Codes for Principal Business Activity Code Code

321210 Veneer, Plywood, & Computer and Electronic Product

This list of principal business activities and their Engineered Wood Product Manufacturing
Mfg 334110 Computer & Peripheral
associated codes is designed to classify an enterprise by 321900 Other Wood Product Mfg Equipment Mfg
the type of activity in which it is engaged to facilitate the Paper Manufacturing 334200 Communications Equipment
administration of the Internal Revenue Code. These 322100 Pulp, Paper, & Paperboard Mfg
Mills 334310 Audio & Video Equipment Mfg
principal business activity codes are based on the North 322200 Converted Paper Product Mfg 334410 Semiconductor & Other
American Industry Classification System. Printing and Related Support Electronic Component Mfg
Activities 334500 Navigational, Measuring,
Using the list below, enter the code for the specific 323100 Printing & Related Support Electromedical, & Control
industry group from which the largest percentage of total Activities Instruments Mfg
334610 Manufacturing & Reproducing
receipts is derived. Petroleum and Coal Products Magnetic & Optical Media
Manufacturing
324110 Petroleum Refineries Electrical Equipment, Appliance, and
Agriculture, Forestry, Fishing Code (including integrated) Component Manufacturing
and Hunting Heavy Construction 324120 Asphalt Paving, Roofing, & 335100 Electric Lighting Equipment
Saturated Materials Mfg Mfg
Code 234100 Highway, Street, Bridge, &
Tunnel Construction 324190 Other Petroleum & Coal 335200 Household Appliance Mfg
Crop Production 234900 Other Heavy Construction Products Mfg 335310 Electrical Equipment Mfg
111100 Oilseed & Grain Farming Chemical Manufacturing 335900 Other Electrical Equipment &
111210 Vegetable & Melon Farming Special Trade Contractors Component Mfg
235110 Plumbing, Heating, & 325100 Basic Chemical Mfg
(including potatoes & yams) Transportation Equipment
Air-Conditioning Contractors 325200 Resin, Synthetic Rubber, &
111300 Fruit & Tree Nut Farming Artificial & Synthetic Fibers & Manufacturing
111400 Greenhouse, Nursery, & 235210 Painting & Wall Covering
Contractors Filaments Mfg 336100 Motor Vehicle Mfg
Floriculture Production 325300 Pesticide, Fertilizer, & Other 336210 Motor Vehicle Body & Trailer
111900 Other Crop Farming (including 235310 Electrical Contractors
Agricultural Chemical Mfg Mfg
tobacco, cotton, sugarcane, 235400 Masonry, Drywall, Insulation,
& Tile Contractors 325410 Pharmaceutical & Medicine 336300 Motor Vehicle Parts Mfg
hay, peanut, sugar beet & all Mfg 336410 Aerospace Product & Parts
other crop farming) 235500 Carpentry & Floor Contractors
325500 Paint, Coating, & Adhesive Mfg
Animal Production 235610 Roofing, Siding, & Sheet
Metal Contractors Mfg 336510 Railroad Rolling Stock Mfg
112111 Beef Cattle Ranching & 325600 Soap, Cleaning Compound, & 336610 Ship & Boat Building
Farming 235710 Concrete Contractors
Toilet Preparation Mfg 336990 Other Transportation
112112 Cattle Feedlots 235810 Water Well Drilling
Contractors 325900 Other Chemical Product & Equipment Mfg
112120 Dairy Cattle & Milk Production Preparation Mfg Furniture and Related Product
235900 Other Special Trade
112210 Hog & Pig Farming Contractors Plastics and Rubber Products Manufacturing
112300 Poultry & Egg Production Manufacturing 337000 Furniture & Related Product
112400 Sheep & Goat Farming Manufacturing 326100 Plastics Product Mfg Manufacturing
112510 Animal Aquaculture (including Food Manufacturing 326200 Rubber Product Mfg Miscellaneous Manufacturing
shellfish & finfish farms & Nonmetallic Mineral Product 339110 Medical Equipment &
hatcheries) 311110 Animal Food Mfg
311200 Grain & Oilseed Milling Manufacturing Supplies Mfg
112900 Other Animal Production 327100 Clay Product & Refractory 339900 Other Miscellaneous
311300 Sugar & Confectionery
Forestry and Logging Product Mfg Mfg Manufacturing
113110 Timber Tract Operations 311400 Fruit & Vegetable Preserving 327210 Glass & Glass Product Mfg
113210 Forest Nurseries & Gathering & Specialty Food Mfg 327300 Cement & Concrete Product Wholesale Trade
of Forest Products 311500 Dairy Product Mfg Mfg Wholesale Trade, Durable Goods
113310 Logging 311610 Animal Slaughtering and 327400 Lime & Gypsum Product Mfg 421100 Motor Vehicle & Motor Vehicle
Fishing, Hunting and Trapping Processing 327900 Other Nonmetallic Mineral Parts & Supplies Wholesalers
114110 Fishing 311710 Seafood Product Preparation Product Mfg 421200 Furniture & Home Furnishing
114210 Hunting & Trapping & Packaging Primary Metal Manufacturing Wholesalers
311800 Bakeries & Tortilla Mfg 331110 Iron & Steel Mills & Ferroalloy 421300 Lumber & Other Construction
Support Activities for Agriculture and Materials Wholesalers
Forestry 311900 Other Food Mfg (including Mfg
coffee, tea, flavorings & 331200 Steel Product Mfg from 421400 Professional & Commercial
115110 Support Activities for Crop Equipment & Supplies
Production (including cotton seasonings) Purchased Steel
331310 Alumina & Aluminum Wholesalers
ginning, soil preparation, Beverage and Tobacco Product
planting, & cultivating) Manufacturing Production & Processing 421500 Metal & Mineral (except
331400 Nonferrous Metal (except Petroleum) Wholesalers
115210 Support Activities for Animal 312110 Soft Drink & Ice Mfg
Production Aluminum) Production & 421600 Electrical Goods Wholesalers
312120 Breweries
115310 Support Activities For Processing 421700 Hardware, & Plumbing &
312130 Wineries Heating Equipment &
Forestry 312140 Distilleries 331500 Foundries
Supplies Wholesalers
312200 Tobacco Manufacturing Fabricated Metal Product
Mining Manufacturing 421800 Machinery, Equipment, &
Textile Mills and Textile Product Supplies Wholesalers
211110 Oil & Gas Extraction 332110 Forging & Stamping
Mills 421910 Sporting & Recreational
212110 Coal Mining 332210 Cutlery & Handtool Mfg Goods & Supplies
313000 Textile Mills
212200 Metal Ore Mining 332300 Architectural & Structural Wholesalers
314000 Textile Product Mills Metals Mfg
212310 Stone Mining & Quarrying 421920 Toy & Hobby Goods &
Apparel Manufacturing 332400 Boiler, Tank, & Shipping
212320 Sand, Gravel, Clay, & Ceramic Supplies Wholesalers
& Refractory Minerals Mining 315100 Apparel Knitting Mills Container Mfg 421930 Recyclable Material
& Quarrying 315210 Cut & Sew Apparel 332510 Hardware Mfg Wholesalers
212390 Other Nonmetallic Mineral Contractors 332610 Spring & Wire Product Mfg 421940 Jewelry, Watch, Precious
Mining & Quarrying 315220 Men’s & Boys’ Cut & Sew 332700 Machine Shops; Turned Stone, & Precious Metal
213110 Support Activities for Mining Apparel Mfg Product; & Screw, Nut, & Bolt Wholesalers
315230 Women’s & Girls’ Cut & Sew Mfg 421990 Other Miscellaneous Durable
Utilities Apparel Mfg 332810 Coating, Engraving, Heat Goods Wholesalers
221100 Electric Power Generation, 315290 Other Cut & Sew Apparel Mfg Treating, & Allied Activities Wholesale Trade, Nondurable Goods
Transmission & Distribution 315990 Apparel Accessories & Other 332900 Other Fabricated Metal
Apparel Mfg 422100 Paper & Paper Product
221210 Natural Gas Distribution Product Mfg Wholesalers
221300 Water, Sewage & Other Leather and Allied Product Machinery Manufacturing 422210 Drugs & Druggists’ Sundries
Systems Manufacturing 333100 Agriculture, Construction, & Wholesalers
316110 Leather & Hide Tanning & Mining Machinery Mfg 422300 Apparel, Piece Goods, &
Construction Finishing 333200 Industrial Machinery Mfg Notions Wholesalers
Building, Developing, and General 316210 Footwear Mfg (including 333310 Commercial & Service 422400 Grocery & Related Product
Contracting rubber & plastics) Industry Machinery Mfg Wholesalers
233110 Land Subdivision & Land 316990 Other Leather & Allied 333410 Ventilation, Heating, 422500 Farm Product Raw Material
Development Product Mfg Air-Conditioning, & Wholesalers
233200 Residential Building Wood Product Manufacturing Commercial Refrigeration 422600 Chemical & Allied Products
Construction 321110 Sawmills & Wood Equipment Mfg Wholesalers
233300 Nonresidential Building Preservation 333510 Metalworking Machinery Mfg 422700 Petroleum & Petroleum
Construction 333610 Engine, Turbine & Power Products Wholesalers
Transmission Equipment Mfg 422800 Beer, Wine, & Distilled
333900 Other General Purpose Alcoholic Beverage
Machinery Mfg Wholesalers

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Code Code Code Code
422910 Farm Supplies Wholesalers 451140 Musical Instrument & Supplies Warehousing and Storage Funds, Trusts, and Other Financial
422920 Book, Periodical, & Stores 493100 Warehousing & Storage Vehicles
Newspaper Wholesalers 451211 Book Stores (except lessors of 525100 Insurance & Employee Benefit
422930 Flower, Nursery Stock, & 451212 News Dealers & Newsstands miniwarehouses & self- Funds
Florists’ Supplies Wholesalers 451220 Prerecorded Tape, Compact storage units) 525910 Open-End Investment Funds
422940 Tobacco & Tobacco Product Disc, & Record Stores (Form 1120-RIC)
Wholesalers General Merchandise Stores
Information 525920 Trusts, Estates, & Agency
422950 Paint, Varnish, & Supplies 452110 Department stores Publishing Industries Accounts
Wholesalers 452900 Other General Merchandise 511110 Newspaper Publishers 525930 Real Estate Investment Trusts
422990 Other Miscellaneous Stores 511120 Periodical Publishers (Form 1120-REIT)
Nondurable Goods 511130 Book Publishers 525990 Other Financial Vehicles
Wholesalers Miscellaneous Store Retailers
511140 Database & Directory
453110 Florists
Publishers Real Estate and Rental and
Retail Trade 453210 Office Supplies & Stationery
511190 Other Publishers Leasing
Motor Vehicle and Parts Dealers Stores
511210 Software Publishers Real Estate
441110 New Car Dealers 453220 Gift, Novelty, & Souvenir
Stores Motion Picture and Sound Recording 531110 Lessors of Residential
441120 Used Car Dealers Industries Buildings & Dwellings
453310 Used Merchandise Stores
441210 Recreational Vehicle Dealers 512100 Motion Picture & Video 531120 Lessors of Nonresidential
453910 Pet & Pet Supplies Stores Buildings (except
441221 Motorcycle Dealers Industries (except video
453920 Art Dealers Miniwarehouses)
441222 Boat Dealers rental)
453930 Manufactured (Mobile) Home 531130 Lessors of Miniwarehouses &
441229 All Other Motor Vehicle Dealers 512200 Sound Recording Industries
Dealers Self-Storage Units
453990 All Other Miscellaneous Store Broadcasting and
441300 Automotive Parts, Telecommunications 531190 Lessors of Other Real Estate
Retailers (including tobacco, Property
Accessories, & Tire Stores candle, & trophy shops) 513100 Radio & Television
Furniture and Home Furnishings Broadcasting 531210 Offices of Real Estate Agents
Nonstore Retailers & Brokers
Stores 513200 Cable Networks & Program
454110 Electronic Shopping & 531310 Real Estate Property
442110 Furniture Stores Mail-Order Houses Distribution
Managers
442210 Floor Covering Stores 454210 Vending Machine Operators 513300 Telecommunications
(including paging, cellular, 531320 Offices of Real Estate
442291 Window Treatment Stores 454311 Heating Oil Dealers Appraisers
442299 All Other Home Furnishings satellite, & other
454312 Liquefied Petroleum Gas telecommunications) 531390 Other Activities Related to
Stores (Bottled Gas) Dealers Real Estate
Electronics and Appliance Stores Information Services and Data
454319 Other Fuel Dealers Processing Services Rental and Leasing Services
443111 Household Appliance Stores 454390 Other Direct Selling 532100 Automotive Equipment Rental
443112 Radio, Television, & Other 514100 Information Services
Establishments (including (including news syndicates, & Leasing
Electronics Stores door-to-door retailing, frozen 532210 Consumer Electronics &
libraries, & on-line information
443120 Computer & Software Stores food plan providers, party services) Appliances Rental
443130 Camera & Photographic plan merchandisers, & 532220 Formal Wear & Costume
coffee-break service 514210 Data Processing Services
Supplies Stores Rental
providers)
Building Material and Garden Finance and Insurance 532230 Video Tape & Disc Rental
Equipment and Supplies Dealers 532290 Other Consumer Goods
444110 Home Centers
Transportation and Depository Credit Intermediation
Warehousing 522110 Commercial Banking Rental
444120 Paint & Wallpaper Stores 522120 Savings Institutions 532310 General Rental Centers
444130 Hardware Stores Air, Rail, and Water Transportation 532400 Commercial & Industrial
481000 Air Transportation 522130 Credit Unions
444190 Other Building Material 522190 Other Depository Credit Machinery & Equipment
Dealers 482110 Rail Transportation Rental & Leasing
Intermediation
444200 Lawn & Garden Equipment & 483000 Water Transportation Lessors of Nonfinancial Intangible
Supplies Stores Nondepository Credit Intermediation
Truck Transportation Assets (except copyrighted works)
522210 Credit Card Issuing
Food and Beverage Stores 484110 General Freight Trucking, 533110 Lessors of Nonfinancial
Local 522220 Sales Financing Intangible Assets (except
445110 Supermarkets and Other
Grocery (except Convenience) 484120 General Freight Trucking, 522291 Consumer Lending copyrighted works)
Stores Long-distance 522292 Real Estate Credit (including
445120 Convenience Stores 484200 Specialized Freight Trucking mortgage bankers & Professional, Scientific, and
originators)
445210 Meat Markets Transit and Ground Passenger 522293 International Trade Financing
Technical Services
445220 Fish & Seafood Markets Transportation Legal Services
522294 Secondary Market Financing
445230 Fruit & Vegetable Markets 485110 Urban Transit Systems 541110 Offices of Lawyers
522298 All Other Nondepository
445291 Baked Goods Stores 485210 Interurban & Rural Bus Credit Intermediation 541190 Other Legal Services
445292 Confectionery & Nut Stores Transportation
Activities Related to Credit Accounting, Tax Preparation,
445299 All Other Specialty Food 485310 Taxi Service Bookkeeping, and Payroll Services
Intermediation
Stores 485320 Limousine Service 541211 Offices of Certified Public
522300 Activities Related to Credit
445310 Beer, Wine, & Liquor Stores 485410 School & Employee Bus Intermediation (including loan Accountants
Health and Personal Care Stores Transportation brokers) 541213 Tax Preparation Services
446110 Pharmacies & Drug Stores 485510 Charter Bus Industry 541214 Payroll Services
485990 Other Transit & Ground Securities, Commodity Contracts,
446120 Cosmetics, Beauty Supplies, and Other Financial Investments and 541219 Other Accounting Services
& Perfume Stores Passenger Transportation
Related Activities Architectural, Engineering, and
446130 Optical Goods Stores Pipeline Transportation 523110 Investment Banking & Related Services
446190 Other Health & Personal Care 486000 Pipeline Transportation Securities Dealing 541310 Architectural Services
Stores Scenic & Sightseeing Transportation 523120 Securities Brokerage 541320 Landscape Architecture
Gasoline Stations 487000 Scenic & Sightseeing 523130 Commodity Contracts Dealing Services
447100 Gasoline Stations (including Transportation 523140 Commodity Contracts 541330 Engineering Services
convenience stores with gas) Support Activities for Transportation Brokerage 541340 Drafting Services
Clothing and Clothing Accessories 488100 Support Activities for Air 523210 Securities & Commodity 541350 Building Inspection Services
Stores Transportation Exchanges 541360 Geophysical Surveying &
448110 Men’s Clothing Stores 488210 Support Activities for Rail 523900 Other Financial Investment Mapping Services
448120 Women’s Clothing Stores Transportation Activities (including portfolio 541370 Surveying & Mapping (except
448130 Children’s & Infants’ Clothing 488300 Support Activities for Water management & investment Geophysical) Services
Stores Transportation advice)
541380 Testing Laboratories
448140 Family Clothing Stores 488410 Motor Vehicle Towing Insurance Carriers and Related
Activities Specialized Design Services
448150 Clothing Accessories Stores 488490 Other Support Activities for 541400 Specialized Design Services
448190 Other Clothing Stores Road Transportation 524140 Direct Life, Health, & Medical
Insurance & Reinsurance (including interior, industrial,
448210 Shoe Stores 488510 Freight Transportation graphic, & fashion design)
Arrangement Carriers
448310 Jewelry Stores 524150 Direct Insurance & Computer Systems Design and
448320 Luggage & Leather Goods 488990 Other Support Activities for Related Services
Transportation Reinsurance (except Life,
Stores Health & Medical) Carriers 541511 Custom Computer
Sporting Goods, Hobby, Book, and Couriers and Messengers Programming Services
524210 Insurance Agencies &
Music Stores 492110 Couriers Brokerages 541512 Computer Systems Design
451110 Sporting Goods Stores 492210 Local Messengers & Local 524290 Other Insurance Related Services
451120 Hobby, Toy, & Game Stores Delivery Activities 541513 Computer Facilities
451130 Sewing, Needlework, & Piece Management Services
Goods Stores 541519 Other Computer Related
Services

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Code Code Code Code
Other Professional, Scientific, and 561790 Other Services to Buildings & Other Ambulatory Health Care Food Services and Drinking Places
Technical Services Dwellings Services 722110 Full-Service Restaurants
541600 Management, Scientific, & 561900 Other Support Services 621900 Other Ambulatory Health Care 722210 Limited-Service Eating Places
Technical Consulting Services (including packaging & Services (including 722300 Special Food Services
541700 Scientific Research & labeling services, & ambulance services & blood (including food service
Development Services convention & trade show & organ banks) contractors & caterers)
541800 Advertising & Related organizers) Hospitals 722410 Drinking Places (Alcoholic
Services Waste Management and 622000 Hospitals Beverages)
541910 Marketing Research & Public Remediation Services Nursing and Residential Care
Opinion Polling 562000 Waste Management & Facilities Other Services
541920 Photographic Services Remediation Services 623000 Nursing & Residential Care Repair and Maintenance
541930 Translation & Interpretation Facilities 811110 Automotive Mechanical &
Services Educational Services Electrical Repair &
Social Assistance
541940 Veterinary Services 611000 Educational Services Maintenance
541990 All Other Professional, (including schools, colleges, & 624100 Individual & Family Services 811120 Automotive Body, Paint,
Scientific, & Technical universities) 624200 Community Food & Housing, Interior, & Glass Repair
Services & Emergency & Other Relief
Services 811190 Other Automotive Repair &
Health Care and Social Maintenance (including oil
Management of Companies Assistance 624310 Vocational Rehabilitation change & lubrication shops &
Services
(Holding Companies) Offices of Physicians and Dentists 624410 Child Day Care Services
car washes)
551111 Offices of Bank Holding 621111 Offices of Physicians (except 811210 Electronic & Precision
Companies mental health specialists) Equipment Repair &
Arts, Entertainment, and Maintenance
551112 Offices of Other Holding 621112 Offices of Physicians, Mental Recreation
Companies Health Specialists 811310 Commercial & Industrial
621210 Offices of Dentists Performing Arts, Spectator Sports, Machinery & Equipment
Administrative and Support and Related Industries (except Automotive &
Offices of Other Health Practitioners 711100 Performing Arts Companies Electronic) Repair &
and Waste Management and 621310 Offices of Chiropractors Maintenance
711210 Spectator Sports (including
Remediation Services 621320 Offices of Optometrists sports clubs & racetracks) 811410 Home & Garden Equipment &
Administrative and Support Services 621330 Offices of Mental Health 711300 Promoters of Performing Arts, Appliance Repair &
561110 Office Administrative Services Practitioners (except Sports, & Similar Events Maintenance
561210 Facilities Support Services Physicians) 711410 Agents & Managers for 811420 Reupholstery & Furniture
561300 Employment Services 621340 Offices of Physical, Artists, Athletes, Entertainers, Repair
561410 Document Preparation Occupational & Speech & Other Public Figures 811430 Footwear & Leather Goods
Services Therapists, & Audiologists 711510 Independent Artists, Writers, Repair
561420 Telephone Call Centers 621391 Offices of Podiatrists & Performers 811490 Other Personal & Household
561430 Business Service Centers 621399 Offices of All Other Museums, Historical Sites, and Goods Repair & Maintenance
(including private mail centers Miscellaneous Health Similar Institutions Personal and Laundry Services
& copy shops) Practitioners 812111 Barber Shops
712100 Museums, Historical Sites, &
561440 Collection Agencies Outpatient Care Centers Similar Institutions 812112 Beauty Salons
561450 Credit Bureaus 621410 Family Planning Centers Amusement, Gambling, and 812113 Nail Salons
561490 Other Business Support 621420 Outpatient Mental Health & Recreation Industries 812190 Other Personal Care Services
Services (including Substance Abuse Centers 713100 Amusement Parks & Arcades (including diet & weight
repossession services, court 621491 HMO Medical Centers 713200 Gambling Industries reducing centers)
reporting, & stenotype 621492 Kidney Dialysis Centers 713900 Other Amusement & 812210 Funeral Homes & Funeral
services) 621493 Freestanding Ambulatory Recreation Industries Services
561500 Travel Arrangement & Surgical & Emergency (including golf courses, skiing 812220 Cemeteries & Crematories
Reservation Services Centers facilities, marinas, fitness 812310 Coin-Operated Laundries &
561600 Investigation & Security 621498 All Other Outpatient Care centers, & bowling centers) Drycleaners
Services Centers 812320 Drycleaning & Laundry
561710 Exterminating & Pest Control Medical and Diagnostic Laboratories Accommodation and Food Services (except
Services 621510 Medical & Diagnostic Services Coin-Operated)
561720 Janitorial Services Laboratories 812330 Linen & Uniform Supply
Accommodation
561730 Landscaping Services Home Health Care Services 812910 Pet Care (except Veterinary)
721110 Hotels (except casino hotels)
561740 Carpet & Upholstery Cleaning 621610 Home Health Care Services & Motels Services
Services 812920 Photofinishing
721120 Casino Hotels
721191 Bed & Breakfast Inns 812930 Parking Lots & Garages
721199 All Other Traveler 812990 All Other Personal Services
Accommodation Religious, Grantmaking, Civic,
721210 RV (Recreational Vehicle) Professional, and Similar
Parks & Recreational Camps Organizations
721310 Rooming & Boarding Houses 813000 Religious, Grantmaking, Civic,
Professional, & Similiar
Organizations

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