Principal Business Activity Codes

 

This list of Principal Business Activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged to facilitate the administration of the Internal Revenue Code. These Principal Business Activity Codes are based on the North American Industry Classification System.

Agriculture, Forestry and Fishing

 

Crop production

111100 - Oilseed and grain farming

111210 - Vegetable and melon farming

111300 - Fruit and tree nut farming

111400 - Greenhouse, nursery and floriculture production

111900 - Other crop farming (tobacco, cotton, etc.)

 

Animal production

112111 - Beef cattle ranching and farming

112112 - Cattle feedlots

112120 - Dairy cattle and milk production

112210 - Hog and pig farming

112300 - Poultry and egg production

112400 - Sheep and goat farming

112510 - Animal aquaculture

112900 - Other animal production

 

Forestry and logging

113110 - Timber tract operations

113210 - Forest nurseries and gathering of forest products

113310 - Logging

 

Fishing, hunting and trapping

114110 - Fishing

114210 - Hunting and trapping

 

Support activities for agriculture and forestry

115110 - Support activities for crop production

115210 - Support activities for animal production

115310 - Support activities for forestry

 

Mining

211110 - Oil and gas extraction

212110 - Coal mining

212200 - Metal ore mining

212310 - Stone mining and quarrying

212320 - Sand, gravel, clay, etc, mining and quarrying

212390 - Other nonmetallic mineral mining and quarrying

213110 - Support activities for mining

 

Utilities

221100 - Electric power generation, transmission and distr.

221210 - Natural gas distribution

221300 - Water, sewage and other systems

Construction

 

Construction of buildings

236110 - Residential building construction

236200 - Nonresidential building construction

 

Heavy and civil engineering construction

237100 - Utility system construction

237210 - Land subdivision

237310 - Highway, street and bridge construction

237990 - Other heavy and civil engineering construction

 

Specialty trade contractors

238100 - Foundation, structure and building exterior contractors

238210 - Electrical contractors

238220 - Plumbing, heating and air-conditioning contractors

238290 - Other building equipment contractors

238300 - Building finishing contractors

238900 - Other specialty trade contractors

Manufacturing

 

Food manufacturing

311110 - Animal food

311200 - Grain and oilseed milling

311300 - Sugar and confectionery product

311400 - Fruit and veg. preserving and specialty

311500 - Dairy product

311610 - Animal slaughtering and processing

311710 - Seafood product prep and packaging

311800 - Bakeries and tortilla

311900 - Other food (coffee, tea, etc.)

 

Beverage and tobacco product manufacturing

312110 - Soft drink and ice

312120 - Breweries

312130 - Wineries

312140 - Distilleries

312200 - Tobacco

 

Textile mills and textile product mills

313000 - Textile mills

314000 - Textile product mills

 

Apparel manufacturing

315100 - Apparel knitting mills

315210 - Cut and sew apparel contractors

315220 - Men's and boys' cut and sew apparel

315230 - Women's and girls' cut and sew apparel

315290 - Other cut and sew apparel

315990 - Apparel accessories and other apparel

 

Leather and allied product manufacturing

316110 - Leather and hide tanning and finishing

316210 - Footwear

316990 - Other leather and allied product

 

Wood product manufacturing

321110 - Sawmills and wood preservation

321210 - Veneer, plywood and eng. wood products

321900 - Other wood product

 

Paper manufacturing

322100 - Pulp, paper, paperboard mills

322200 - Converted paper product

 

Printing and related support activities

323100 - Printing and related support activities

 

Petroleum and coal products manufacturing

324110 - Petroleum refineries

324120 - Asphalt paving, roofing, saturated materials

324190 - Other petroleum and coal products

 

Chemical manufacturing

325100 - Basic chemical

325200 - Resin, synthetic rubber, etc.,

325300 - Pesticide, fertilizer, other agric. chemicals

325410 - Pharmaceuticals and medicine

325500 - Paint, coating, adhesive

325600 - Soap, cleaning compound, toilet prep

325900 - Other chemical product and prep

 

Plastics and rubber products manufacturing

326100 - Plastics product

326200 - Rubber product

 

Nonmetallic mineral product manufacturing

327100 - Clay product and refractory

327210 - Glass and glass product

327300 - Cement and concrete product

327400 - Lime and gypsum product

327900 - Other nonmetallic mineral product

 

Primary metal manufacturing

331110 - Iron and steel mills and ferroalloy

331200 - Steel product from purchased steel

331310 - Alumina and aluminum production and processing

331400 - Nonferrous metals (except aluminum)

331500 - Foundries

 

Fabricated metal product manufacturing

332110 - Forging and stamping

332210 - Cutlery and hand tool

332300 - Architectural and structural metals

332400 - Boiler, tank, shipping container

332510 - Hardware

332610 - Spring and wire product

332700 - Machine shops, turned prod, screws, nuts, etc.

332810 - Coating, engraving, heat treating, etc.

332900 - Other fabricated metal product

 

Machinery manufacturing

333100 - Agriculture, construction and mining machinery

333200 - Industrial machinery

333310 - Commercial and service industry machinery

333410 - Ventilation, heating, air-conditioning, etc. machinery

333510 - Metalworking machinery

333610 - Engine, turbine, power transmission equipment

333900 - Other general-purpose machinery

 

Computer and electronic product manufacturing

334110 - Computer and peripheral equipment

334200 - Communications equipment

334310 - Audio and video equipment

334410 - Semiconductor and other electronic computer equipment

334500 - Navigational, measuring, etc. instruments

334610 - Manufacturing and reproducing magnetic and optical media

 

Electrical equipment, appliance, component manufacturing

335100 - Electric lighting equipment

335200 - Household appliance

335310 - Electrical equipment

335900 - Other electrical equipment and component

 

Transportation equipment manufacturing

336100 - Motor vehicle

336210 - Motor vehicle body and trailer

336300 - Motor vehicle parts

336410 - Aerospace product and parts

336510 - Railroad rolling stock

336610 - Ship and boat building

336990 - Other transportation equipment

 

Furniture and related product manufacturing

337000 - Furniture and related product

 

Miscellaneous manufacturing

339110 - Medical equipment and supplies

339900 - Other miscellaneous manufacturing

Wholesale Trade

 

Merchant wholesalers, durable goods

423100 - Motor vehicle, parts and supplies

423200 - Furniture and home furnishing

423300 - Lumber and other construction materials

423400 - Professional and commercial equipment and supplies

423500 - Metal and mineral (except petroleum)

423600 - Electrical and electronic goods

423700 - Hardware, plumbing and heating equipment

423800 - Machinery, equipment and supplies

423910 - Sporting and recreational goods and supplies

423920 - Toy and hobby goods and supplies

423930 - Recyclable material

423940 - Jewelry, watch, precious stone and precious metal

423990 - Other miscellaneous durable goods

 

Merchant wholesalers, nondurable goods

424100 - Paper and paper product

424210 - Drugs and druggists' sundries

424300 - Apparel, piece goods and notions

424400 - Grocery and related product

424500 - Farm product raw material

424600 - Chemical and allied products

424700 - Petroleum and petroleum products

424800 - Beer, wine and distilled alcoholic beverage

424910 - Farm supplies

424920 - Book, periodical and newspaper

424930 - Flower, nursery stock and florists' supplies

424940 - Tobacco and tobacco product

424950 - Paint, varnish and supplies

424990 - Other miscellaneous nondurable goods

 

Wholesale electronic markets and agents and brokers

425110 - Business to business electronic markets

425120 - Wholesale trade agents and brokers

Retail Trade

 

Motor vehicle and parts dealers

441110 - New car dealers

441120 - Used car dealers

441210 - Recreational vehicle dealers

441221 - Motorcycle dealers

441222 - Boat dealers

441229 - All other motor vehicle dealers

441300 - Automotive parts, accessories and tire stores

 

Furniture and home furnishings stores

442110 - Furniture stores

442210 - Floor covering stores

442291 - Window treatment stores

442299 - All other home furnishings stores

 

Electronics and appliance stores

443111 - Household appliance stores

443112 - Radio, television and other electronics stores

443120 - Computer and software stores

443130 - Camera and photographic supplies stores

 

Building material and garden equip. and supplies dealers

444110 - Home centers

444120 - Paint and wallpaper stores

444130 - Hardware stores

444190 - Other building material dealers

444200 - Lawn and garden equipment and supplies stores

 

Food and beverage stores

445110 - Supermarkets and other grocery (except convenience)

445120 - Convenience stores

445210 - Meat markets

445220 - Fish and seafood markets

445230 - Fruit and vegetable markets

445291 - Baked goods stores

445292 - Confectionery and nut stores

445299 - All other specialty food stores

445310 - Beer, wine, liquor stores

 

Health and personal care stores

446110 - Pharmacies and drug stores

446120 - Cosmetics, beauty supplies and perfume stores

446130 - Optical goods stores

446190 - Other health and personal care stores

 

Gasoline stations

447100 - Gasoline stations (including convenience stores w/gas)

 

Clothing and clothing accessories stores

448110 - Men's clothing stores

448120 - Women's clothing stores

448130 - Children's and infants' clothing stores

448140 - Family clothing stores

448150 - Clothing accessories stores

448190 - Other clothing stores

448210 - Shoe stores

448310 - Jewelry stores

448320 - Luggage and leather goods stores

 

Sporting goods, hobby, book and music stores

451110 - Sporting goods stores

451120 - Hobby, toy and game stores

451130 - Sewing, needlework and piece goods stores

451140 - Musical instrument and supplies stores

451211 - Book stores

451212 - News dealers and newsstands

451220 - Prerecorded tape, compact disc and record stores

 

General merchandise stores

452110 - Department stores

452900 - Other general merchandise stores

 

Miscellaneous store retailers

453110 - Florists

453210 - Office supplies and stationery stores

453220 - Gift, novelty and souvenir stores

453310 - Used merchandise stores

453910 - Pet and pet supplies stores

453920 - Art dealers

453930 - Manufactured (mobile) home dealers

453990 - All other miscellaneous store retailers

 

Nonstore retailers

454110 - Electronic shopping and mail-order houses

454210 - Vending machine operators

454311 - Heating oil dealers

454312 - Liquefied petroleum gas (bottled gas) dealers

454319 - Other fuel dealers

454390 - Other direct selling establishments

Helpful tax resources and articles