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.
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Principal Business Activity Codes
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 distribution
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 vegetable 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 engineered 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 agricultural 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 production, 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 equipment 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
