspensions.
Examples: Ampoules Blood fractions Capsules Culture media of plant or animal origin Diagnostic tests performed in test tubes, petri dishes, machines, and other diagnostic test-type devices In-vivo diagnostic substances and pharmaceutical preparations intended for internal and external use Medicinal and botanical manufacturing Ointments Powders Solutions Suspensions Tablets Toxoids Vaccines Vials
325500	Paint, Coating, and Adhesive Manufacturing
These are establishments primarily engaged in mixing pigments, solvents, and binders into paints and other coatings, such as stains, varnishes, lacquers, enamels, shellacs, and water repellant coatings for concrete and masonry; manufacturing allied paint products, such as putties, paint and varnish removers, paint brush cleaners, and frit; and/or manufacturing adhesives, glues, and caulking compounds.
Examples: Adhesives Caulking compounds Enamels Frit Glues Lacquers Paint and varnish removers Paint brush cleaners Paints Putties Shellacs Stains Varnishes Water repellant coatings
325600	Soap, Cleaning Compound, and Toilet Preparation Manufacturing
These are establishments primarily engaged in manufacturing and packaging soap and other cleaning compounds, surface active agents, and textile and leather finishing agents used to reduce tension or speed the drying process, or preparing, blending, compounding, and packaging toilet preparations, such as perfumes, shaving preparations, hair preparations, face creams, lotions (including sunscreens), and other cosmetic preparations.
Examples: Dishwashing detergents Emulsifiers Face creams Hair preparations Laundry detergents Lotions (including sunscreens) Natural glycerin Other cosmetic preparations Penetrants Perfumes Polishes and specialty cleaning preparations Shaving preparations Soap and cleaning compound Surface active agents Tooth powders Toothpaste gels Wetting agents
325900	Other Chemical Product and Preparation Manufacturing
These are establishments primarily engaged in manufacturing chemical products, other than the above mentioned chemical products in previous chemical codes.
Examples: Activated carbon and charcoal Antifreeze preparations Custom compounding (i.e., blending and mixing) of purchases plastics resins Explosives Industrial salt Matches and matchbook Photographic chemicals Printing and inkjet inks and inkjet cartridges Pyrotechmcs (e.g., flares, flashlight bombs, signals) Sugar substitutes (i.e., synthetic sweeteners blended with other ingredients) Swimming pool chemical preparations Writing inks and fluids
326000	Plastics and Rubber Products Manufacturing
These are establishments that make goods by processing plastics materials and raw rubber.
Examples:
Birth control devices (e.g., diaphragms, prophylactics) Converting plastics into unsupported plastics film and sheet Forming, coating or laminating plastics film and sheet into plastics bags Garden hoses Inflatable plastics boats Laminated plastics plate, sheet, and shape Latex foam rubber Mechanical rubber goods (i.e., molded, extruded, lathe-cut)
Plastics bottles Plastics bowls and bowl covers Plastics cups Plastics dinnerware Plastics gloves Plastics hardware Plastics or fiberglass plumbing fixtures (e.g., toilets, shower stalls, urinals) Plastics pipes and pipe fittings, plastics profile shapes, such as rod, tube, and sausage casings Plastics products (using such process as compression molding, extrusion molding; casting) Plastics siding Plastics trash containers Polystyrene foam products Reclaiming rubber from waste and scrap Resilient floor coverings (e.g., sheet, tiles) Rubber balloons Rubber floor mats (e.g., door, bath) Rubber hair care products (e.g., combs, curlers) Rubber hose and/or plastics (reinforced) hose and belting from natural and synthetic rubber Rubber tubing Rubberbands Tires and inner tubes from natural and synthetic rubber and retreading or rebuilding tires Urethane and other foam products
327100	Clay Product and Refractory Manufacturing
These are establishments primarily engaged in shaping, molding, glazing, and firing pottery, ceramics, and plumbing fixtures made entirely or partly of clay or other ceramic materials or in shaping, molding, baking, burning, or hardening clay refractories, nonclay refractories, ceramic tile, structural clay tile, brick, and other structural building materials.
Examples: Brick and structural clay tiles Ceramic wall and floor tiles Chemical stoneware (i.e., pottery products) Clay and ceramic statuary Clay building material and refractories Clay sewer pipe, drain tile, flue lining tile, architectural terra-cotta Cooking ware (e.g., stoneware, coarse earthenware, pottery) Earthenware table and kitchen articles, coarse Faucet handles Florists’ articles, red earthenware Melting pots Soap dishes Towel bars Vases, pottery (e.g., china, earthenware, stoneware) Vitreous china plumbing fixtures and china and earthenware bathroom accessories
327210	Glass and Glass Product Manufacturing
These are establishments primarily engaged in manufacturing glass and/or glass products.
Examples: Flat glass Glass packaging containers Laminated glass Making pressed, blown, or shaped glass or glassware Remelting, pressing, blowing, or shaping purchased glass
327300	Cement and Concrete Product Manufacturing
These are establishments primarily engaged in manufacturing portland, natural, masonry, pozzalanic, and other hydraulic cements; concrete delivered to a purchaser in a plastic and unhardened state; concrete pipe, brick, and block; and other concrete product.
Examples: Concrete pipe, brick, and block Portland, natural, masonry, pozzalanic, and other hydraulic cements Ready-mix concrete
327400	Lime and Gypsum Product Manufacturing
These are establishments primarily engaged in manufacturing lime from calcitic limestone, dolomitic limestone, or other calcareous materials, such as coral, chalk, and shells or gypsum products.
Examples: Architectural plaster work from gypsum Lime Molding from gypsum Ornamental moldings from gypsum Plaster from gypsum Plasterboard from gypsum Statuary from gypsum Wallboard from gypsum
327900	Other Nonmetallic Mineral Product Manufacturing
These are establishments manufacturing other nonmetallic mineral products, such as abrasive products, cut stone and stone product, ground or treated mineral and earth, mineral wool.
Examples: Aluminum oxide (fused) abrasives Buffing and polishing wheels, abrasive and nonabrasive Clays, ceramic and refractory minerals, barite, and miscellaneous nonmetallic minerals Cutting, shaping, and finishing granite, marble, limestone, slate, and other stone for building, etc. Diamond dressing wheels Dry mix concrete Mica products Mineral wool and mineral wool (i.e., fiberglass) insulation products Sandpaper Silicon carbide abrasives Stucco and stucco products Synthetic stones, for gem stones and industrial use Whetstones
331000	Primary Metal Manufacturing
These are establishments engaged in smelting and/or refining ferrous and nonferrous metals from ore, pig, or scrap, using electrometallurgical and other process metallurgical techniques and/or manufacturing metal alloys and superalloys by introducing other chemical elements to pure metals.
Examples: Alumina and aluminum production and processing Electrometallurgical ferroalloy products Foundries Iron and steel mills and ferroalloy Iron and steel pipe and tube Nonferrous metal smelting and refining Pig iron Primary smelting and refining of copper Rolled steel shape Steel Steel wire drawing
332000	Fabricated Metal Product Manufacturing
These are establishments that transform metal into intermediate or end products, other than machinery, computers and electronics, and metal furniture or treating metals and metal formed products fabricated elsewhere. Important fabricated metal processes are forging, stamping, bending, forming, and machining, used to shape individual pieces of metal; and other processes, such as welding and assembling, used to join separate parts together.
Examples: Aerosol valves Ammunition Architectural and structural metals Automatic screw machines Ball and roller bearing Barbed wire Boiler, tank, and shipping containers Chain link fencing and fence gates CNC lathes Coating, engraving, heat treating, and allied activities Complete fire hydrants Crown and closure Cutlery and handtool Electroplating, plating, polishing, anodizing, and coloring Enameled iron and metal sanitary ware Fabricated pipe and pipe fittings Firefighting nozzles Fluid power valve and hose fitting Foil container Forging and stamping Hardware Industrial pattern Industrial valves Keys and locks Kitchen utensil, pot, and pan Lawn hose nozzles
Lawn sprinklers Light gauge metal containers, such as bins, drums, garbage cans, lunch boxes, mailboxes Machine shops Metal baskets Metal can, box, and other metal containers Metal framed windows and doors Metal handles Metal hinges Metal hose couplings Metal pipe flanges and flange unions
Metal safes Metal valve Nails, brads, and staples Nonpowered hand and edge tools Ornamental and architectural metal products Paper clips Plumbing and heating in-line valves (e.g., check, cutoff, stop) Ammunition Plumbing fixture fitting and trim Portable metal ladder Powder metallurgy part Prefabricated metal buildings, panels and sections Rotary transfer machines Saw blade and handsaw Small arms and other ordnance Spring and wire products Steel wool Turned product and screw, nut, and bolt Turning centers
333000	Machinery Manufacturing
These are establishments that create end products that apply mechanical force, for example. the application of gears and levers to perform work. It typically employs multiple metal forming processes in manufacturing the various parts of the machine. Furthermore, complex assembly operations are an inherent part of the production process.
Examples:
Agriculture, construction and mining machinery Air purification equipment Assembly machines Attic fans Automatic fire sprinkler systems Automatic vending machinery Automotive maintenance equipment Backhoes Bailing machinery Bakery machinery Bakery ovens Bridge and gate lifting machinery Bulldozers Carnival and amusement park rides Carwashing machinery Cigarette making machinery Circuit board making machinery
Circular and band sawing equipment Coal breakers, cutters, and pulverizers Combines (i.e., harvester-threshers) Commercial and service industry machinery Commercial laundry and dry-cleaning machinery Construction and surface mining-type rock drill bits Construction-type tractors and attachments Conveyor and conveying equipment Core drill, underground-type Cotton ginning machinery Cremating ovens Cutting tool and machine tool accessory Dairy product plant machinery Elevator and moving stairway Engine, turbine, and power transmission equipment Extrusion and injection molding machinery Farm tractors and attachments Farm-type fertilizing machinery Food product machinery Gas fireplaces
General purpose-type sieves and screening equipment Glass making machinery Haying machines Hydraulic and pneumatic jacks Industrial and commercial-type fans Industrial mold Industrial truck, tractor, trailer, and stacker machinery Industrial-type centrifuges Light bulb and tube machinery Machine tool Mechanical carpet sweepers Metalworking machinery Milking machine Mineral processing and beneficiating machinery Mining and oil and gas field machinery Mining cars Off-highway tracks Office machinery Oil and gas field-type derricks Optical instruments Overhead traveling crane, hoist, and monorail system Paper making machinery Petroleum refinery machinery Photographic and photocopying machinery Pile-driving equipment Planing machinery Planting machines Plastics and rubber industry machinery Portable crushing; pulverizing, and screening machinery
Poultry brooders, feeders, and waterers Powered lawnmowers Powered post hole diggers Printing presses Pump and compressor Residential-type snowblowers and throwers Road graders Sanding machinery Sawmill and woodworking machinery Semiconductor making machinery Sewing machines Shoe making and repairing machinery Special die and took, die set, jig, and fixture Speed changer, industrial high-speed drive, and gear Stationery rock crushing machinery Surface mining machinery Tannery machinery Taps and dies Textile making machinery Tire building and recapping machinery Ventilation, heating, air-conditioning, and commercial refrigeration equipment Water treatment equipment Water well drilling machinery
334000	Computer and Electronic Product Manufacturing
These are establishments that manufacture computers, computer peripherals, communications equipment, and similar electronic products, and establishments that manufacture components for such products. The design and use of integrated circuits and the application of highly specialized miniaturization technologies are common elements in the production technologies of the computer and electronic group.
Examples: Aircraft engine instruments Amplifiers Appliance regulators and controls Audio and video equipment Automatic teller machines (ATM) Automotive emissions testing equipment Cable television equipment CD-ROM drives Computer servers Computer and peripheral equipment Cordless phones Crystals and crystals assemblies, electronic Electron tube Electronic capacitor Fire detection and alarm systems Floppy disk drives Hard disk drives Intercom systems and equipment Irradiation apparatus Joystick devices Jukeboxes Keyboards Laboratory analytical instruments
Laptops LCD screen units Magnetic and optical media manufacturing and reproducing Mainframes Meteorological instruments Microwave components Mobile communications equipment Monitors Mouse devices Navigation and guidance systems Navigational, measuring, electromedical, and control instruments Optical readers and scanners Pagers PBX equipment
Personal computers Plotters Point-of-sale terminals Polygraph machines Prerecorded compact disc, tape, and record reproducing Printed circuit assembly Printed circuit laminates Printers Public address systems Radar systems and equipment Radio and television broadcasting and wireless communications equipment Routers and gateways Semiconductor and other electronic component Signals (e.g., highway, pedestrian, railway, traffic) Software reproducing Speaker systems Stereo equipment Surveying instruments Switches, for electronic applications Tape storage and backup units Telephone answering machines Telephone apparatus Telephones Terminals Thermometers liquid-in-glass and bimetal types Totalizing fluid meter and counting device Transducers Transmitting and receiving antennas Utility consumption meters Video cameras Video cassette recorders Volt meters Watch, clock, and part Workstations
335000	Electrical Equipment. Appliance, and Component Manufacturing
These are establishments that manufacture products that generate, distribute, and use electrical power.
Examples:
Batteries Battery chargers Boxes, electrical wiring Carbon and graphite electrodes and brushes Ceiling lighting fixtures, residential Chandeliers, residential Christmas tree lighting sets Circuit breakers, power Communication and energy wire and cable Conduits and fittings, electrical Control panels Current-carrying wiring devices
Distribution transformers, electric Door opening and closing devices Electric bells Electric light bulbs and tubes, parts and components Electric lighting fixtures (except vehicular) Electric motors, generators Electrical equipment Electrical lighting equipment Extension cords made from purchased insulated wire Face plates Fiber optic cable Fireplace logs, electric Flashlights Household appliance Household cooking appliances Household laundry equipment Household—type fans Household—type vacuum cleaners Insect lamps, electric Inverters Lamp holders Lamp shades (except glass and plastics) Lanterns Lightning arrestors Major appliances, such as dishwashers, water heaters, garbage disposals, refrigerators Portable hair dryers
Portable humidifiers and dehumidifiers Scissors, electric Spotlights (except vehicular) Street lighting fixtures (except traffic signals) Substation transformers, electric power distribution Surge suppressors Switches for electrical wiring Switchgear and switchboard apparatus Table lamps Transmission pole and line hardware Ventilating and exhaust fans (except attic fans)
336000	Transportation Equipment Manufacturing
These are establishments that produce equipment for transporting people and goods.
Examples: Aerospace products and parts Air bag assemblies Air-conditioners Aircraft, engines, and engine parts All-terrain vehicles Alternators and generators for internal combustion engines Animal-drawn vehicles Automatic transmissions Automobile and light duty motor vehicles Automobile transporter trailers, single car Axle bearings Barge building Boat yards Brake cylinders, drum, hoses, pads and shoes, calipers Buses Camper unit, slide-in, for pick-up trucks Camping trailers and chassis Carburetor, piston, piston ring, and valve Cargo ship building Catalytic converters Crankshaft assemblies Differential and torque converters Distributors for internal combustion engines Fenders, trim, and molding Fuel injection systems
Gocarts Golf carts Guided missile and space vehicles Heavy duty motor homes Heavy duty trucks Horse trailers Ignition wiring harness for internal combustion engines Instrument control panels Light duty vans, pick-up trucks, minivans, and sport utility vehicles Manifolds and flywheels Military armored vehicle, tanks, and tank components Motor vehicle brake system
Motor vehicle electrical and electronic equipment Motor vehicle gasoline engine and engine parts Motor vehicle metal stamping Motor vehicle seating and interior trim Motor vehicle steering and suspension components Motor vehicle transmission and power train parts Motorboats Motorcycle, bicycle, and parts Mufflers and resonators Pickup canopies, caps, or covers Pumps (e.g., fuel, oil, water) mechanical Race cart Rack and pinion steering Radiators and cores Railroad rolling stock, including cars and car equipment Rowboats Semitrailers Ship and boat building Shock absorbers Snowmobiles Spark plugs Struts Timing gears and chains Travel trailers, recreational Universal joints Wheels Windshield washer pumps
337000	Furniture and Related Product Manufacturing
These are establishments that make furniture and related articles, such as mattresses, window blinds, cabinets, and fixtures.
Examples: Bathroom vanities Blinds and shades Countertops Furniture for e.g., living room, kitchen and bedroom Household and institutional furniture and kitchen cabinets Mattresses Metal household furniture Nonupholstered wood household furniture Office furniture (including fixtures) Public building furniture (i.e., library, school, theater, and church) Rods, poles, and drapery fixtures Showcase, partition, shelving, and lockers Upholstered household furniture Wood television, radio, and sewing machine cabinets
339110	Medical Equipment and Supplies Manufacturing
These are establishments primarily engaged in manufacturing medical equipment and supplies.
Examples: Catheters and surgical clamps Contact lenses Crutches and sutures Dental chairs Dental equipment and supplies Dental hand instruments Dental impression material Dentures, crowns, bridges, and orthodontic appliances customized for individual application Eyeglass frames Hospital beds Laboratory apparatus and furniture Laboratory balances and scales Operating room tables Ophthalmic goods Orthodontic goods, dentures, and orthodontic appliances Orthopedic devices Prescription eyeglasses Prosthetic appliances Sunglasses Surgical and medical instruments, appliances, and supplies Surgical appliance and supplies, surgical dressings Syringes, hypodermic needles
339990	Other Miscellaneous Manufacturing
These are establishments primarily engaged in manufacturing of jewelry and silverware; sporting and athletic goods; doll, toy and games; office supplies (except paper); and signs.
Examples: Action figures Artificial Christmas trees Burial caskets and cases Candles Chalk Cigarette lighters Coin-operated amusement machines Complete dolls or parts Cutlery and flatware Cutting, faceting precious or semiprecious stones and gems Doll clothes Drilling, sawing, and peeling cultured and costume pearls Engraving, chasing, or etching jewelry Fasteners, buttons, needles, and pins Felt tip markers and crayons Floor and dust mops Gasket, packing, and sealing devices Hair pieces Hobby kits Inked ribbons Metal personal goods like compacts or cigarette cases Modeling clay Musical instruments Pencil sharpeners and staplers Pens and pencils
Portable fire extinguishes Potpourri Signs and related displays of all materials (except printing paper and paperboard signs, notices, displays) Sporting and athletic goods (except apparel and footwear) Stamping coins Tobacco pipes Toys and games Umbrellas
421100	Motor Vehicles and Motor Vehicle Parts and Supplies
These are establishments primarily engaged in wholesaling automobiles and other motor vehicles, motor vehicle supplies, tires, and new and used parts.
Examples: Automobiles and other motor vehicles Motor vehicle supplies, tires, and new and used parts Motor vehicle used parts Trucks, trailers, motorcycles, motor homes, and snowmobiles
421200	Furniture and Home Furnishing
These are establishments primarily engaged in wholesaling furniture (except hospital beds, medical furniture, and drafting tables; and/or home furnishings and/or housewares).
Examples: Carpets Chinaware Curtains Draperies Floor coverings Glassware Household-type cooking utensils Household-type furniture Lamps Linens (e.g., bath, bed, table) Mattresses Office furniture Outdoor furniture Public building furniture Religious furniture Window blinds and shades
421300	Lumber and Other Construction Materials
These are establishments primarily engaged in wholesaling lumber, plywood; reconstituted wood fiber products; wood fencing; doors and windows and their frames (all materials): wood roofing and siding; other wood or metal millwork; brick, stone and related construction material; roofing, siding, and insulation material; and/or other construction material.
Examples: Asphalt and concrete mixtures Brick Concrete, stone, and structural clay products Doors and windows and their frames (all materials) Flat glass Lumber, plywood wholesaling Ornamental ironwork Plate glass Prefabricated buildings Reconstituted wood fiber products Roofing, siding, and insulation material Stone, cement, lime, construction sand, and gravel Wood fencing Wire fencing and fencing accessories Wood roofing and siding
421400	Professional and Commercial Equipment and Supplies
These are establishments primarily engaged in wholesaling photographic equipment and supplies; office, computer, and computer peripheral equipment; and medical, dental, hospital, ophthalmic, and other commercial and professional equipment and supplies.
Examples: Accounting machines Balances and scales Binoculars Calculator and calculating machines Cash registers Church supplies (except silverware, plated ware) Coin-operated merchandising machines Commercial chinaware Commercial cooking equipment Commercial shelving Computer and computer peripheral equipment Computer software Copying machines Drafting tables and instruments Electrical signs Electromedical equipment Hospital beds Hospital furniture Laboratory equipment Loaded computer boards Mailing machines Medical and dental X-ray machines Medical, dental, and hospital equipment and supplies Medical dressings
Microfilm equipment and supplies Office equipment Ophthalmic frames Ophthalmic goods Ophthalmic lenses Optometric equipment and supplies Partitions Patient monitoring equipment Photofinishing equipment Photographic camera equipment and supplies Photographic equipment and supplies Photographic film Prosthetic appliance and supplies
School equipment and supplies (except books, furniture) Scientific instruments Security safes Store fixtures (except refrigerated) Sunglasses Surgical instrument and apparatus Surveying equipment and supplies Television cameras Video cameras (except household-type)
421500	Metal and Mineral (Except Petroleum)
These are establishments primarily engaged in wholesaling products of the primary metal industries and/or coal, coke, metal ores, and/or nonmetallic minerals (except precious and semiprecious stone and minerals used in construction, such as sand and gravel).
Examples: Cast iron pipe Coal and other mineral and ore wholesalers Coal, coke, metal ore Metal bars (except precious) Metal ingots (except precious) Metal pipe Metal plates Metal rods Metal service centers and offices Metal sheets Metal spikes Nails Noninsulated wire
421600	Electrical Goods
These are establishments primarily engaged in wholesaling electrical construction materials; wiring supplies; electric light fixtures; light bulbs; electrical power equipment for the generation, transmission, distribution, or control of electric energy; household-type electrical appliances; room air-conditioners, gas clothes dryers, household-type audio or video equipment; and/or other electronic parts and equipment.
Examples: Blank audio tapes Blank diskettes Blank video tapes Broadcasting equipment Communications equipment Electric water heaters Electrical apparatus and equipment, wiring supplies, and construction material Gas clothes dryers Household-type radios (including automotive) Household-type refrigerators Household-type sewing machines Household-type video cameras Radar equipment Room air-conditioners Telegraph equipment Telephone equipment Television sets Unloaded computer boards
421700	Hardware and Plumbing and Heating Equipment and Supplies
These are establishments primarily engaged in wholesaling hardware, knives, or handtools; plumbing equipment, hydronic heating equipment, household-type gas appliance (except gas clothes dryers) and/or supplies; warm air heating and air-conditioning equipment and supplies; and/or refrigeration equipment (except household-type refrigerators, freezers, and air-conditioners).
Examples: Air pollution control equipment and supplies Air-conditioning equipment (except room units) Automotive air-conditioners Brads Cold storage machinery Commercial refrigerators Cutlery Fasteners (e.g., bolts, nuts, rivets, screws) Handtools (except motor vehicle, machinists’ precision) Hardware Knives (except disposable plastics) Nonportable electric baseboard heaters Plumbing and heating equipment and supplies (hydronics) Power handtools (e.g., drills, saws, sanders) Refrigerated display cases Staples Tacks Warm-air central heating equipment Water coolers
421800	Machinery. Equipment. and Supplies
These are establishments primarily engaged in wholesaling construction, mining, farm, garden, industrial, service establishment, and transportation machinery, equipment and supplies.
Examples: Aircraft Amusement park equipment Animal feeders Beauty parlor equipment and supplies Car wash equipment and supplies Construction and mining machinery and equipment Drycleaning equipment and supplies Excavating machinery and equipment Farm and garden machinery and equipment Fluid power transmission equipment Food-processing machinery and equipment Forestry machinery and equipment Harvesting machinery and equipment Industrial containers Industrial diamonds Industrial machinery and equipment Industrial supplies Janitorial equipment and supplies Lawnmowers Materials handling machinery and equipment Metalworking machinery and equipment Milking machinery and equipment Mining cranes Motorized passenger golf carts Oil well machinery and equipment Planting machinery and equipment Printing inks Railroad cars Refractory materials (e.g., brick, blocks, shapes)
Road construction and maintenance machinery Scaffolding Service establishment equipment and supplies Ships Transportation equipment and supplies (except motor vehicles) Undertakers’ equipment and supplies Upholsterers’ equipment and supplies (except fabrics) Welding supplies (except welding gases)
421910	Sporting and Recreational Goods and Supplies
These are establishments primarily engaged in wholesaling sporting goods and accessories; billiard and pool supplies; sporting firearms and ammunition; and/or marine pleasure craft, equipment, and supplies.
Examples: Billiard and pool supplies Marine pleasure craft, equipment, and supplies Sporting firearms and ammunition Sporting goods and accessories
421920	Toy and Hobby Goods and Supplies
These are establishments primarily engaged in wholesaling games, toys, fireworks, playing cards, hobby goods and supplies, and/or related goods.
Examples: Fireworks Games Hobby goods and supplies Playing cards Toys
421930	Recyclable Materials
These are establishments primarily engaged in wholesaling scrap from automotive, industrial, and other recyclable materials.
Examples: Auto wreckers (dismantling motor vehicles for purpose of wholesaling scrap) Scrap from automotive, industrial and other recyclable materials
421940	Jewelry, Watch, Precious Stone, and Precious Metals
These are establishments primarily engaged in wholesaling jewelry, precious and semiprecious stones, precious metals and metal flatware, costume jewelry, watches, clocks, silverware, and/or jewelers’ findings.
Examples: Clocks Costume jewelry Jewelers’ findings Jewelry Precious and semiprecious stones Precious metals and metal flatware Silverware Watches
421990	Other Miscellaneous Durable Goods
These are establishments primarily engaged in wholesaling other miscellaneous durable goods.
Examples: Musical instruments Phonograph records Prerecorded audio and video cassettes Prerecorded audio and video tapes and discs Prerecorded compact discs (CDs) Timber and timber products (except lumber)
422100	Paper and Paper Products
These are establishments primarily engaged in wholesaling bulk printing and/or writing paper generally on rolls for further processing; stationery, office supplies and/or gift wrap; and/or wrapping and other coarse paper, paperboard, converted paper, and/or related disposable plastics products.
Examples: Bulk envelope paper Bulk groundwood paper Bulk paper (e.g., fine, printing, writing) Computer paper supplies Disposable plastics eating utensils Envelopes File cards and folders Greeting cards Industrial and personal service paper Paper and disposable plastics dishes Paper and disposable plastics shipping supplies Paper bags Paper napkins Paperboard and disposable plastics boxes Pencils Photocopy supplies Plastics bags Printing and writing paper Sanitary paper products Social stationery Stationery and office supplies Typewriter paper Writing pens
422210	Drugs and Druggists’ Sundries
These are establishments primarily engaged in wholesaling biological and medical products; botanical drugs and herbs; and pharmaceutical products intended for internal and external consumption in such forms as ampoules, tablets, capsules, vials, ointments,, powders, solutions, and suspensions.
Examples: Antibiotics Blood derivatives Botanical drugs and herbs Botanicals Cosmetics Druggists’ sundries Drugs Endocrine substances In-vitro and in-vivo diagnostics Pharmaceutical products, such as ampoules, tablets, capsules, vials, ointments, powders, solutions Vaccines Vitamins
422300	Apparel, Piece Goods, and Notions
These are establishments primarily engaged in wholesaling piece goods, fabrics, yarns, thread and other notions, and/or hair accessories; men’s and/or boy’s clothing and furnishings; women’s, children’s, infants’, and/or unisex clothing and accessories and/or fur clothing; and/or footwear (including athletic) of leather, rubber, and other materials.
Examples: Dresses Fabrics Footwear (including athletic) of leather, rubber, and other mate rials Fur clothing Hair accessories Lingerie Men’s and boy’s hosiery Men’s and boy’s nightwear Men’s and boy’s sportswear Men’s and boy’s underwear Men’s and boy’s work clothing Millinery Piece goods Thread and other notions Women’s, children’s, and infants’ hosiery Yarns
422400	Grocery and Related Products
These are establishments primarily engaged in wholesaling a general line (wide range) of groceries; packaged frozen foods; dairy products; poultry and/or poultry products; confectioneries; salted or roasted nuts; popcorn; potato, corn, and similar chips; and/or fountain fruits and syrups; fish and seafood; meat and meat products; fresh fruits and vegetables; and/or spring and mineral water processed by others.
Examples: Bakery products Butter Canned fish Canned fruits Canned meats Canned milk Canned seafood Canned vegetables Cheese Confectioneries Cream Dairy products Dried milk Fish and seafood Fluid milk Fountain fruits and syrups Fresh fruit and vegetables Frozen bakery products Frozen juices Frozen vegetables General line groceries Ice cream and ices
Meat and meat products Packaged frozen fish Packaged frozen food Packaged frozen meats Packaged frozen poultry Popcorn Potato, corn, and similar chips Poultry and poultry products Salted or roasted nuts Soft drinks Yogurt
422500	Farm Product Raw Materials
These are establishments primarily engaged in wholesaling agricultural products (except raw milk, live poultry, and fresh fruit and vegetables), such as grains, field beans, livestock, and other farm product raw materials (excluding seeds).
Examples: Barley Cattle Chicks Corn Dry beans Field beans Goats Grains Hides Hogs
Horses Leaf tobacco Livestock Mules Oat Raw cotton Raw pelts Sheep Soybeans Unpolished rice Wheat
422600	Chemical and Allied Products
These are establishments primarily engaged in wholesaling chemicals; plastics materials and basic forms and shapes; and allied products.
Examples: Acids Automotive chemicals (except lubricating oils and greases) Chemicals Dyestuffs Explosives (except ammunition and fireworks) Industrial chemicals Industrial salts Plastics materials and basic forms and shapes Resins Rosins Turpentine Unsupported plastics film, sheet, sheeting, rod, tube, and other basic forms and shapes
422700	Petroleum and Petroleum Products
These are establishments primarily engaged in wholesaling crude petroleum and petroleum products, including liquefied petroleum gas with bulk liquid storage facilities.
Examples: Bottled liquid petroleum gas Fuel oil wholesaling Gasoline wholesaling Lubricating oil and grease wholesaling
422800	Beer, Wine, and Distilled Alcoholic Beverage
These are establishments primarily engaged in wholesaling beer, ale, porter, and other fermented malt beverages; and/or wine, distilled alcoholic beverages, and/or neutral spirits and ethyl alcohol used in blended wines and distilled liquors.
Examples: Ale Beer Distilled alcoholic beverages Neutral spirits and ethyl alcohol used in blended wines and distilled liquors Porter Wine
422910	Farm Supplies
These are establishments primarily engaged in wholesaling farm supplies, such as animal feeds, fertilizers, agricultural chemicals, pesticides, plant seeds, and plant bulbs.
Examples: Agricultural chemicals Animal feeds Farm supplies Fertilizers Pesticides Plant bulbs Plant seeds
422920	Books, Periodicals, and Newspapers
These are establishments primarily engaged in wholesaling books, periodicals, and newspapers.
Examples: Books Newspapers Periodicals
422930	Flower, Nursery Stock, and Florists’ Supplies
These are establishments primarily engaged in wholesaling flowers, florists’ supplies, and/or nursery stock (except seeds and plant bulbs).
Examples: Florists’ supplies Flowers Nursery stock (except seed and plant bulbs)
422940	Tobacco and Tobacco Products
These are establishments primarily engaged in wholesaling tobacco products, such as cigarettes, snuff, cigars, and pipe tobacco.
Examples: Cigarette Cigars Pipe tobacco Snuff Tobacco products
422950	Paint, Varnish, and Supplies
These are establishments primarily engaged in wholesaling paints, varnishes, and similar coatings; pigments; wallpaper; and supplies, such as paint brushes and rollers.
Examples: Paint brushes Paint supplies Paints Pigments Rollers Varnishes Wallpaper
422990	Other Miscellaneous Nondurable Goods
These are establishments primarily engaged in other miscellaneous nondurable goods.
Examples: Artists’ supplies Burlap Christmas trees Pet supplies (except pet food) Statuary goods (except religious) Textile bags Yarn
441110	New Car Dealers
These are establishments primarily engaged in retailing new automobiles and light trucks, such as sport utility vehicles, and passenger and cargo vans, or retailing these new vehicles in combination with activities, such as repair services, retailing used cars, and selling replacement parts and accessories.
Examples: Automobile dealers, new only, or new and used Light utility truck dealers, new only, or new and used Passenger and cargo vans Sport utility vehicles
441120	Used Car Dealers
These are establishments primarily engaged in retailing used automobiles and light trucks, such as sport utility vehicles, and passenger and cargo vans.
Examples: Antique auto dealers Automobile dealers, used only Light truck dealers, used only
441210	Recreational Vehicle Dealers (Including Motor Homes and Travel Trailer Dealers)
These are establishments primarily engaged in retailing new and/or used recreational vehicles commonly referred to as RV’s or retailing these new vehicles in combination with activities, such as repair services and selling replacement parts and accessories.
Examples: Motor home dealers Recreational vehicle (RV) dealers Recreational vehicle parts and accessories stores Travel trailer dealers
441221	Motorcycle Dealers
These are establishments primarily engaged in retailing news and/or used motorcycles, motor scooters, motor bikes, mopeds, off-road all-terrain vehicles, and personal watercraft, or retailing these new vehicles in combination with repair services and selling replacement parts and accessories.
Examples: All-terrain vehicle (ATV) dealers Moped dealers Motorcycle dealers Motorcycle parts and accessories dealers Personal watercraft dealers
441222	Boat Dealers
These are establishments primarily engaged in retailing news and/or used boats or retailing new boats in combination with activities, such as repair services and selling replacement parts and accessories, and/or retailing new and/or used outboard motors, boat trailers, marine supplies, parts, and accessories.
Examples: Boat dealers (e.g., powerboats, rowboats, sailboats) Marine supply dealers Outboard motor dealers
441229	All Other Motor Vehicle Dealers
These are establishments primarily engaged in retailing new and/or used utility trailers and vehicles (except automobiles, light trucks, recreational vehicles, motorcycles, boats, motor scooters, motorbikes, off-road all-terrain vehicles, and personal watercraft) or retailing these new vehicles in combination with activities, such as repair services and selling replacement parts and accessories.
Examples: Aircraft dealers Powered golf cart dealers Snowmobiles dealers Utility trailer dealers
441300	Automobile Parts, Accessories, and Tire Stores
These are establishments primarily engaged as automotive supply stores that retail new, used, and/or rebuilt automotive parts and accessories; automotive supply stores that engage in retailing automotive parts and accessories and repairing automobiles; retailing and installing automotive accessories; and/or retailing new and/or used tires and tubes or retailing new tires in combination with automotive repair services.
Examples: Automotive parts and supply stores Automotive stereo stores Speed shops Tire dealers Truck cap stores Used automotive parts stores
442110	Furniture Stores
These are establishments primarily engaged in retailing new furniture, such as household furniture (e.g., baby furniture box springs and mattresses) and outdoor furniture; office furniture (except those sold in combination with office supplies and equipment); and/or furniture sold in combination with major appliances, home electronics, home furnishings, and/or floor covering.
Examples: Baby furniture box springs and mattresses Household furniture New furniture stores Office furniture (except those sold in combination with office supplies and equipment) Outdoor furniture
442200	Home Furnishings Stores
These are establishments primarily engaged in retailing new home furnishings (except furniture).
Examples: Bath shops Carpets Chinaware stores Electric lamp shops Floor tile (except ceramic or wood only) Glassware stores Houseware stores Kitchenware stores Linen stores New floor coverings New floor coverings in combination with installation and repair services Picture frame stores Rugs Vinyl floor coverings Window treatment stores Wood-burning stove stores
443111	Household Appliance Stores
These are establishments know as appliance stores primarily engaged in retailing an array of new household appliances, such as refrigerators, dishwashers, ovens, irons, coffeemakers, hair dryers, electric razors, room air-conditioners, microwave ovens, sewing machines, and vacuum cleaners, or retailing new appliances in combination with appliance repair services.
Examples: Coffeemakers Dishwashers Electric razors Hair dryers Household appliance stores Irons Microwave ovens Ovens Refrigerators Retailing new appliances in combination with appliance repair services Room air-conditioners Sewing machines Vacuum cleaners
443112	Radio, Television, and Other Electronics Stores
These are establishments known as consumer electronics stores primarily engaged in retailing a general line of new consumer-type electronic products; those specializing in retailing a single line of consumer-type electronic products (except computers); or those primarily engaged in retailing these new electronic products in combination with repair services.
Examples: Consumer electronic stores Radio and television stores Stereo stores (except automotive) Telephone stores (including cellular)
443120	Computer and Software Stores
These are establishments primarily engaged in retailing new computers, computer peripherals, and prepackaged computer software without retailing other consumer-type electronic products or office equipment, office furniture and office supplies; or retailing these new products in combination with repair and support services.
Examples: Computer peripherals New computers New computer products in combination with repair and support services Prepackaged computer software without retailing other consumer-type electronic products
443130	Camera and Photographic Supplies Stores
These are establishments primarily engaged in either retailing new cameras, photographic equipment, and photographic supplies or retailing new cameras and photographic equipment in combination with activities, such as repair services and film developing.
Examples: New cameras Photographic equipment Photographic supplies
444110	Home Centers
These are establishments known as home centers primarily engaged in retailing a general line of new home repair and improvement materials and supplies, such as lumber, plumbing goods, electrical goods, tools, houseware, hardware, and lawn and garden supplies, with no one merchandise line predominating. The merchandise lines are normally arranged in separate departments.
Examples: Electrical goods General line of new home repair and improvement materials and supplies Hardware Housewares Lawn and garden supplies Lumber Plumbing goods Tools (No one line from above merchandise list predominates.)
444120	Paint and Wallpaper Stores
These establishments are known as paint and wallpaper stores primarily engaged in retailing paint, wallpaper, and related supplies.
Examples: Paint and wallpaper stores Paint retailing Wallpaper retailing
444130	Hardware Stores
These establishments are known as hardware stores primarily engaged in retailing a general line of new hardware items, such as tools and builders’ hardware.
Examples: Builders’ hardware Hardware stores New hardware items Tools
444190	Other Building Material Dealers
These establishments (except those known as home centers, paint and wallpaper stores, and hardware stores) are primarily engaged in retailing specialized lines of new building materials, such as lumber, fencing, glass, doors, plumbing fixtures and supplies, electrical supplies, prefabricated buildings and kits, and kitchen and bath cabinets and countertops to be installed.
Examples: Electrical supply stores Fencing dealers Floor covering stores, wood or ceramic tile only Glass stores Kitchen cabinet (except custom) stores Lumber retailing yards Plumbing supply stores Prefabricated building dealers
444200	Lawn and Garden Equipment and Supplies Stores
These are establishments primarily engaged in retailing new lawn and garden equipment and supplies.
Examples: Bulbs New outdoor power equipment Nursery and garden products Plants Retailing new outdoor power equipment in combo with activities, like repair/selling replacement parts Seeds Shrubs Sod Trees
445100	Grocery Stores (Including Supermarkets and Convenience Stores Without Gas)
These are establishments primarily engaged in retailing a general line of food products.
Examples: Convenience stores Delicatessen-type establishments primarily engaged in retailing general line of food Food marts (except those with fuel pumps) Grocery stores Retailing general line of food, like canned and frozen foods, fresh fruits and vegetables Supermarkets
445210	Meat Markets
These are establishments primarily engaged in retailing fresh, frozen, or cured meats and poultry.
Examples: Baked ham stores Butcher shops Frozen meat markets Meat markets Poultry dealers
445220	Fish and Seafood Markets
These are establishments primarily engaged in retailing fresh, frozen, or cured fish and seafood products.
Examples: Cured fish and seafood products Fresh fish and seafood Frozen fish and seafood
445230	Fruit and Vegetable Markets
These are establishments primarily engaged in retailing fresh fruits and vegetables.
Examples: Fresh fruits Fresh vegetables
445290	Other Specialty Food Stores
These are establishments primarily engaged in retailing specialty foods (except meat, fish, seafood, and fruits and vegetables) not for immediate consumption and not made on premises.
Examples: Bakery stores (except immediate consumption) Coffee and tea (i.e., packaged stores) Confectionery (i.e., packaged) stores Dairy product stores Gourmet food stores Nut (i.e., packaged) stores Soft drink (i.e., bottled) stores Spice stores Water (i.e., bottled) stores
445310	Beer, Wine and Liquor Stores
These are establishments primarily engaged in retailing packaged alcoholic beverages, such as ale, beer, wine, and liquor.
Examples: Ale Beer Liquor Packaged alcoholic beverages retailing Wine
446110	Pharmacies and Drug Stores
These are establishments known as pharmacies and drug sores engaged in retailing prescription or nonprescription drugs and medicines.
Examples: Drug stores Nonprescription drugs and medicines Pharmacies Prescription retailing
446120	Cosmetics, Beauty Supplies, and Perfume Stores
These are establishments known as a cosmetics or perfume stores or beauty supply shops primarily engaged in retailing cosmetics, perfumes, toiletries, and personal grooming products.
Examples: Beauty supply shops engaged primarily in costumes, perfume, personal grooming products Cosmetic stores Perfume stores
446130	Optical Goods Stores
These are establishments primarily engaged in one or more of the following: retailing and fitting prescription eyeglasses and contact lenses; retailing prescription eyeglasses in combination with the grinding of lenses to order on the premises; and/or selling nonprescription eyeglasses.
Examples:
Nonprescription eyeglasses Prescription eyeglasses and contact lenses retail and fitting Prescription eyeglasses in combo with grinding of lenses to order on the premises
446190	Other Health and Personal Care Stores
These are establishments primarily engaged in retailing health and personal care items (except drugs, medicines, optical goods, perfumes, cosmetics, and beauty supplies.)
Examples:
Convalescent supply stores Food (i.e., health) supplement stores Hearing aid stores Prosthetic stores Sick room supply stores
447100	Gasoline Stations (Including Convenience Stores With Gas)
These are establishments retailing automotive fuels (e.g., gasoline, diesel fuel, gasohol) and automotive oils and retailing these products in combination with convenience store items. These establishments have specialized equipment for the storage and dispensing of automotive fuels. There are also those that retail these fuels in combination with activities, such as repair services, selling automotive oils, replacement parts, and accessories, and/or with restaurants.
Examples:
Gasoline stations Gasoline stations with convenience stores or food marts Marine service stations Truck stops
448110	Men’s Clothing Stores
These are establishments primarily engaged in retailing a general line of new men’s and boys’ clothing. These establishments may provide basic alterations, such as hemming, taking in or letting out seams, or lengthening or shortening sleeves.
Examples:
New men’s and boys’ clothing stores
448120	Women’s Clothing Stores
These are establishments primarily engaged in retailing a general line of new women’s, misses’ and juniors’ clothing, including maternity wear. These establishments provide basic alterations, such as hemming, taking in or letting out seams, or lengthening or shortening sleeves.
Examples:
Maternity wear stores New misses’ and juniors’ clothing stores New women’s clothing stores
448130	Children’s and Infants’ Clothing Stores
These are establishments primarily engaged in retailing a general line of new children’s and infants’ clothing. These establishments may provide basic alterations, such as hemming, taking in or letting out seams, or lengthening or shortening sleeves.
Examples:
Infants’ clothing stores New children’s clothing stores
448140	Family Clothing Stores
These are establishments primarily engaged in retailing a general line of new clothing for men, women, and children, without specializing in sales for an individual gender or age group. These establishments may provide basic alterations, such as hemming, taking in or letting out seams, or lengthening or shortening sleeves.
Examples:
New clothing for men, women, and children without specializing in sales for gender or age
448150	Clothing Accessories Stores
These are establishments primarily engaged in retailing single or combination lines of new clothing accessories, such as hats and caps, costume jewelry, gloves, handbags, ties, wigs, toupees, and belts.
Examples:
Costume jewelry stores Gloves, handbags, and belt shops Hats and cap shops Neckwear stores Wig and hairpiece stores
448190	Other Clothing Stores
These are establishments primarily engaged in retailing specialized lines of new clothing (except general lines of men’s, women’s, children’s, infants’, and family clothing). These establishments may provide basic alterations, such as hemming, taking in or letting out seams, or lengthening or shortening sleeves.
Examples:
Bridal gown (except custom) shops Fur apparel stores Hosiery stores Leather coat stores Lingerie stores Swimwear stores Uniform (except athletic) stores
448210	Shoe Stores
These are establishments primarily engaged in retailing all types of new footwear (except hosiery and specialty sports footwear, such as golf shoes, bowling, and spiked shoes.) Establishments primarily engaged in retailing new tennis shoes or sneakers are included in this industry.
Examples:
New tennis shoes or sneakers Shoe stores
448310	Jewelry Stores
These are establishments primarily engaged in retailing new jewelry (except costume jewelry): new sterling and plated silverware; new luggage with or without a general line of new leather goods and accessories; and/or new watches and clocks. In addition, establishments can retail these new products in combination with lapidary work and/or repair services.
Examples:
Jewelry (except costume jewelry)—new Luggage with or without a general line of new leather goods and accessories Silver and plated silverware—new Watches and clocks—new
448320	Luggage and Leather Goods Stores
These are establishments known as luggage and leather goods stores primarily engaged in retailing new luggage, briefcases, trunks, or these new products in combination with a general line of leather item (except leather apparel), such as belts, gloves, and handbags.
Examples:
Briefcases Luggage—new Trunks
451110	Sporting Goods Stores
These are establishments primarily engaged in retailing new sporting goods, such as bicycles and bicycles parts; camping equipment; exercise and fitness equipment; athletic uniforms; specialty sports footwear; and sporting goods, equipment, and accessories.
Examples:
Athletic uniform supply stores Bicycle (except motorized) shops Bowling equipment and supply stores Diving equipment stores Exercise equipment stores Fishing supply stores Golf pro shops Saddlery stores Sporting goods (e.g., scuba, skiing, outdoor) stores Sporting gun shops
451120	Hobby, Toy, and Game Stores
These are establishments primarily engaged in retailing new toys, games, and hobby and craft supplies (except needlecraft).
Examples:
Games Hobby and craft supplies (except needlecraft) Toys—new
451130	Sewing, Needlework, and Piece Goods Stores
These are establishments primarily engaged in retailing new sewing supplies, fabrics, patterns, yarns, and other needlework accessories or retailing these products in combination with selling new sewing machines.
Examples:
Fabric shops Needlecraft sewing supply stores Sewing supply stores Upholstery materials stores
451140	Musical Instrument and Supplies Stores
These are establishments primarily engaged in retailing new musical instruments, sheet music, and related supplies; or retailing these new products in combination with musical instrument repair, rental, or music instruction.
Examples:
Music instrument stores Piano stores Sheet music stores
451211	Book Stores
These are establishments primarily engaged in retailing new books.
Examples:
Book stores
451212	News Dealers and Newsstands
These are establishments primarily engaged in retailing current newspapers, magazines, and other periodicals.
Examples:
Current newspapers Magazine stands News dealers Newsstands
451220	Prerecorded Tape, Compact Disc, and Record Stores
These are establishments primarily engaged in retailing new prerecorded audio and video tapes, compact discs (CDs), and phonograph records.
Examples:
Compact discs (CDS) Phonograph records Prerecorded audio and video tapes—new Record stores
452000	General Merchandise Stores
These are establishments primarily engaged in retailing new general merchandise from fixed point-of-sale locations.
Examples:
Department stores Dollar stores General merchandise catalog showrooms (except catalog mail-order) General merchandise stores General merchandise trading posts General stores Home and auto supply stores Variety stores Warehouse clubs and superstores
453110	Florists
These are establishments known as florists primarily engaged in retailing cut flowers, floral arrangements, and potted plants purchased from others. They usually prepare the arrangements they sell.
Examples:
Florists Retailing cut flowers, floral arrangements, and potted plants purchased from others
453210	Office Supplies and Stationery Stores
These are establishments primarily engaged in retailing new stationery, school supplies, and office supplies; selling a combination of new office equipment, furniture, and supplies; and/or selling new office equipment, furniture, and supplies in combination with selling new computers.
Examples:
New office equipment, furniture, and supplies stores—retail New stationery stores—retail Office supplies stores—retail School supplies stores—retail
453220	Gift, Novelty, and Souvenir Stores
These are establishments primarily engaged in retailing new gifts, novelty merchandise, souvenirs, greeting cards, seasonal and holiday decorations, and curios.
Examples:
Balloon shops Christmas stores Curio shops Gift shops Greeting card shops Novelty shops Souvenir shops
453310	Used Merchandise Stores
These are establishments primarily engaged in retailing used merchandise, antiques, and secondhand goods (except motor vehicles, such as automobiles, RV’s, motorcycles, and boats; motor vehicle parts; tires; and mobile homes).
Examples:
Antique shops Used book stores Used clothing stores Used household—type appliance stores Used merchandise thrift shops Used sporting goods stores
453910	Pet and Pet Supplies Stores
These are establishments primarily engaged in retailing pets, pet foods, and pet supplies.
Examples:
Pet foods and supplies—retail Pets—retail
453920	Art Dealers
These are establishments primarily engaged in retailing original and limited edition art works. They also included those that display works of art for retail sale in art galleries.
Examples:
Original and limited edition art works—retail
453930	Manufactured (Mobile) Home Dealers
These are establishments primarily engaged in retailing new and/or used manufactured home (i.e., mobile homes), parts, and equipment.
Examples:
New and/or used manufactured mobile homes, parts, and equipment—retail
453990	All Other Miscellaneous Store Retailers (Including Tobacco, Candle, and Trophy Shops)
These are establishments primarily engaged in retailing specialized lines of merchandise such as those listed below. They also include those engaged in retailing a general line of new and used merchandise on an auction basis.
Examples:
Art supply stores Candle shops Cemetery (e.g., markers, headstones, vaults) memorial dealers Cigar stores Cigarette stands (i.e., permanent) Collectors’ items (e.g., autograph, coin, card, stamp) shops Fireworks shops (permanent location) Flower shops, artificial or dried General merchandise auction houses Home security equipment stores Hot tub stores Smokers’ supply stores Swimming pool supply stores, new Tobacco stores Trophy (e.g., awards and plaques) shops
454110	Electronic Shopping and Mail-Order Houses
These are establishments primarily engaged in retailing all types of merchandise by means of mail or by electronic media, such as interactive television or computer. They also include those engaged in retailing from catalogue showrooms of mail-order houses.
Examples:
Catalog (i.e., order-taking) office of mail-order houses Collectors’ items, mail-order houses Computer software, mail-order houses Home shopping television orders Mail-order book clubs (not publishing) Mail-order houses
454210	Vending Machine Operators
These are establishments primarily engaged in retailing merchandise through vending machines that they service.
Examples:
Servicing of vending machines that retail merchandise
454310	Fuel Dealers
These are establishments primarily engaged in retailing heating oil, liquefied petroleum (LP) gas, and other fuels via direct selling.
Examples:
Fuel dealers Heating oil dealers Liquefied petroleum gas (bottled gas) dealers
454390	Other Direct Selling Establishments (Including Door-To-Door Retailing, Frozen Food Plan Providers, Party Plan Merchandisers, and Coffee-Break Service Providers)
These are establishments primarily engaged in retailing merchandise (except food for immediate consumption and fuel) via direct sale to the customer by means, such as in-house sales (i.e., party plan merchandising), truck or wagon sales, and portable stalls (i.e., street vendors).
Examples:
Direct selling bottled water providers Direct selling coffee-break service providers Direct selling frozen food and freezer plan providers Direct selling home delivery newspaper routes Direct selling locker meat provisioners Direct selling party plan merchandisers
481000	Air Transportation
These are establishments that provide air transportation of passengers and/or cargo using aircraft, such as airplanes and helicopters. There are scheduled and nonscheduled air transportation.
Examples:
Air taxi services Air commuter carriers, scheduled Aircraft charter services (i.e., general purpose aircraft used for a variety of specialty air and flying services) Aircraft charter services Aviation clubs providing a variety of air transportation activities to the general public Nonscheduled air freight transportation services Nonscheduled air passenger transportation services Nonscheduled air transportation Nonscheduled chartered passenger or freight air transportation Scheduled air cargo carriers (except air couriers) Scheduled air passenger carriers Scheduled air transportation (whether passenger or freight) Scheduled helicopter passenger carriers
482110	Rail Transportation
These are establishments that provide rail transportation of passengers and/or cargo using railroad rolling stock. They either operate on networks, with physical facilities, labor force, and equipment spread over an extensive geographic area, or operate over a short distance on a local rail line.
Examples:
Line-haul railroads Short line railroads
483000	Water Transportation
These are establishments that provide water transportation of passengers and cargo using watercraft, such as ships, barges, and boats. They can involve deep sea, coastal, and Great Lakes or inland water transportation.
Examples:
Deep sea, coastal, and Great Lakes water transportation Inland water transportation (e.g., lakes, rivers, or intracoastal waterways)
484110	General Freight Trucking, Local
These are establishments primarily engaged in providing local general freight trucking. They handle a wide variety of commodities, generally palletized and transported in a container or van trailer. Local means usually providing trucking within a metropolitan area which may cross state lines. Generally the trips are same-day return.
Examples:
Local general freight trucking
484120	General Freight Trucking, Long-Distance
These are establishments primarily engaged in providing long-distance general freight trucking. They handle a wide variety of commodities, generally palletized and transported in a container or van trailer. Long-distance means usually providing trucking between metropolitan areas which may cross North American country borders.
Examples:
Long-distance general truckload (TL) trucking-freight Long-distance general less than truckload (LTL) trucking-freight
484200	Specialized Freight Trucking (Including Household Moving Vans)
These are establishments primarily engaged in providing local or long-distance specialized freight trucking. They transport freight, which because of size, weight, shape, or other inherent characteristics, requires specialized equipment, such as flatbeds, tankers, or refrigerated trailers. It includes the transportation of used household, institutional, and commercial furniture and equipment.
Examples:
Local agricultural products trucking Local boat hauling Local bulk, liquids trucking Local dump trucking (e.g., gravel, sand, top-soil) Local livestock trucking Long-distance automobile carrier trucking Long-distance bulk liquid trucking Long-distance hazardous material trucking Long-distance refrigerated product trucking Specialized freight trucking, local Specialized freight trucking, long-distance Used household and office goods moving
485110	Urban Transit Systems
These are establishments primarily engaged in operating local and suburban passenger transit systems over regular routes and on regular schedules within a metropolitan area and its adjacent nonurban areas. It involves the use of one or more modes of transport including light rail, commuter rail, subways, streetcars, as well as buses and other motor vehicles.
Examples:
Buses Commuter cable car systems (i.e., stand-alone) Commuter rail Commuter tramway systems (i.e., stand-alone) Commuter trolley systems (i.e., stand-alone) Light rail Light rail systems (i.e., stand-alone) Mixed mode transit systems Monorail transit systems (i.e., stand-alone) Streetcars Subways
485210	Interurban and Rural Bus Transportation
These are establishments primarily engaged in providing bus passenger transportation over regular routes and on regular schedules, principally outside a single metropolitan area and its adjacent nonurban areas.
Examples:
Bus passenger transportation over regular routes
485300	Taxi and Limousine Service
These are establishments primarily engaged in providing passenger transportation by automobile or van with no regular routes or schedules, like taxicab owner/operator, taxicab fleet operators, taxicab organizations and/or an array of specialty and luxury passenger transportation services via limousine or luxury sedans generally on a reserved basis.
Examples:
Limousine or luxury sedan service Taxicab fleet operators Taxicab organizations Taxicab owner/operator
485410	School and Employee Bus Transportation
These are establishments primarily engaged in providing buses and other motor vehicles to transport pupils to and from school or employees to and from school.
Examples:
School and employee bus transportation
485510	Charter Bus Industry
These are establishments primarily engaged in providing buses for charter. They provide bus services to meet customers’ road transportation needs and generally do not operation over fixed routes and on regular schedules.
Examples:
Charter buses
485990	Other Transit and Ground Passenger Transportation
These are establishments primarily engaged in providing other transit and ground passenger transportation. Shuttle services (except employee bus) and special needs transportation services are included. Special needs transportation establishments provide passenger transportation to the infirm, elderly, or handicapped. They maybe specially equipped vehicles to provide passenger transportation.
Examples:
Shuttle services (except employee bus) Special needs transportation services
486000	Pipeline Transportation
These are establishments that use transmission pipelines to transport products, such as crude oil. natural gas, refines petroleum products, and slurry. They will transport crude oil, natural gas, refined petroleum products, and other products.
Examples:
Pipeline transportation of crude oil Pipeline transportation of natural gas Pipeline transportation of refined petroleum products
487000	Scenic and Sightseeing Transportation
These are establishments primarily engaged in providing scenic and sightseeing transportation on water. They are usually local and involve same-day return to place of origin.
Examples:
Aerial cablecars, scenic and sightseeing operation Aerial tramways, scenic and sightseeing operation Airboat (i.e., swamp buggy) operation Charter fishing boat services Dinner cruises Excursion boat operation Glider excursions Harbor sightseeing tours Helicopter rides, scenic and sightseeing operation Hot air balloon rides, scenic and sightseeing operation
488000	Support Activities for Transportation (Including Motor Vehicle Towing)
These are establishments that provide services which support transportation. These services may be provided to transportation carrier establishments or to the general public. This includes air traffic control services, marine cargo handling, and motor vehicle towing.
Examples:
Air traffic control services Aircraft maintenance and repair services (except factory conversions, overhauls, rebuilding) Aircraft testing services Aircraft services Airport operations, servicing, repairing (except factory conversion and overhaul of aircraft), maintaining and storing aircraft, and ferrying aircraft Arrangement of vanpools or carpools Baggage handling services Bridge, tunnel, and highway operations Cargo handling services Customs brokers Docking and undocking marine vessel services Driving services (e.g., automobile, truck delivery) Floating drydocks (i.e., maintenance and routine repairs for ships and boats) Freight forwarders Independent pipeline terminal facilities Loading and unloading rail cars Marine cargo checkers and surveyors Marine salvage Marine shipping agents
Marine vessel traffic reporting services Motor vehicle towing Operating ports, harbors (including docking and pier facilities) or canals Operation independent terminals Packing, crating and otherwise preparing goods for transportation Pilot car services (i.e., wide load warning services) Piloting services, water transportation Rental of hanger space Servicing, routine repair (except factory conversion, overhaul or rebuilding of rolling stock), and maintaining rail cars Ship scaling services Stevedoring and other marine cargo handling services (except warehousing) Stockyards (i.e., not for fattening or selling livestock) Storage and emergency road repair services Truck or weighing station operations Tugboat services, harbor operation
492000	Couriers and Messengers
These are establishments that provide intercity and/or local delivery of parcels. The restriction to small parcels partly distinguishes these establishments from those in the transportation industries. They generally perform intercity transportation as well as those that perform, under contract to them, local pick-up and delivery.
Examples:
Alcoholic beverages delivery services Couriers Grocery delivery services (i.e., independent service from grocery store) Letters, documents, or small parcel local delivery services Local messengers and local delivery Restaurant meals delivery services (i.e., independent service from restaurant)
493100	Warehousing and Storage (Except Lessors of Miniwarehouses and Self-Storage Units)
These are establishments primarily engaged in operating warehousing and storage facilities for general merchandise, refrigerated goods, and other warehouse products. They provide facilities to store goods and keep them secure. They may also provide a range of services, such as logistics services, related to the distribution of goods. It can include labelling, breaking bulk, inventory control and management, light assembly, order entry and fulfillment, packaging, pick and pack, price marking and ticketing, and transportation arrangement. It also can include warehousing or storage services.
Examples:
Bulk petroleum storage General warehousing and storage Grain elevators used for storage Lumber storage terminals Storage of furs Whiskey warehousing
511000	Publishing Industries
These are establishments engaged in the publishing of newspapers, magazines, other periodicals, and books, as well as database and software publishing. They issue copies of works for which they usually possess copyrights.
Examples:
Art print publishing Atlas publishing Books and database publishing Business directory publishing Calendar publishing Comic book publishing Database and directory publishing Encyclopedia publishing Greeting card publishing Magazine publishing Mailing list publishing Maps publishing Newsletter publishing
Newspaper publishing Other periodical publishing Radio and television guide publishing Religious book publishing Scholarly journal publishing School textbook publishing Software publishing Technical manual publishing Telephone directory publishing Trade journal publishing Travel guide book publishing
512100	Motion Picture and Video Industries (Except Video Rental)
These are establishments primarily engaged in the production and/or distribution of motion pictures, videos, television program, or commercials; in the exhibition of motion pictures; or in the provision of post production and related services.
Examples:
Drive-in theaters Editing, film/tape transfers, subtitling, credits, closed captioning, animation and special effects Motion picture and video distribution Motion picture and video exhibition Motion picture and video production Motion picture film laboratories Motion picture theaters Postproduction facilities Stock footage film libraries Teleproduction services
512200	Sound Recording Industries
These are establishments primarily engaged in producing and distributing musical recordings, in publishing music, or in providing sound recording and related services.
Examples:
Acquiring and registering copyrights for musical compositions Audio recording of meetings and conferences Integrated record production/distribution Music publishers Record production (e.g., tapes, CDS) Releasing, promoting, and distributing sound recordings Sound recording studios
513000	Broadcasting and Telecommunications
These are establishments that provide point-to-point communications and the services related to that activity. They include radio and television broadcasting, cable and other program distribution, wired telecommunication carriers, paging, cellular and other wireless telecommunications, telecommunications resellers, and satellite telecommunications.
Examples:
Cable networks Cellular telecommunication Communications telemetry Direct-to-home satellite systems on a subscription or fee basis Paging networks Radar station operations Radio and television broadcasting Radio networks Radio stations Resell telecommunications Satellite telecommunications Satellite tracking Wired telecommunications carriers
514100	Information Services (Including News Syndicates, Libraries, and On-Line Information Services)
These are establishments primarily engaged in providing information, storing information, and/or providing access to information.
Examples:
Archives Information access services, on-line Information search services on a contract basis Information services Internet access providers Internet service providers Libraries News syndicates Supplying news reports, articles, pictures, and features to news media Telephone-based information recordings
514210	Data Processing Services
These are establishments primarily engaged in providing electronic data processing services. They may provide complete processing and preparation of reports from data supplied by customers; specialized services, such as automated data entry services; or may make data processing resources available to clients on an hourly or timesharing basis.
Examples:
Automated data entry services Computer input preparation services Computer time rental Electronic data processing services Optical scanning services
522100	Depository Credit Intermediation (Including Commercial Banking, Savings Institutions, and Credit Unions)
These are establishments primarily engaged in accepting deposits (or share deposits) and in lending funds from these deposits.
Examples:
Branches of foreign banks Commercial banking Commercial banks Credit unions Industrial banks Morris plans Savings and loan associations Savings banks Savings institutions
522200	Nondepository Credit Intermediation (Including Sales Financing and Consumer Lending)
These are establishments primarily engaged in extending credit or lending funds raised by credit market borrowing, such as issuing commercial paper or other debt instruments or by borrowing from other financial intermediaries.
Examples:
Agreement corporations (i.e., international trade financing) Consumer finance companies (i.e., unsecured cash loans) Credit card issuing Edge Act corporations (i.e., international trade financing) Export-import banks Factoring accounts receivables Finance companies (i.e., unsecured cash loans) Home equity credit lending International trade financing Loan companies (i.e., consumer, personal, student, small) Mortgage banking (i.e., nondepository mortgage lending) Mortgage companies Pawnshops Personal credit institutions (i.e., unsecured cash loans) Sales financing Secondary market financing Student loans companies Trade banks (i.e., international trade financing)
522300	Activities Related to Credit Intermediation (Including Loan Brokers)
These are establishments primarily engaged in facilitating credit intermediation by performing activities, such as arranging loans by bringing borrowers and lenders together and clearing checks and credit card transactions.
Examples:
Automated clearinghouses, bank or check (except central banks) Check clearing services (except central bank) Credit card processing services Electronic funds transfer services Financial transactions processing, reserve, and clearinghouse activities Loans servicing Money order issuance services Mortgage and nonmortgage loan brokers Travelers’ check issuance services
523110	Investment Bankers and Securities Dealers
These are establishments primarily engaged in underwriting, originating, and/or maintaining markets for issues of securities. They also include establishments acting as principals in buying or selling securities generally on a spread basis, such as securities dealers or stock option dealers.
Examples:
Bond dealing (i.e., acting as a principal in dealing securities to investors) Securities underwriting Stock option dealing
523120	Securities Brokers
These are establishments primarily engaged in acting as agents (i.e., brokers) between buyers and sellers in buying or selling securities on a commission or transaction fee basis.
Examples:
Mutual fund agencies (i.e., brokerages) Securities brokerages Stock brokerages
523130	Commodity Contracts Dealers
These are establishments primarily engaged in acting as principals (i.e., investors who buy or sell for their own account) in buying or selling spot or futures commodity contracts or options, such as precious metals, foreign currency, oil, or agricultural products, generally on a spread basis.
Examples:
Commodity contracts dealers
523140	Commodity Contracts Brokers
These are establishments primarily engaged in acting as agents (i.e., brokers) in buying or selling spot or future commodity contracts or options on a commission or transaction fee basis.
Examples:
Commodity contracts brokerages Commodity futures brokerages Financial futures brokerages
523210	Securities and Commodity Exchanges
These are establishments primarily engaged in furnishing physical or electronic marketplaces for the purpose of facilitating the buying and selling of stocks, stock options, bonds, or commodity contracts.
Examples:
Securities and commodity exchanges
523900	Other Financial Investment Activities Including Investment Advice)
These are establishments primarily engaged in acting as principals in buying or selling financial contracts (except investment bankers, securities dealers, and commodity contracts dealers); acting as agents (i.e., brokers) (except securities brokerages and commodity contracts brokerages) in buying or selling financial contracts; and/or providing other investment services (except securities and commodity exchanges), such as portfolio management; investment advice; and trust, fiduciary, and custody services.
Examples:
Bank trust offices Escrow agencies (except real estate) Exchange clearinghouses, commodities or securities Fiduciary agencies (except real estate) Financial investment advice services, customized, fees paid by client Financial planning services, customized, fees paid by client Gas lease brokers’ offices Investment advice Investment advisory services, customized, fees paid by client Investment clubs Managing trusts Mineral royalties or leases dealing (i.e., acting as a principal in dealing royalties or leases to investors) Mutual fund managing Pension fund managing Portfolio fund managing Portfolio management Stock quotation services Tax liens dealing (i.e., acting as a principal in dealing tax liens to investors) Venture capital companies
523210	Insurance Agencies and Brokerages
These are establishments primarily engaged in acting as agents (i.e., brokers) in selling annuities and insurance policies.
Examples:
Insurance agents Insurance brokers
524290	Other Insurance Related Activities
These are establishments primarily engaged in providing services related to insurance (except insurance agencies and brokerages).
Examples:
Claims adjusting Insurance adjusting Insurance plan administrative services
531100	Lessors of Real Estate (Including Miniwarehouses and Self-Storage Units)
These are establishments primarily engaged in acting as lessors of buildings used as residences or dwellings, such as single-family homes, apartment buildings, and town homes; lessors of buildings that are not used as residences or dwelling; lessors of miniwarehouses and self-storage units; and lessors of other real estate property.
Examples:
Lessors of buildings used as residences or dwellings, like single-family homes, apartments, town homes Lessors of manufactured homes (i.e., mobile homes) sites, vacant lots, and grazing land Lessors of miniwarehouses and self-storage units Lessors of nonresidential buildings
531210	Offices of Real Estate Agents and Brokers
These are establishments primarily engaged in acting as agents and/or brokers in selling real estate for others; buying real estate for others; and/or renting real estate for others.
Examples:
Offices of real estate agents and brokers
531310	Real Estate Property Managers
These are establishments primarily engaged in managing real property for others. It includes ensuring that various activities associated with the overall operation of the property are performed, such as collecting rents, and overseeing other services (e.g., maintenance, security, trash removal).
Examples:
Nonresidential property managers Real estate property managers Residential property managers
531320	Offices of Real Estate Appraisers
These are establishments primarily engaged in estimating the fair market value of real estate.
Examples:
Offices of real estate appraisers
531390	Other Activities Related to Real Estate
Theses are establishments primarily engaged in performing real estate related services (except lessors of real estate, offices of real estate agents and brokers, real estate property managers, and offices of real estate appraisers).
Examples:
Real estate escrow agencies Real estate fiduciaries’ offices Real estate listing services
532100	Automotive Equipment Rental and Leasing
These are establishments primarily engaged in renting of leasing passenger cars and trucks without drivers and utility trailers.
Examples:
Passenger car rental and leasing Truck, utility trailer, and RV (recreational vehicle) rental and leasing
532210	Consumer Electronics and Appliances Rental
These are establishments primarily engaged in renting consumer electronics equipment and appliances, such as televisions, stereos, and refrigerators. They include appliance rental centers.
Examples:
Appliance rental centers Rental of consumer electronics and appliances (e.g., tv, stereos, refrigerators)
532220	Formal Wear and Costume Rental
These are establishments primarily engaged in renting clothing, such as formal wear, costumes (e.g., theatrical), or other clothing (except laundered uniforms and work apparel).
Examples:
Costume rental Formal wear rental
532230	Video Tape and Disc Rental
These are establishments primarily engaged in renting prerecorded video tapes and discs for home electronic equipment.
Examples:
Video tape and disc rental
532290	Other Consumer Goods Rental
These are establishments primarily engaged in renting consumer goods (except consumer electronics and appliances, formal wear and costumes, and prerecorded video tapes.)
Examples:
Furniture rental centers Home health equipment rental Party rental supply centers Recreational goods rental Sporting goods rental
532310	General Rental Centers
These are establishments primarily engaged in renting a range of consumer, commercial, and industrial equipment. Rental is usually for a short period of time.
Examples:
General rental centers renting e.g., audio-visual equipment, contractors and builders tools and equipment, home repair tools, lawn and garden equipment, moving equipment and supplies, and party and banquet and supplies
532400	Commercial and Industrial Machinery and Equipment Rental and Leasing
These are establishments primarily engaged in renting or leasing commercial-type and industrial machinery and equipment. They are generally involved in providing capital or investment-type equipment that clients used in their business operations.
Examples:
Aircraft, railroad cars, steamships, tugboats, bulldozers, earthmoving equipment, well-drilling equipment, cranes Commercial air, rail, and water transportation equipment rental and leasing Computers, office furniture, duplicating machines, copiers, fax machines rental and leasing Construction, transportation, mining, and forestry machinery and equipment rental and leasing Institutional furniture or agricultural equipment rental and leasing Manufacturing equipment, metalworking, telecommunications rental and leasing Motion picture or theatrical machinery and equipment rental and leasing Office machinery and equipment rental and leasing
541100	Legal Services
These are establishments primarily engaged in the practice of law; drafting, approving, and executing legal documents, such as real estate transactions, wills, and contracts; in receiving, indexing, and storing such documents; providing specialized or paralegal services; researching public land records to gather information relating to real estate titles; preparing documents necessary for the transfer of the title, financing, and settlement; conducting final real estate settlements and closings; and/or filing legal and other documents relating to the sale of real estate.
Examples:
Notary public services Offices of lawyers Office of notaries Paralegal services Patent agent services (i.e., patent filing and searching services) Process serving services Real estate settlement offices Real estate title abstract companies
541211	Office of Certified Public Accountants
These are establishments comprised of accountants that are certified to audit the accounting records of public and private organizations and to attest to compliance with generally accepted accounting practices.
Examples:
Offices of certified public accountants (CPA’s)
541213	Tax Preparation Services
These are establishments engaged in providing tax return preparation services without also providing accounting, bookkeeping, billing, or payroll processing services.
Examples:
Tax preparation services
541214	Payroll Services
These are establishments engaged in the following without also providing accounting, bookkeeping, or billing services: collecting information on hours worked, pay rates, deductions, and other payroll related data from their clients and/or using that information to generate paychecks, payroll reports, and tax filings.
Examples:
Payroll services
541219	Other Accounting Services
These are establishments engaged in providing accounting services (except tax return preparation services only or payroll services only or offices of CPAs). These establishments may also provide tax return preparation or payroll services. Accountant (except CPA) offices, bookkeeper offices, and billing offices are included.
Examples:
Accountant offices Billing offices Bookkeeper offices
541310	Architectural Services
These are establishments primarily engaged in planning and designing residential, institutional, leisure, commercial, and industrial buildings and structures by applying knowledge of design, construction procedures, zoning regulations, building codes, and building materials.
Examples:
Architectural services
541320	Landscape Architecture Services
These are establishments primarily engaged in planning and designing the development of land areas for projects, such as parks and other recreational areas; airports; highways; hospitals; schools; land subdivisions; and commercial, industrial, and residential areas, by applying knowledge of land characteristics, location of buildings and structures, use of land areas, and design of landscape projects.
Examples:
Garden planning services Golf course or ski area design services Horticultural or landscape consulting services Industrial land use planning services Landscape architects’ offices Landscape design services
541330	Engineering Services
These are establishments primarily engaged in applying physical laws and principles of engineering in the design, development, and utilization of machines, materials, instruments, structures, processes, and systems.
Examples:
Civil engineering services Construction engineering services Engineers’ offices Environmental engineering services Mechanical engineering services
541340	Drafting Services
These are establishments primarily engaged in drawing detailed layouts, plans, and illustrations of buildings, structures, systems, or components from engineering and architectural specifications.
Examples:
Drafting services, such as drawing detailed layouts, plans, and illustrations of buildings, etc.
541350	Building Inspection Services
These are establishments primarily engaged in providing building inspection services. They evaluate all aspects of the building structure and component systems and prepare a report on the physical condition of the property, generally for buyers or others involved in real estate transactions.
Examples:
Building inspection bureaus Building inspection services Establishments providing home inspection services
541360	Geophysical Surveying and Mapping Services
These are establishments primarily engaged in gathering, interpreting, and mapping geophysical data. They often specialize in locating and measuring the extent of subsurface resources, but also may conduct surveys for engineering purposes.
Examples:
Geophysical surveying and mapping services
541370	Surveying and Mapping (Except Geophysical) Services
These are establishments primarily engaged in performing surveying and mapping services of the surface of the earth, including the sea floor. They may include surveying and mapping of areas above or below the surface of the earth, such as the creation of view easements or segregating rights in parcels of land by creating underground utility easements.
Examples:
Cadastral surveying services Cartographic surveying services Geodetic surveying services Mapping (except geophysical) services Topographic surveying services
541380	Testing Laboratories
These are establishments primarily engaged in performing physical, chemical, and other analytical testing services, such as acoustics or vibration testing, assaying, biological testing (except medical and veterinary), calibration testing, electrical and electronic testing, geotechnical testing, mechanical testing, nondestructive testing, or thermal testing.
Examples:
Testing laboratories
541400	Specialized Design Services (Including Interior, Industrial, Graphic, and Fashion Design)
These are establishments primarily engaged in planning, designing, and administering projects in interior spaces to meet the physical and aesthetic needs of people using them, taking into consideration building codes, health and safety regulations, traffic patterns and floor planning, etc. They also include industrial design services, graphic design services, and other specialized design services.
Examples:
Commercial art studios Corporate identification (i.e., logo) design services Costume design services (except independent theatrical costume designers) Fashion design services Float design services Fur design services Graphic design consulting services Independent commercial or graphic artists Industrial design services Interior design consultants Interior design services Jewelry design services Medical art or illustration services Shoe design services Textile design services
541510	Computer Systems Design and Related Services
These are establishments primarily engaged in providing expertise in the field of information technologies through one or more of the following: writing, modifying, testing, and supporting software to meet the needs of a particular customer; planning and designing computer systems that integrate computer hardware, software, and communication technologies; on-site management and operation of clients’ computer systems and/or data processing facilities; and/or other professional and technical computer-related advice and services.
Examples:
Computer facilities management services Computer hardware or software consulting services Computer systems integration design services Custom computer programming services Information management computer systems integration design services Local area network (LAN) computer systems integration design services Office automation computer systems integration design services Software installation services
541600	Management, Scientific, and Technical Consulting Services
These are establishments primarily engaged in providing advice and assistance to businesses and other organizations on management issues, such as strategic and organizational planning; financial planning and budgeting; marketing objectives and policies; human resource policies; practices and planning; production scheduling; control planning; environmental consulting services, such as control of environmental contamination from pollutants, toxic substances, and hazardous materials; and advice and assistance on scientific and technical issues.
Examples:
Actuarial, benefit, and compensation consulting services Administrative and general management consulting services Administrative management consulting services Agricultural consulting services Benefit or compensation consulting services Biological consulting services Chemical consulting services Customer services management consulting services Economic consulting services Employee assessment consulting services Energy consulting services Executive placement or search consulting services Financial management (except investment advice) consulting services Freight rate or tariff rate consulting services General management consulting services Human resources and executive search consulting services Human resources consulting services Inventory planning and control management consulting services Manufacturing management consulting services Marketing consulting services Marketing management consulting services Motion picture consulting services New product development consulting services Personnel management consulting services Physics consulting services Process, physical distribution, and logistics consulting services Productivity improvement consulting services Radio consulting services Safety consulting services Sales management consulting services
Security consulting services Site selection consulting services Strategic planning consulting services Transportation management consulting services
541700	Scientific Research and Development Services
These are establishments primarily engaged in conducting research and experimental development in the physical, engineering, or life sciences, such as agriculture, electronics, environmental, biology, botany, biotechnology, computers, chemistry, food, fisheries, forests, geology, health, mathematics, medicine, oceanography, pharmacy, physics, veterinary, and other allied subjects and/or conducting research and analyses in cognitive development, sociology, psychology, language, behavior, economic, and other social science and humanities research.
Examples:
Research and development in physical, engineering, or life sciences Research and development in social sciences or humanities
541800	Advertising and Related Services
These are establishments primarily engaged in creating advertising campaigns and placing such advertising in periodicals, newspapers, radio and television, or other media; designing public relations campaigns; purchasing advertising time or space from media outlets and reselling it to advertising agencies or individual companies directly; selling media time or space for media owners; creating and designing public display advertising, campaign materials; creating and designing advertising campaign for the purpose of distributing advertising materials (e.g., coupons, flyers, samples) or specialties (e.g., key chains, magnets) by mail or other direct distribution; preparing advertising materials or specialties for mailing or other direct distribution; direct distribution or delivery of advertisements (e.g., circulars, coupons) or samples; and/or providing advertising services other than the above.
Examples:
Advertising agencies Advertising material distribution services Advertising specialties (e.g., key chains, magnets, pens) distribution services (except direct mail) Direct mail advertising Display advertising Display lettering services Lobbying, political consulting Mannequin decorating services Media buying agencies Media representatives Merchandise demonstration services Newspapers advertising representatives (i.e., independent of media owners) Public relations agencies Publishers’ advertising representatives (i.e., independent of media owners) Radio advertising representatives (i.e., independent of media owners) Sign lettering and painting services Store window dressing or trimming services Television advertising representatives (i.e., independent of media owners) Welcoming services (i.e., advertising services)
541910	Market Research and Public Opinion Polling
These are establishment primarily engaged in systematically gathering, recording, tabulating, and presenting marketing and public opinion data.
Examples: Broadcast media rating services Marketing analysis or research services Opinion research services Political opinion polling services Statistical sampling services
541920	Photographic Services
These are establishments primarily engaged in providing still, video, or digital photography services. These establishments may specialize in a particular field of photography, such as commercial and industrial photography, portrait photography, and special events photography.
Examples: Commercial photography Home photography services Passport photography services Photographic services Photography studios, portrait School photography services Videotaping services for special events (e.g., weddings)
541930	Translation and Interpretation Services
These are establishments primarily engaged in translating written material and interpreting speech from one language to another and/or providing sign language services.
Examples: Interpretation services Sign language services Translation services
541940	Veterinary Services
These are establishments of licensed veterinary practitioners primarily engaged in the practice of veterinary medicine, or surgery for animals; and establishments primarily engaged in providing testing for licenses veterinary practitioners.
Examples: Animal hospitals Veterinarians’ offices Veterinary clinics Veterinary testing laboratories
541990	All Other Professional, Scientific, and Technical Services
These are establishments primarily engaged in the provision of professional, scientific, or technical services (except legal services; accounting, tax preparation, bookkeeping, and related services; architectural, engineering, and related services; specialized design services; computer systems design and related services; management, scientific, and technical consulting services; scientific research and development services; advertising and related services; market research and public opinion polling; photographic services; translation and interpretation services; and veterinary services).
Examples: Appraisal (except real estate) services Arbitration and conciliation services (except by lawyer, attorney, or paralegal offices) Commodity inspector services Consumer credit counseling services Handwriting analysis services Marine surveyor (i.e., appraiser) services Patent broker services (i.e., patent marketing services) Pipeline or power line inspection (i.e., visual) services Weather forecasting services
561110	Office Administrative Services
These are establishments primarily engaged in providing a range of day-to-day office administrative services, such as financial planning; billing and recordkeeping; personnel; and physical distribution and logistics.
Examples: Billing and recordkeeping Financial planning Office administrative services Personnel
561210	Facilities Support (Management) Services
These are establishments primarily engaged in providing operating staff to perform a combination of support services within a client’s facilities. They can provide a combination of services, such as janitorial; maintenance; trash disposal; guard and security; mail routing reception; laundry; and related services to support operations within facilities.
Examples: Facilities support services, such as janitorial, maintenance, trash disposal, guard and security; laundry
561300	Employment Services
These are establishments primarily engaged in listing employment vacancies and in referring or placing applicants for employment; temporary help services supplying workers to clients’ businesses for limited periods of time to supplement the work force of the client; and/or employee leasing services, that is providing human resources and human resource management services to staff client businesses.
Examples: Babysitting bureaus (i.e., registries) Casting agencies or bureaus (i.e., motion picture, theatrical, video) Employee leasing services Employment agencies Employment placement agencies Employment registries Help supply services Labor (except farm) contractors (i.e., personnel suppliers) Manpower pools Media buying agencies Model registries Model supply services Temporary employment or temporary staffing services Temporary help services
561410	Document Preparation Services
These are establishments primarily engaged in letter or resume writing; document editing or proofreading; typing, word processing, or desktop publishing; and/or stenographic (except court reporting or stenotype recording), transcription, and other secretarial services.
Examples: Document editing or proofreading Document preparation services Letter or resume writing Typing, word processing or desktop publishing
561420	Telephone Call Centers (Including Telephone Answering Services and Telemarketing Bureaus)
These are establishments primarily engaged in answering telephone calls and relaying messages to clients and/or providing telemarketing services on a contract or fee basis for others, such as promoting clients’ products or services by telephone; taking orders for clients by telephone; and soliciting contributions or providing information for clients by telephone.
Examples: Telemarketing services on contract or fee basis for others Telephone call centers
561430	Business Service Centers (Including Private Mail Centers and Copy Shops)
These are establishments primarily engaged in providing mailbox rental and other postal and mailing services (except direct mail advertising); copy centers or shops providing photocopying, duplicating, blueprinting, and other document copying services without also providing printing services (i.e., offset printing, quick printing, digital printing, prepress services; and/or providing a range of office support services, such as mailing services, document copying services, facsimile services, word processing services, on-site PC rental services, and office product sales (except printing services).
Examples: Business service centers Copy centers or shops Private mail centers
561440	Collection Agencies
These are establishments primarily engaged in collecting payments for claims and remitting payments collected to their clients.
Examples: Account or delinquent account collection services Bill or debt collection services Tax collection services on a contract or fee basis
561450	Credit Bureaus
These are establishments primarily engaged in compiling information, such as credit and employment histories on individuals and credit histories on businesses, and providing the information to financial, retailers, and others who have a need to evaluate the credit worthiness of these persons and businesses.
Examples: Credit agencies Credit investigation services Credit rating services Credit reporting bureaus
561490	Other Business Support Services (Including Repossession Services, Court Reporting, and Stenotype Services)
These are establishments primarily engaged in providing business support services (except secretarial and other document preparation services; telephone answering or telemarketing services; private mail services or document copying services conducted as separate activities or in conjunction with other office support services; monetary debt collection services; and credit reporting services).
Examples: Address bar coding services Bar code imprinting services Court reporting services Fundraising organization services on a contract or fee basis Mail presorting services Real-time (i.e., simultaneous) closed captioning of live television performances, meetings, conferences Repossession services
561500	Travel Arrangement and Reservation Services
These are establishments primarily engaged in acting as agents in selling travel, tour, and accommodation services to the general public and commercial clients; arranging and assembling tours; and/or providing travel arrangements and reservation services.
Examples: Condominium time-share exchange services Convention or visitors bureaus Reservation (e.g. airline, car rental, hotel, restaurant) services Road and travel services automobile clubs Ticket (e.g., amusement, sports, theatrical) agencies Ticket (e.g., airline, bus, cruiseship, sports, theatrical) offices Tour operators Travel agencies
561600	Investigation and Security Services
These are establishments primarily engaged in providing investigation and detective services; guard and patrol services; picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit; selling security systems, such as burglar and fire alarms and locking devices, along with installation, repair, or monitoring services and/or remote monitoring of electronic security alarm systems.
Examples: Armored car services Bodyguard services Fingerprinting services Locksmiths Polygraph services Private detective services Private investigative services Security guard services Security systems services
561710	Exterminating and Pest Control Services
These are establishments primarily engaged in exterminating and controlling birds, mosquitoes, rodents, termites, and other insects and pests (except for crop production and forestry production).
Examples: Exterminating services Fumigation services Pest control services
561720	Janitorial Services
These are establishments primarily engaged in cleaning building interiors, interiors of transportation equipment (e.g., aircraft, rail cars, ships), and/or windows.
Examples: Custodial services Housekeeping (i.e., cleaning) services Janitorial services Maid (i.e., cleaning) services Service station cleaning and degreasing services Washroom sanitation services
561730	Landscaping Services
These are establishments primarily engaged in providing landscape care and maintenance services and/or installing trees, shrubs, plants, lawns, or gardens; providing these services along with the design of landscape plans and/or the construction (i.e. installation) of walkways, retaining walls, decks, fences, ponds, and similar structures.
Examples: Landscape care and maintenance Landscaping services
561740	Carpet and Upholstery Cleaning Services
These are establishments primarily engaged in cleaning and dyeing used rugs, carpets, and upholstery.
Examples: Carpet cleaning services Upholstery cleaning services
561790	Other Services to Buildings and Dwellings
These are establishments primarily engaged in providing services to buildings and dwellings (except exterminating and pest control; janitorial; landscaping care and maintenance; and carpet and upholstery cleaning).
Examples: Building exterior cleaning services (except sandblasting and window cleaning) Chimney cleaning services Drain or gutter cleaning services Swimming pool cleaning and maintenance services Ventilation duct cleaning services
561900	Other Support Services (Including Packaging and Labeling Services, and Convention and Trade Show Organizers)
These are establishments primarily engaged in providing day-to-day business and other organizational support services (except office administrative services; facilities support services; employment services; business support services; travel arrangement and reservation services; security and investigation services; and services to buildings and dwellings).
Examples: Apparel and textile folding and packaging services Bartering services Blister packaging services Bottle exchanges Cloth cutting, bolting, or winding for the trade Contract meter reading services Convention and trade show organizers Diving services on a contract or fee basis Flagging (i.e., traffic control) services Float decorating services Gift wrapping services Inventory taking services Kit assembling and packaging services Lumber grading services Packaging and labeling services Shrink-wrapping services Water softening and conditioning services
562000	Waste Management and Remediation Services
These are establishments primarily engaged in the collection, treatment, and disposal of waste materials; remediation and cleanup of contaminated buildings, mine sites, soil, or ground water; intergrated mine reclamation activities, including demolition, soil remediation, waste water treatment, hazardous material removal, contouring land, and revegetation; and/or asbestos, lead paint, and other toxic material abatement.
Examples: Beach cleaning and maintenance services Catch basin cleaning services Cesspool cleaning services Compost dumps Materials recovery facilities Portable toilet renting and/or servicing Pumping (i.e., cleaning) cesspools, portable toilets, or septic tanks Remediation services Sewer cleaning and rodding services Sewer or storm basin cleanout services Solid waste combustors and incinerators Solid waste landfill Tank cleaning and disposal services, commercial or industrial Waste collection, such as solid waste, hazardous Waste treatment and disposal
611000	Educational Services (Including Schools, Colleges, and Universities)
These are establishments that provide instruction and training in a wide variety of subjects. The instruction and training is provided by specialized establishments, such as schools, colleges. universities, and training centers.
Examples: Academic tutoring services Apprenticeship training programs Art instruction Automobile driving schools Aviation and flight training instruction schools Bartending schools Broadcasting schools Camps, sports instruction Cheerleading instruction College board preparation centers Colleges Computer repair training Computer training Cosmetology schools Dance instruction Dance studios Drama schools Educational consultants Educational guidance counseling services Educational testing evaluation services Educational testing services Electronic equipment repair training Elementary schools Exam preparation services Fine arts schools Graphic arts schools Gymnastics instruction High schools Kindergartens
Language schools Learning centers offering remedial courses Martial arts instruction, camps or schools Military academies Modeling Music instruction (e.g., piano, guitar) Music schools Nursing schools Parochial schools, elementary or secondary Performing arts schools Photography schools Primary schools Professional examination review instruction Professional schools (e.g., business, administration, dental, law, medical) Professional sports instructors Public speaking training Real estate schools Riding instruction academies or schools Schools for the physically disabled, elementary or secondary Speed reading instruction Sports (e.g., baseball, basketball, football, golf) Student exchange programs Survival training Swimming instructions Technical and trade schools Theological seminaries offering baccalaureate or graduate degrees Truck driving schools Universities
621111	Offices of Physicians (except Mental Health Specialists)
These are establishments of health practitioners having the degree of M.D. (Doctor of medicine) or D.O. (Doctor of osteopathy) primarily engaged in the independent practice of general or specialized medicine (except psychiatry or psychoanalysis) or surgery. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.
Examples: Offices of physicians Specialized medicine practice, such as anesthesiology, oncology, ophthalmology
621112	Offices of Physicians, Mental Health Specialists
These are establishments of health practitioners having the degree of M.D. (Doctor of medicine) or D.O. (Doctor of osteopathy) primarily engaged in the independent practice of psychiatry or psychoanalysis.
Examples: Offices of mental health specialists (physicians)
621210	Offices of Dentists
These are establishments of health practitioners having the degree of D.D.D. (Doctor of dental medicine), D.D.S. (Doctor of dental surgery), D. D.Sc. (Doctor of dental science) primarily engaged in the independent practice of general or specialized dentistry or dental surgery. They can provide either comprehensive preventive, cosmetic, or emergency care, or specialize in a single field of dentistry.
Examples: Offices of dentists
621310	Offices of Chiropractors
These are establishments of health practitioners having the degree of D.C. (Doctor of chiropractic) primarily engaged in the independent practice of chiropractic. These practitioners provide diagnostic and therapeutic treatment of neuromusculosketetal and related disorders through the manipulation and adjustment of the spinal column and extremities, and operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMOP medical centers.
Examples: Offices of chiropractors
621320	Offices of Optometrists
These are establishments of health practitioners having the degree of O.D. (Doctor of optometry) primarily engaged in the independent practice of optometry. They provide eye exams to determine visual acuity or the presence of vision problems and to prescribe eyeglasses, contact lenses and eye exercises. They may also provide the same services as opticians, such as selling and fitting prescription eyeglasses and contact lenses.
Examples: Offices of optometrists

621330	Offices of Mental Health Practitioners (Except Physicians)
These are establishments of independent mental health practitioners (except physicians) primarily engaged in the diagnosis and treatment of mental, emotional, and behavioral disorders and/or the diagnosis and treatment of individual or group social dysfunction brought about by such causes as mental illness, alcohol and substance abuse, physical and emotional trauma or stress.
Examples: Offices of mental health practitioners (except physicians)
621340	Offices of Physical, Occupational and Speech Therapists, and Audiologists
These are establishments of independent health practitioners primarily engaged in administering medically prescribed physical therapy treatment for patients suffering from injuries or muscle, nerve, joint, and bone disease; planning and administering educational, recreational, and social activities designed to help patients or individuals with disabilities, regain physical or mental functioning or to adapt to their disabilities; and/or diagnosing and treating speech, language, or hearing problems.
Examples: Audiologists’ offices Industrial therapists’ offices Recreational (e.g., art, dance, music) therapists’ offices
621391	Offices of Podiatrists
These are establishments of health practitioners having the degree of D.P. (Doctor of podiatry) primarily engaged in the independent practice of podiatry. They diagnose and treat diseases and deformities of the foot and operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.
Examples: Offices of podiatrists
621399	Offices of All Other Miscellaneous Health Practitioners
These are establishments of independent health practitioners (except physicians; dentists; chiropractors; mental health specialists; physical, occupational, and speech therapists; audiologists; and podiatrists).
Examples: Acupuncturists’ (except MDs or DOs) offices Dental hygienists’ offices Denrurists’ offices Dieticians’ offices Homeopaths’ offices Hypnotherapists’ offices Inhalation or respiratory therapists’ offices Midwives’ offices Naturopaths’ offices Registered or licenses practical nurses’ offices
621400	Outpatient Care Centers
These are establishments with medical staff primarily engaged in providing a range of family planning services on an outpatient basis, such as contraceptive services, genetic and prenatal counseling, voluntary sterilization and therapeutic and medically indicated termination of pregnancy; providing outpatient services related to the diagnosis and treatment of mental health disorders and alcohol and other substance abuse; and/or providing general or specialized outpatient care (except family planning centers and outpatient mental health and substance abuse centers).
Examples: Birth control clinics Childbirth preparation classes Dialysis centers and clinics Fertility clinics Freestanding ambulatory surgical centers and clinics Freestanding emergency medical centers and clinics Freestanding trauma centers (except hospitals) Health maintenance organization (HMO) medical centers and clinics Outpatient alcoholism treatment centers and clinics (except hospitals) Outpatient biofeedback centers and clinics Outpatient community health centers and clinics Outpatient drug addiction treatment centers and clinics (except hospitals) Outpatient detoxification centers and clinics (except hospitals) Outpatient mental health centers and clinics (except hospitals) Outpatient pain therapy centers and clinics Outpatient sleep disorder centers and clinics Outpatient substance abuse treatment centers and clinics (except hospitals) Pregnancy counseling centers Urgent medical care centers and clinics (except hospitals)
621510	Medical and Diagnostic Laboratories
These are establishments known as medical and diagnostic laboratories primarily engaged in providing analytic or diagnostic services, including body fluid analysis and diagnostic imaging, generally to the medical profession or to the patient on referral from a health practitioner.
Examples: Blood analysis laboratories Computer tomography (CT-scan) centers Dental or medical X-ray laboratories Diagnostic imaging centers Magnetic resonance imaging (MRI) centers Medical bacteriological laboratories Medical forensic laboratories Medical pathology laboratories Medical radiological laboratories Medical testing laboratories Ultrasound imaging centers
621610	Home Health Care Services
These are establishments primarily engaged in providing skilled nursing services in the home, along with a range of personal care services; homemaker and companion services; physical therapy; medical social services; medications; medical equipment and supplies; counseling; 24-hour home care; occupation and vocational therapy; dietary and nutritional services; speech therapy; audiology; and high-tech care, such as intravenous therapy.
Examples: Home health care agencies In-home hospice care services Visiting nurse associations
621900	Other Ambulatory Health Care Services (Including Ambulance Services, Blood, and Organ Banks)
These are establishments primarily engaged in providing ambulatory health care services (except offices of physicians, dentists, and other health practitioners; outpatient care centers; medical laboratories and diagnostic imaging centers; and home health care providers).
Examples: Ambulance services Blood donor stations Blood or body organ banks Health screening services (except by health practitioner offices) Hearing testing services (except by audiologist offices) Pacemaker monitoring services Physical fitness evaluation services (except by health practitioner offices) Smoking cessation programs
622000	Hospitals
These are establishments that provide medical, diagnostic, and treatment services that include physician, nursing, and other health services to inpatients and the specialized accommodation services required by inpatients. Hospitals may also provide outpatient services as a secondary activity.
Examples: General medical and surgical hospitals Hospitals Psychiatric and substance abuse hospitals Specialty hospitals
623000	Nursing and Residential Care Facilities
These are establishments that provide residential care combines with either nursing, supervisory, or other types of care as required by the residents.
Examples: Alcoholism or drug addiction rehabilitation facilities (except licensed hospitals) Assisted-living facilities Boot or disciplinary camps (except correctional) for delinquent youth Child group foster homes Continuing care retirement communities Convalescent homes or convalescent hospitals (except psychiatric) Delinquent youth halfway group homes Group homes for the disabled without nursing care Group homes for the hearing or visually impaired Halfway group homes for delinquents or ex-offenders Homes for the elderly with nursing care Homes for the elderly without nursing care Homes for unwed mothers Inpatient care hospices Mental health halfway houses Nursing homes Orphanages Psychiatric convalescent homes or hospitals Residential group homes for the emotionally disturbed Rest homes with nursing care Rest homes without nursing care
624100	Individual and Family Services
These are establishments primarily engaged in providing nonresidential social assistance services for children and youth. These establishments provide for the welfare of children in areas such as adoption and foster care, drug prevention, life skills training, and positive social development. They could provide services to improve the quality of life for the elderly, persons diagnosed with mental retardation, or persons with disabilities like day care, nonmedical home care or homemaker services, social activities, group support, and companionship.
Examples: Adoption agencies Child guidance organizations Community action services agencies Crisis intervention centers Family social services agencies Family welfare services Foster care placement services Hotline centers Marriage counseling services (except by offices of mental health practitioners) Multipurpose social services centers Self-help organizations Suicide crisis centers Telephone counseling services Youth centers (except recreational only) Youth self-help organizations
624200	Community Food and Housing, and Emergency and Other Relief Services
These are establishments primarily engaged in the collection, preparation, and delivery of food for the needy. They may also distribute clothing and blankets to the poor. They may prepare and deliver meals to persons who by reason of age, disability, or illness are unable to prepare meals for themselves; collect and distribute salvageable or donated food; or prepare and provide meals at fixed or mobile locations. Food banks, meal delivery programs, and soup kitchens are included in this industry. They may provide short-term emergency shelter for victims of violence, homeless, runaway youths. They may provide transitional housing for low-income individuals; volunteer construction or repair of low-cost housing; repair homes for the elderly or disabled homeowners.
Examples: Emergency shelters Food banks Meal delivery programs Soup kitchens Transitional housing for low-income individuals or families
624310	Vocational Rehabilitation Services
These are establishments primarily engaged in providing vocational rehabilitation or habilitation services, such as job training, and work experience, to unemployed and underemployed persons, persons with disabilities, and persons who have a job market disadvantage because of lack of education, job skill, or experience and/or providing training and employment to persons with disabilities.
Examples: Sheltered workshops Vocational rehabilitation job training facilities (except schools)
624410	Child Day Care Services
These are establishments primarily engaged in providing day care of infants or children. There is generally care for preschool children, but there may be care for older children when they are not in school and may also offer prekindergarten educational programs.
Examples: Child day care babysitting services Child or infant day care centers Nursery schools Preschool centers
711100	Performing Arts Companies
These are establishments primarily engaged in producing live presentations involving the performances of actors and actresses, singers, dancers, musical groups and artists, and other performing artists.
Examples: Bands Carnival traveling shows Circuses Comedy troupes Dance companies Dinner theaters Drum and bugle corps (i.e., drill teams) Ice skating companies Independent musicians or vocalists Live theatrical production theaters Magic shows Musical groups Musical groups and artists Musical theater companies Opera companies Orchestras Performing arts companies Theater companies Theatrical stock or repertory companies
711210	Spectator Sports (Including Professional Sports Clubs and Racetrack Operations)
These are establishments that comprise sports teams or clubs primarily participating in live sporting events before a paying audience; operating racetracks; independent athletes engaged in participating in live sporting or racing events before a paying audience; owners of racing participants, such as cars, dogs, and horses, primarily engaged in entering them in racing events or other spectator sports events; and/or establishments, such as sports trainers, primarily engaged in providing specialized services to support participants in sports events or competitions. The sports teams and clubs may or may not operate their own arena, stadium, or other facility for presenting their games or other spectator sports events.
Examples: Independent athletes Owners of racing participants Professional or semiprofessional golfers, boxers, and race car drivers Racetracks Spectator sports Sports teams and clubs Sports trainers
711300	Promoters of Performing Arts, Sports, and Similar Events
These are establishments primarily engaged in organizing, promoting, and/or managing live performing arts productions, sports events, and similar events, such as state fairs, county fairs, agricultural fairs, concerts, and festivals, held in facilities that they manage and operate; managing and providing the staff to operate arenas, stadiums, theaters, or other related facilities for rent to other promoters; and/or theatrical (except motion picture) booking agencies.
Examples: Promoters of performing arts, sports, and similar events with facilities Promoters of performing arts, sports, and similar events without facilities
711410	Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures
These are agents and managers primarily engaged in representing and/or managing creative and performing artists, sports figures, entertainers, and other public figures. The representation and management includes activities, such as representing clients in contract negotiations; managing or organizing client’s financial affairs; and generally promoting the careers of their clients.
Examples: Celebrity agents or managers Literary agents Modeling agents Sports figure agents or managers Talent agents
711510	Independent Artists, Writers, and Performers
These are independent (i.e., freelance) individuals primarily engaged in performing in artistic productions, in creating artistic and cultural works or productions, or in providing technical expertise necessary for these productions. It also includes athletes and other celebrities exclusively engaged in endorsing products and making speeches or public appearances for which they receive a fee.
Examples: Independent actors or actresses Independent art restorers Independent artists (except musical, commercial, or medical) Independent cartoonists Independent dancers Independent journalists Independent producers Independent recording technicians Independent speakers Independent theatrical costume designers Independent theatrical lighting technicians
712100	Museums, Historical Sites, and Similar Institutions
These are establishments engaged in the preservation and exhibition of objects, sites, and natural wonders of historical, cultural, and/or educational value.
Examples: Aquariums Arboreta Art galleries (except retail) Aviaries Bird or wildlife sanctuaries Botanical gardens Conservation areas Halls of fame Historical sites Museums National parks Natural wonder (e.g. cavern, waterfall) tourist attractions Nature centers or preserves Planetariums Science or technology museums Wax museums Wild animal parks Zoological gardens Zoos
713100	Amusement Parks and Arcades
These are establishments primarily engaged in operating amusement parks and amusement arcades and parlors.
Examples: Amusement and theme parks Amusement arcades
713200	Gambling Industries
These are establishments (except casino hotels) primarily engaged in operating gambling facilities, such as casinos, bingo halls, and video gaming terminals, or in the provision of gambling services, such as lotteries and off-track betting.
Examples: Bingo, off-track betting, or slot machine parlors Bookmakers Card rooms (e.g., poker rooms) Coin-operated gambling device concession operators (i.e., supplying and servicing in other’s facilities) Lottery ticket sales agents (except retail stores)
713900	Other Amusement and Recreation Services (Including Golf Courses, Skiing Facilities, Marinas, Fitness Centers, Bowling Centers, Skating Rinks, Miniature Golf Courses)
These are establishments primarily engaged in operating golf courses; operating golf courses, along with dining facilities and other recreational facilities that are known as country clubs; operating downhill, cross-country, or related skiing areas; operating equipment, such as ski lifts and tows; marinas, engaged in operating docking and/or storage facilities for pleasure craft owners, with or without one or more related activities, such as retailing fuel and marine supplies; repairing, maintaining, or renting pleasure boats; operating fitness and recreational sports facilities; and/or providing recreational and amusement services.
Examples: Aerobic dance or exercise centers Amusement ride or coin-operated nongambling amusement devise concession operators (i.e., supplying or servicing in other facilities) Archery or shooting ranges Billiard or pool parlors Boating clubs (without marinas) Dance halls Fitness and recreational sports centers Golf courses and country clubs Gymnasiums Handball, racquetball, or tennis club facilities Ice or roller skating rinks Marinas Miniature golf courses Physical fitness Recreational sports clubs (i.e., sports teams) not operating facilities Recreational or youth sports teams and leagues Recreational day camps (except instructional) Riding stables Skiing facilities Swimming or wave pools
721100	Travel Accommodation (Including Hotels, Motels, and Bed and Breakfast Inns)
These are establishments primarily engaged in providing short-term lodging in facilities known as hotels, motor hotels, resort hotels, and motels; providing short-term lodging in hotel facilities with a casino on the premises; and/or other traveler accommodation.
Examples: Bed and breakfast inns Casino hotels Guest houses Hotels Housekeeping cabins and cottages Motels Motor hotels Resort hotels Tourist homes Youth hostels
721210	RV (Recreational Vehicle) Parks and Recreational Camps
These are establishments primarily engaged in operating recreational vehicle parks and campgrounds and recreational and vacation camps. They cater to outdoor enthusiasts and are characterized by the type of accommodation and by the nature and the range of recreational facilities and activities provided to their clients.
Examples: Fishing and hunting camps Outdoor adventure retreats Recreational vehicle parks Travel trailer campsites Vacation camps (except instructional, day) Wilderness camps
721310	Rooming and Boarding Houses
These are establishments primarily engaged in operating rooming and boarding houses and similar facilities, such as fraternity houses, sorority houses, off-campus dormitories, residential clubs, and workers’ camps. They may provide temporary or longer-term accommodations which, for the period of occupancy, may serve as a principal residence.
Examples: Dormitories (off-campus) Fraternity houses Rooming houses Sorority houses Workers’ camps
722110	Full-Service Restaurants
These are establishments primarily engaged in providing food services to patrons who order and are served (i.e., waiter/waitress service) and pay after eating.
Examples: Food service with sit-down service with waiters or waitresses and where pay after eating
722210	Limited-Service Eating Places
These are establishments primarily engaged in providing food services where patrons generally order or select items and pay before eating. Most establishments do not have waiter/waitress service, but some provide limited service, such as cooking to order (i.e., per special request), bringing food to seated customers, or providing off-site delivery.
Examples: Cafeterias Carryout sandwich shops Carryout service with on-premises baking, e.g., donut shops, bagel shops Delicatessen restaurants Family restaurants, limited service Fast-food restaurants Ice cream parlors Nonalcoholic beverage bars Pizza delivery establishments Snack bars (e.g. cookies, pretzels, popcorn) Takeout eating places
722300	Special Food Services (Including Food Service Contractors and Caterers)
These are establishments primarily engaged in providing one of the following food services: at the customers’ location; a location designated by the customer; or from motorized vehicles or nonmotorized carts.
Examples: Airline food services contractors Cafeteria food services contractors (i.e., at schools, hospitals, government offices) Caterers Food concession contractors (i.e., at sporting, entertainment, convention facilities) Ice cream truck vendors Mobile canteens Mobile food carts Mobile food concession stands Mobile refreshment stands Mobile snack stands
722410	Drinking Places (Alcoholic Beverages)
These are establishments known as bars, taverns, nightclubs, or drinking places primarily engaged in preparing and serving alcoholic beverages for immediate consumption. They may also provide limited food services.
Examples: Bars Drinking places (preparing and serving alcoholic beverages for immediate consumption) Nightclubs Taverns
811110	Automotive Mechanical and Electrical Repair and Maintenance
These are establishments primarily engaged in providing mechanical or electrical repair and maintenance services for automotive vehicles, such as passenger cars, trucks and vans, and all trailers. They may provide a wide range of these services.
Examples: Automotive brake repair shops Automotive electrical repair shops Automotive engine repair and replacement shops Automotive exhaust system replacement and repair shops Automotive muffler replacement and repair shops Automotive radiator repair shops Automotive repair garages (except gasoline service stations) Automotive transmission repair shops Automotive tune-up shops General automotive repair shops
811120	Automotive Body, Paint, Interior, and Glass Repair
These are establishments primarily engaged in providing one or more of the following: repairing or customizing automotive vehicles, such as passenger cars, trucks, and vans, and all trailer bodies and interiors; painting automotive vehicle and trailer bodies; replacing, repairing, and/or tinting automotive vehicle glass; and/or customizing automobile, truck, and van interiors for the physically disabled or other customers with special requirements.
Examples: Automotive body shops Automotive glass shops Automotive paint shops Automotive upholstery shops
811190	Other Automotive Repair and Maintenance (Including Oil Change and Lubrication Shops and Car Washes)
These are establishments primarily engaged in providing automotive repair and maintenance services (except mecharucal and electrical repair and maintenance; transmission repair; and body, paint, interior, and glass repair) for automotive vehicles, such as passenger cars, trucks, and vans, and all trailers.
Examples: Automotive air-conditioning repair shops Automotive detail shops Automotive oil change and lubrication shops Automotive rustproofing and undercoating shops Automotive tire repair shops Car washes Mobile car and truck washes
811210	Electronic and Precision Equipment Repair and Maintenance
These are establishments primarily engaged in repairing electronic equipment, such as computers and communications equipment, and highly specialized precision instruments. Establishments typically have staff skilled in repairing items having complex, electronic components.
Examples: Repair and maintenance of communication equipment Repair and maintenance of computers Repair and maintenance of consumer electronic equipment Repair and maintenance of office machines Repair and maintenance of other electronic and precision equipment and instruments, without retailing these products as new
811310	Commercial and Industrial Machinery and Equipment (Except Automotive and Electronic) Repair and Maintenance
These are establishments primarily engaged in the repair and maintenance of commercial and industrial machinery and equipment. They either sharpen/install commercial and industrial machinery blades and saws or provide welding (e.g., automotive, general) repair services; or repair agricultural and other heavy and industrial machinery and equipment (e.g., forklifts and other materials handling equipment, machine tools, commercial refrigeration equipment, construction equipment, and mining machinery).
Examples: Repair agricultural and other heavy and industrial machinery and equipment Sharpen/install commercial and industrial machinery blades and saws Welding (e.g., automotive, general) repair services
811410	Home and Garden Equipment and Appliance Repair and Maintenance
These are establishments primarily engaged in repairing and servicing home and garden equipment and/or household-type appliances without retailing new equipment or appliances. They repair and maintain items, such as lawnmowers, edgers, snow- and leaf-blowers, washing machines, clothes dryers, and refrigerators.
Examples: Repairing and servicing home and garden equipment without retailing new home and garden equipment Repairing and servicing household appliances without retailing new appliances
811420	Reupholstery and Furniture Repair
These are establishments primarily engaged in one or more of the following: reupholstering furniture: refinishing furniture; repairing furniture; and/or repairing and restoring furniture.
Examples: Refinish furniture Repair furniture Reupholstery furniture
811430	Footwear and Leather Goods Repair
These are establishments primarily engaged in repairing footwear and/or repairing other leather or leather-like goods without retailing new footwear and leather or leather-like goods, such as handbags and briefcases.
Examples: Repair footwear and/or other leather or leather-like goods, such as handbags and briefcases
811490	Other Personal and Household Goods Repair and Maintenance
These are establishments primarily engaged in repairing and servicing personal or household-type goods without retailing new personal and household-type goods (except home and garden equipment, appliances, furniture, and footwear and leather goods). They repair items, such as garments; watches; jewelry; musical instruments; bicycles and motorcycles; motorboats, canoes, sailboats, and other recreational boats.
Examples: Repair and service personal or household-type goods without retailing new personal and household-type goods (except above list) Repair items, like garments, watches, jewelry, musical instruments, bicycles, sailboats
812111	Barber Shops
These are establishments known as barber shops or men’s hair stylist shops primarily engaged in cutting, trimming, and styling boys’ and men’s hair; and/or shaving and trimming men’s beards.
Examples: Barber shops Men’s hair stylist shops
811112	Beauty Salons
These are establishments primarily engaged in one or more of the following: cutting, trimming, shampooing, weaving, coloring, waving, or styling hair; providing facials; and/or applying makeup (except permanent makeup).
Examples: Beauty parlors or shops Combined beauty and barber shops Cosmetology salons or shops Facial salons or shops Hairdressing salons or shops Unisex or women’s hair stylist shops
812113	Nail Salons
These are establishments primarily engaged in providing nail care services, such as manicures, pedicures, and nail extensions.
Examples: Nail care services Nail salons
812190	Other Personal Care Services (Including Diet and Weight Reducing Centers)
These are establishments primarily engaged in providing personal care services (except hair, nail, facial, or nonpermanent makeup services).
Examples: Depilatory or electrolysis (i.e., hair removal salons) Diet and weight reducing centers Ear piercing services Hair replacement (except by offices of physicians) or weaving services Massage parlors Nonmedical diet and weight reducing centers Permanent makeup salons Saunas Steam or turkish baths Tanning salons Tattoo parlors
812210	Funeral Homes and Funeral Services
These are establishments primarily engaged in preparing the dead for burial or interment and conducting funerals (i.e., providing facilities for wakes, arranging transportation for the dead, selling caskets and related merchandise). Funeral homes combines with crematories are included.
Examples: Funeral homes Funeral services
812220	Cemeteries and Crematories
These are establishments primarily engaged in operating sites or structures reserved for the interment of human or animal remains and/or cremating the dead.
Examples: Cemetery associations (i.e., operators of cemeteries) Crematories (except combined with funeral homes) Mausoleums Memorials gardens (i.e., burial places) Pet cemeteries
812310	Coin-Operated Laundries and Drycleaners
These are establishments primarily engaged in operating facilities with coin-operated or similar self-service laundry and drycleaning equipment for customer use on the premises and/or supplying and servicing coin-operated or similar self-service laundry and drycleaning equipment for customer use in places of business operated by others, such as apartments and dormitories.
Examples: Coin-operated laundries and drycleaners
812320	Drycleaning and Laundry Services (Except Coin-Operated) Including Laundry and Drycleaning Drop-Off and Pickup Sites)
These are establishments primarily engaged in one or more of the following: providing drycleaning services (except coin-operated); providing laundering services (except linen and uniform supply or coin-operated); providing dropoff and pickup sites for laundries and/or drycleaners; and/or providing specialty cleaning services for specific types of garments and other textile items (except carpets and upholstery), such as fur, leather, or suede garments; wedding gowns; hats; draperies; and pillows.
Examples: Drycleaning and laundry services (except coin-operated)
812330	Linen and Uniform Supply
These are establishments primarily engaged in supplying, on a rental or contract basis, laundered items, such as uniforms, gowns and coats, table linens, bed linens, towels, clean room apparel, and treated mops or shops towels.
Examples: Industrial launderers Linen and uniform supply
812910	Pet Care (Except Veterinary) Services
These are establishments primarily engaged in providing pet care services (except veterinary), such as boarding, grooming, sitting, and training pets.
Examples: Pet care services (except veterinary)
812920	Photofinishing
These are establishments primarily engaged in developing film and/or making photographic slides, prints, and enlargements.
Examples:
Developing film One-hour photofinishing Photofiishing Printing photographic slides, prints, and enlargements
812930	Parking Lots and Garages
These are establishments primarily engaged in providing parking space for motor vehicles, usually on an hourly, daily, or monthly basis and/or valet parking services.
Examples:
Parking garages Parking lots
812990	All Other Personal Services
These are establishments primarily engaged in providing personal services (except personal care services, death care services, drycleaning and laundry services, pet care services, photofinishing services, or parking space and/or valet parking services).
Examples:
Bail bonding or bondsperson services Coin-operated personal services machine (e.g., blood pressure, locker, photographic, scale, shoeshine) concession operators Consumer buying services Dating services Shoeshine services Social escort services Wedding planning services
813000	Religious, Grantmaking, Civic, Professional, and Similar Organizations
These are establishments that organize and promote religious activities; support various causes through grantmaking; advocate various social and political causes; and promote and defend the interests of their members.
Examples:
Ministers Priests Rabbis Religious
910100	Any Schedule C or CEZ With Input Processing Data Not Meeting SOI Requirements For A Sole Proprietorship
999999	Unclassified Establishments (Unable to Classify)
This group consists of establishments which cannot be classified in any industry.

More Internal Revenue Manual

Part 1. Organization, Finance and Management

Chapter 13. Statistics of Income Processing

Section 4. Form 1040 NAICS Coding

1.13.4 Form 1040 NAICS Coding

1.13.4.1 (03-01-1999)Purpose

1.13.4.2 (03-01-1999)General Information

1.13.4.3 (03-01-1999)Basic Individual SOI Program

1.13.4.4 (03-01-1999)Determination of NAICS Code

1.13.4.4.1 (03-01-1999)Sources of Proprietorship Information

1.13.4.4.2 (03-01-1999)Two or More Proprietorship Activities on One Schedule

1.13.4.4.3 (03-01-1999)Coding Separate Proprietorship Schedules of Husband and Wife

1.13.4.4.4 (03-01-1999)Additional Information for NAICS Coding Specific Types of Proprietorship Activity

Exhibit 1.13.4-1 (03/01/99)Numeric Listing