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 & grain farming

111210 - Vegetable and melon farming

111300 - Fruit & tree nut farming

111400 - Greenhouse, nursery, & floriculture production

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

 

Animal production

112111 - Beef cattle ranching & farming

112112 - Cattle feedlots

112120 - Dairy cattle and milk production

112210 - Hog & pig farming

112300 - Poultry & egg production

112400 - Sheep & goat farming

112510 - Animal aquaculture

112900 - Other animal production

 

Forestry and logging

113110 - Timber tract operations

113210 - Forest nurseries & gathering of forest products

113310 - Logging

Fishing, hunting and trapping

114110 - Fishing

114210 - Hunting & 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 & quarrying

212320 - Sand, gravel, clay, etc., mining & quarrying

212390 - Other nonmetallic mineral mining & quarrying

213110 - Support activities for mining

 

Utilities

221100 - Electric power generation, transmission, & distr.

221210 - Natural gas distribution

221300 - Water, sewage, & 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, & bridge construction

237990 - Other heavy & civil engineering construction

Specialty trade contractors

238100 - Foundation, structure, & building exterior contractors

238210 - Electrical contractors

238220 - Plumbing, heating, & 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 & oilseed milling

311300 - Sugar & confectionery product

311400 - Fruit & veg. preserving & specialty

311500 - Dairy product

311610 - Animal slaughtering & processing

311710 - Seafood product prep. & packaging

311800 - Bakeries & tortilla

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

 

Beverage and tobacco product manufacturing

312110 - Soft drink & 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 & sew apparel contractors

315220 - Men's & boy's cut & sew apparel

315230 - Women's & girl's cut & sew apparel

315290 - Other cut & sew apparel

315990 - Apparel accessories & other apparel

 

Leather & allied product manufacturing

316110 - Leather & hide tanning & finishing

316210 - Footwear

316990 - Other leather & allied product

 

Wood product manufacturing

321110 - Sawmills & wood preservation

321210 - Veneer, plywood, & eng. wood products

321900 - Other wood product

 

Paper manufacturing

322100 - Pulp, paper, paperboard mills

322200 - Converted paper product

 

Printing & related support activities

323100 - Printing & related support activities

 

Petroleum & coal products manufacturing

324110 - Petroleum refineries

324120 - Asphalt paving, roofing, saturated materials

324190 - Other petroleum & coal products

 

Chemical manufacturing

325100 - Basic chemical

325200 - Resin, synthetic rubber, etc.,

325300 - Pesticide, fertilizer, other agric. chemicals

325410 - Pharmaceuticals & medicine

325500 - Paint, coating, adhesive

325600 - Soap, cleaning compound, toilet prep.

325900 - Other chemical product & prep.

 

Plastics & rubber products manufacturing

326100 - Plastics product

326200 - Rubber product

Nonmetallic mineral product manufacturing

327100 - Clay product & refractory

327210 - Glass & glass product

327300 - Cement & concreate product

327400 - Lime & gypsum product

327900 - Other nonmetallic mineral product

 

Primary metal manufacturing

331110 - Iron & steel mills & ferroalloy

331200 - Steel product from purchased steel

331310 - Alumina & aluminum production & processing

331400 - Nonferrous metals (except aluminum)

331500 - Foundries

 

Fabricated metal product manufacturing

332110 - Forging & stamping

332210 - Cutlery & hand tool

332300 - Architectural & structural metals

332400 - Boiler, tank, shipping container

332510 - Hardware

332610 - Spring & 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, & mining machinery

333200 - Industrial machinery

333310 - Commercial & service industry machinery

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

333510 - Metalworking machinery

333610 - Engine, turbine, power transm. equipment

333900 - Other general purpose machinery

 

Computer & electronic product manufacturing

334110 - Computer & peripheral equipment

334200 - Communications equipment

334310 - Audio & video equipment

334410 - Semiconductor & other electronic comp. equip.

334500 - Navigational, measuring, etc. instruments

334610 - Manufact. & reproducing magnetic & optical media

 

Electrical equipment, appliance, component manufacturing

335100 - Electric lighting equipment

335200 - Household appliance

335310 - Electrical equipment

335900 - Other electrical equip. & component

 

Transportation equipment manufacturing

336100 - Motor vehicle

336210 - Motor vehicle body & trailer

336300 - Motor vehicle parts

336410 - Aerospace product & parts

336510 - Railroad rolling stock

336610 - Ship & boat building

336990 - Other transportation equipment

 

Furniture and related product manufacturing

337000 - Furniture and related product

 

Miscellaneous manufacturing

339110 - Medical equipment & supplies

339900 - Other miscellaneous manufacturing

Wholesale Trade

Merchant wholesalers, durable goods

423100 - Motor vehicle & parts & supplies

423200 - Furniture & home furnishing

423300 - Lumber & other construction materials

423400 - Professional & commercial equipment & supplies

423500 - Metal & mineral (except petroleum)

423600 - Electrical & electronic goods

423700 - Hardware, plumbing, & heating equipment

423800 - Machinery, equipment, & supplies

423910 - Sporting & recreational goods & supplies

423920 - Toy & hobby goods & supplies

423930 - Recyclable material

423940 - Jewelry, watch, precious stone & precious metal

423990 - Other miscellaneous durable goods

Merchant wholesalers, nondurable goods

424100 - Paper & paper product

424210 - Drugs & druggists' sundries

424300 - Apparel, piece goods, & notions

424400 - Grocery & related product

424500 - Farm product raw material

424600 - Chemical & allied products

424700 - Petroleum & petroleum products

424800 - Beer, wine, & distilled alcoholic beverage

424910 - Farm supplies

424920 - Book, periodical, & newspaper

424930 - Flower, nursery stock, & florists' supplies

424940 - Tobacco & tobacco product

424950 - Paint, varnish, & supplies

424990 - Other miscellaneous nondurable goods

 

Wholesale electronic markets and agents and brokers

425110 - Business to business electronic markets

425120 - Wholesale trade agents & brokers

Retail Trade

Motor vehicle & 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, & tire stores

 

Furniture & home furnishings stores

442110 - Furniture stores

442210 - Floor covering stores

442291 - Window treatment stores

442299 - All other home furnishings stores

 

Electronics & appliance stores

443111 - Household appliance stores

443112 - Radio, television, & other electronics stores

443120 - Computer & software stores

443130 - Camera & photographic supplies stores

 

Building material & garden equip. & supplies dealers

444110 - Home centers

444120 - Paint & wallpaper stores

444130 - Hardware stores

444190 - Other building material dealers

444200 - Lawn & garden equipment & supplies stores

 

Food & beverage stores

445110 - Supermarkets & other grocery (except convenience)

445120 - Convenience stores

445210 - Meat markets

445220 - Fish & seafood markets

445230 - Fruit & vegetable markets

445291 - Baked goods stores

445292 - Confectionery & nut stores

445299 - All other specialty food stores

445310 - Beer, wine, liquor stores

 

Health & personal care stores

446110 - Pharmacies & drug stores

446120 - Cosmetics, beauty supplies, & perfume stores

446130 - Optical goods stores

446190 - Other health & personal care stores

Gasoline stations

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

 

Clothing & clothing accessories stores

448110 - Men's clothing stores

448120 - Women's clothing stores

448130 - Children's & infant's clothing stores

448140 - Family clothing stores

448150 - Clothing accessories stores

448190 - Other clothing stores

448210 - Shoe stores

448310 - Jewelry stores

448320 - Luggage & leather goods stores

 

Sporting goods, hobby, book, & music stores

451110 - Sporting goods stores

451120 - Hobby, toy, & game stores

451130 - Sewing, needlework, & piece goods stores

451140 - Musical instrument & supplies stores

451211 - Book stores

451212 - News dealers & newsstands

451220 - Prerecorded tape, compact disc, & record stores

 

General merchandise stores

452110 - Department stores

452900 - Other general merchandise stores

 

Miscellaneous store retailers

453110 - Florists

453210 - Office supplies & stationery stores

453220 - Gift, novelty, & souvenir stores

453310 - Used merchandise stores

453910 - Pet & pet supplies stores

453920 - Art dealers

453930 - Manufactured (mobile) home dealers

453990 - All other miscellaneous store retailers

 

Nonstore retailers

454110 - Electronic shopping & 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