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
Transportation & warehousing
Air, rail, & water transportation
481000 – Air transportation
482110 – Rail transportation
483000 – Water transportation
Truck transportation
484110 – General freight trucking, local
484120 – General freight trucking, long-distance
484200 – Specialized freight trucking
Transit & ground passenger transportation
485110 – Urban transit systems
485210 – Interurban & rural bus transportation
485310 – Taxi service
485320 – Limousine service
485410 – School & employee bus transportation
485510 – Charter bus industry
485990 – Other transit & ground passenger transportation
Pipeline transportation
486000 – Pipeline transportation
Scenic & sightseeing transportation
487000 – Scenic & sightseeing transportation
Support activities for transportation
488100 – Support activities for air transportation
488210 – Support activities for rail transportation
488300 – Support activities for water transportation
488410 – Motor vehicle towing
488490 – Other support activities for road transportation
488510 – Freight transportation arrangement
488990 – Other support activities for transportation
Couriers & messengers
492110 – Couriers
492210 – Local messengers & local delivery
Warehousing & storage
493100 – Warehousing & storage (except self-storage, etc.)
Information
Publishing industries (except internet)
511110 – Newspaper publishers
511120 – Periodical publishers
511130 – Book publishers
511140 – Database & directory publishers
511190 – Other publishers
511210 – Software publishers
Motion picture & sound recording industries
512100 – Motion picture & video industries (except rental)
512200 – Sound recording industries
Broadcasting (except internet)
515100 – Radio & television broadcasting
515210 – Cable & other subscription programming
Internet publishing and broadcasting
516110 – Internet publishing & broadcasting
Telecommunications
517000 – Telecommunications
Internet service providers, web search portals, and data processing
518111 – Internet service providers
518112 – Web search portals
518210 – Data processing, hosting, & related services
Other information services
519100 – Information (news syndicates, on-line services)
Finance & insurance
Depository credit intermediation
522110 – Commercial banking
522120 – Savings institutions
522130 – Credit unions
522190 – Other depository credit intermediation
Nondepository credit intermediation
522210 – Credit card issuing
522220 – Sales financing
522291 – Consumer lending
522292 – Real estate credit (including mortgage bankers)
522293 – International trade financing
522294 – Secondary market financing
522298 – All other nondepository credit intermediation
Activities related to credit intermediation
522300 – Activities related to credit intermediation
Securities, commodity contracts, & related activities
523110 – Investment banking & securities dealing
523120 – Securities brokerage
523130 – Commodity contracts dealing
523140 – Commodity contracts brokerage
523210 – Securities & commodity exchanges
523900 – Other financial investment activities
Insurance carriers & related activities
524140 – Direct life, health, & medical & reinsurance
524150 – Direct, & reinsurance (not life/health/medical)
524210 – Insurance agencies & brokerages
524290 – Other insurance related activities
Funds, trusts, & other financial vehicles
525100 – Insurance & employee benefit funds
525910 – Open-end investment funds (Form 1120-RIC)
525920 – Trusts, estates, & agency accounts
525930 – Real estate investment trusts (Form 1120-REIT)
525990 – Other financial vehicles
Real estate & rental & leasing
Real estate
531110 – Lessors of residential buildings & dwellings
531120 – Lessors of nonresidential buildings
531130 – Lessors of miniwarehouses & self-storage units
531190 – Lessors of other real estate property
531210 – Offices of real estate agents & brokers
531310 – Real estate property managers
531320 – Offices of real estate appraisers
531390 – Other activities related to real estate
Rental & leasing services
532100 – Automotive equipment rental & leasing
532210 – Consumer electronics & appliances rental
532220 – Formal wear & costume rental
532230 – Video tape & disc rental
532290 – Other consumer goods rental
532310 – General rental centers
532400 – Commercial/industrial machinery/equip rental/lease
Lessors of nonfinancial intangible assets
533110 – Lessors of nonfinancial intangible assets
Professional, scientific, & technical services
Legal services
541110 – Offices of lawyers
541190 – Other legal services
Accounting, tax preparation, bookkeeping, & payroll
541211 – Offices of certified public accountants
541213 – Tax preparation services
541214 – Payroll services
541219 – Other accounting services
Architectural, engineering, & related services
541310 – Architectural services
541320 – Landscape architecture services
541330 – Engineering services
541340 – Drafting services
541350 – Building inspection services
541360 – Geophysical surveying & mapping services
541370 – Surveying & mapping (except geophysical) services
541380 – Testing laboratories
Specialized design services
541400 – Specialized design services (interior/fashion)
Computer systems design & related services
541511 – Custom computer programming services
541512 – Computer systems design services
541513 – Computer facilities management services
541519 – Other computer related services
Other professional, scientific, & technical services
541600 – Management, scientific, & technical consulting
541700 – Scientific research & development services
541800 – Advertising & related services
541910 – Marketing research & public opinion polling
541920 – Photographic services
541930 – Translation & interpretation services
541940 – Veterinary services
541990 – All other professional, scientific, & technical
Management of companies (holding companies)
551111 – Offices of bank holding companies
551112 – Offices of other holding companies
Administrative & support & waste management & remediation
Administrative & support services
561110 – Office administrative services
561210 – Facilities support services
561300 – Employment services
561410 – Document preparation services
561420 – Telephone call centers
561430 – Business service centers
561440 – Collection agencies
561450 – Credit bureaus
561490 – Other business support services
561500 – Travel arrangement & reservation services
561600 – Investigation & security services
561710 – Exterminating & pest control services
561720 – Janitorial services
561730 – Landscaping services
561740 – Carpet & upholstery cleaning
561790 – Other services to buildings & dwellings
561900 – Other support services
Waste management & remediation services
562000 – Waste management & remediation services
Educational services
611000 – Educational services (schools, colleges, & universities)
Health care & social assistance
Offices of physicians & dentists
621111 – Physicians (except mental health specialists)
621112 – Physicians, mental health specialists
621210 – Dentists
Offices of other health practitioners
621310 – Chiropractors
621320 – Optometrists
621330 – Mental health practitioners (except physicians)
621340 – Physical, occupational & speech & audiologists
621391 – Podiatrists
621399 – All other miscellaneous health practitioners
Outpatient care centers
621410 – Family planning
621420 – Outpatient mental health & substance abuse
621491 – HMO medical
621492 – Kidney dialysis
621493 – Freestanding ambulatory surgical & emergency
621498 – All other outpatient care
Medical & diagnostic laboratories
621510 – Medical & diagnostic laboratories
Home health care services
621610 – Home health care services
Other ambulatory health care services
621900 – Other ambulatory health care services
Hospitals
622000 – Hospitals
Nursing & residential care facilities
623000 – Nursing & residential care facilities
Social assistance
624100 – Individual & family services
624200 – Community food & housing & emergency & other
624310 – Vocational rehabilitation services
624410 – Child day care services
Arts, entertainment, & recreation
Performing arts/spectator sports/related industries
711100 – Performing arts companies
711210 – Spectator sports (sports clubs & racetracks)
711300 – Promoters of performing arts/sports/related events
711410 – Agents & managers for artists/athletes/entertainer
711510 – Independent artists, writers, & performers
Museums, historical sites, & similar institutions
712100 – Museums, historical sites, & similar institutions
Amusement, gambling, & recreation industries
713100 – Amusement parks & arcades
713200 – Gambling industries
713900 – Other amusement (golf courses/skiing/marinas etc.)
Accommodation & food services
Accommodations
721110 – Hotels (except casino hotels) & motels
721120 – Casino hotels
721191 – Bed & breakfast inns
721199 – All other travel accommodation
721210 – RV (recreational vehicle) parks & RV camps
721310 – Rooming & boarding houses
Food services & drinking places
722110 – Full-service restaurants
722210 – Limited-service eating places
722300 – Special food services (contractors & caterers)
722410 – Drinking places (alcoholic beverages)
Other services
Repair & maintenance
811110 – Automotive mechanical & electrical
811120 – Automotive, body, paint, interior, & glass
811190 – Other (incl. oil change/lube shops & car washes)
811210 – Electronic & precision equipment
811310 – Commercial & industrial machinery & equipment
811410 – Home & garden equipment & appliance
811420 – Reupholstery & furniture
811430 – Footwear & leather goods
811490 – Other personal & household goods
Personal & laundry services
812111 – Barber shops
812112 – Beauty salons
812113 – Nail salons
812190 – Other personal care services (diet/weight centers)
812210 – Funeral homes & funeral services
812220 – Cemeteries & crematories
812310 – Coin-operated laundries & drycleaners
812320 – Dry cleaning & laundry services (except coin-op.)
812330 – Linen & uniform supply
812910 – Pet care (except veterinary) services
812920 – Photofinishing
812930 – Parking lots & garages
812990 – All other personal services
Religious/grantmaking/civic/professional/similar orgs
813000 – Religious/grantmaking/civic/professional orgs