IRS Principal Business Activity Code

Agriculture, Forestry, Fishing and Hunting

Crop Production

111100 – Oilseed & Grain Farming
111210 – Vegetable & Melon Farming (including potatoes & yams)
111300 – Fruit & Tree Nut Farming
111400 – Greenhouse, Nursery, & Floriculture Production
111900 – Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet & all other crop farming)

Animal Production

112111 – Beef Cattle Ranching & Farming
112112 – Cattle Feedlots
112120 – Dairy Cattle & Milk Production
112210 – Hog & Pig Farming
112300 – Poultry & Egg Production
112400 – Sheep & Goat Farming
112510 – Aquaculture (including shellfish & finfish farms & hatcheries)
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 (including cotton ginning, soil preparation, planting, & cultivating)
115210 – Support Activities for Animal Production
115310 – Support Activities For Forestry

Mining

211110 – Oil & Gas Extraction
212110 – Coal Mining
212200 – Metal Ore Mining
212310 – Stone Mining & Quarrying
212320 – Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying
212390 – Other Nonmetallic Mineral Mining & Quarrying
213110 – Support Activities for Mining

Utilities

221100 – Electric Power Generation, Transmission & Distribution
221210 – Natural Gas Distribution
221300 – Water, Sewage & Other Systems
221500 – Combination Gas & Electric

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 (including framing carpentry, masonry, glass, roofing, & siding)
238210 – Electrical Contractors
238220 – Plumbing, Heating, & Air-Conditioning Contractors
238290 – Other Building Equipment Contractors
238300 – Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry)
238900 – Other Specialty Trade Contractors (including site preparation)

Manufacturing

Food Manufacturing

311110 – Animal Food Mfg
311200 – Grain & Oilseed Milling
311300 – Sugar & Confectionery Product Mfg
311400 – Fruit & Vegetable Preserving & Specialty Food Mfg
311500 – Dairy Product Mfg
311610 – Animal Slaughtering and Processing
311710 – Seafood Product Preparation & Packaging
311800 – Bakeries & Tortilla Mfg
311900 – Other Food Mfg (including coffee, tea, flavorings & seasonings)

Beverage and Tobacco Product Manufacturing

312110 – Soft Drink & Ice Mfg
312120 – Breweries
312130 – Wineries
312140 – Distilleries
312200 – Tobacco Manufacturing

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 & Boys’ Cut & Sew Apparel Mfg
315230 – Women’s & Girls’ Cut & Sew Apparel Mfg
315290 – Other Cut & Sew Apparel Mfg
315990 – Apparel Accessories & Other Apparel Mfg

Leather and Allied Product Manufacturing

316110 – Leather & Hide Tanning & Finishing
316210 – Footwear Mfg (including rubber & plastics)
316990 – Other Leather & Allied Product Mfg

Wood Product Manufacturing

321110 – Sawmills & Wood Preservation
321210 – Veneer, Plywood, & Engineered Wood Product Mfg
321900 – Other Wood Product Mfg

Paper Manufacturing

322100 – Pulp, Paper, & Paperboard Mills
322200 – Converted Paper Product Mfg

Printing and Related Support Activities

323100 – Printing & Related Support Activities

Petroleum and Coal Products Manufacturing

324110 – Petroleum Refineries (including integrated)
324120 – Asphalt Paving, Roofing, & Saturated Materials Mfg
324190 – Other Petroleum & Coal Products Mfg

Chemical Manufacturing

325100 – Basic Chemical Mfg
325200 – Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg
325300 – Pesticide, Fertilizer, & Other Agricultural Chemical Mfg
325410 – Pharmaceutical & Medicine Mfg
325500 – Paint, Coating, & Adhesive Mfg
325600 – Soap, Cleaning Compound, & Toilet Preparation Mfg
325900 – Other Chemical Product & Preparation Mfg

Plastics and Rubber Products Manufacturing

326100 – Plastics Product Mfg
326200 – Rubber Product Mfg

Nonmetallic Mineral Product Manufacturing

327100 – Clay Product & Refractory Mfg
327210 – Glass & Glass Product Mfg
327300 – Cement & Concrete Product Mfg
327400 – Lime & Gypsum Product Mfg
327900 – Other Nonmetallic Mineral Product Mfg

Primary Metal Manufacturing

331110 – Iron & Steel Mills & Ferroalloy Mfg
331200 – Steel Product Mfg from Purchased Steel
331310 – Alumina & Aluminum Production & Processing
331400 – Nonferrous Metal (except Aluminum) Production & Processing
331500 – Foundries

Fabricated Metal Product Manufacturing

332110 – Forging & Stamping
332210 – Cutlery & Handtool Mfg
332300 – Architectural & Structural Metals Mfg
332400 – Boiler, Tank, & Shipping Container Mfg
332510 – Hardware Mfg
332610 – Spring & Wire Product Mfg
332700 – Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg
332810 – Coating, Engraving, Heat Treating, & Allied Activities
332900 – Other Fabricated Metal Product Mfg

Machinery Manufacturing

333100 – Agriculture, Construction, & Mining Machinery Mfg
333200 – Industrial Machinery Mfg
333310 – Commercial & Service Industry Machinery Mfg
333410 – Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg
333510 – Metalworking Machinery Mfg
333610 – Engine, Turbine & Power Transmission Equipment Mfg
333900 – Other General Purpose Machinery Mfg

Computer and Electronic Product Manufacturing

334110 – Computer & Peripheral Equipment Mfg
334200 – Communications Equipment Mfg
334310 – Audio & Video Equipment Mfg
334410 – Semiconductor & Other Electronic Component Mfg
334500 – Navigational, Measuring, Electromedical, & Control Instruments Mfg
334610 – Manufacturing & Reproducing Magnetic & Optical Media

Electrical Equipment, Appliance, and Component Manufacturing

335100 – Electric Lighting Equipment Mfg
335200 – Household Appliance Mfg
335310 – Electrical Equipment Mfg
335900 – Other Electrical Equipment & Component Mfg

Transportation Equipment Manufacturing

336100 – Motor Vehicle Mfg
336210 – Motor Vehicle Body & Trailer Mfg
336300 – Motor Vehicle Parts Mfg
336410 – Aerospace Product & Parts Mfg
336510 – Railroad Rolling Stock Mfg
336610 – Ship & Boat Building
336990 – Other Transportation Equipment Mfg

Furniture and Related Product Manufacturing

337000 – Furniture & Related Product Manufacturing

Miscellaneous Manufacturing

339110 – Medical Equipment & Supplies Mfg
339900 – Other Miscellaneous Manufacturing

Wholesale Trade

Merchant Wholesalers, Durable Goods

423100 – Motor Vehicle & Motor Vehicle Parts & Supplies
423200 – Furniture & Home Furnishings
423300 – Lumber & Other Construction Materials
423400 – Professional & Commercial Equipment & Supplies
423500 – Metal & Mineral (except Petroleum)
423600 – Electrical & Electronic Goods
423700 – Hardware, & Plumbing & Heating Equipment & Supplies
423800 – Machinery, Equipment, & Supplies
423910 – Sporting & Recreational Goods & Supplies
423920 – Toy & Hobby Goods & Supplies
423930 – Recyclable Materials
423940 – Jewelry, Watch, Precious Stone, & Precious Metals
423990 – Other Miscellaneous Durable Goods

Merchant Wholesalers, Nondurable Goods

424100 – Paper & Paper Products
424210 – Drugs & Druggists’ Sundries
424300 – Apparel, Piece Goods, & Notions
424400 – Grocery & Related Products
424500 – Farm Product Raw Materials
424600 – Chemical & Allied Products
424700 – Petroleum & Petroleum Products
424800 – Beer, Wine, & Distilled Alcoholic Beverages
424910 – Farm Supplies
424920 – Book, Periodical, & Newspapers
424930 – Flower, Nursery Stock, & Florists’ Supplies
424940 – Tobacco & Tobacco Products
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 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, & 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, & Other Electronics Stores
443120 – Computer & Software Stores
443130 – Camera & Photographic Supplies Stores

Building Material and Garden Equipment and Supplies Dealers

444110 – Home Centers
444120 – Paint & Wallpaper Stores
444130 – Hardware Stores
444190 – Other Building Material Dealers
444200 – Lawn & Garden Equipment & Supplies Stores

Food and Beverage Stores

445110 – Supermarkets and Other Grocery (except Convenience) Stores
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 and 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 with gas)

Clothing and Clothing Accessories Stores

448110 – Men’s Clothing Stores
448120 – Women’s Clothing Stores
448130 – Children’s & Infants’ 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, and 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 (including tobacco, candle, & trophy shops)

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 (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)

Transportation and Warehousing

Air, Rail, and 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 and 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 and Messengers

492110 – Couriers
492210 – Local Messengers & Local Delivery

Warehousing and Storage

493100 – Warehousing & Storage (except lessors of miniwarehouses & self-storage units)

Information

Publishing Industries (except Internet)

511110 – Newspaper Publishers
511120 – Periodical Publishers
511130 – Book Publishers
511140 – Directory & Mailing List Publishers
511190 – Other Publishers
511210 – Software Publishers

Motion Picture and Sound Recording Industries

512100 – Motion Picture & Video Industries (except video rental)
512200 – Sound Recording Industries

Broadcasting (except Internet)

515100 – Radio & Television Broadcasting
515210 – Cable & Other Subscription Programming

Telecommunications

517000 – Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, other telecommunications, & Internet service providers)

Data Processing Services

518210 – Data Processing, Hosting, & Related Services

Other Information Services

519100 – Other Information Services (including news syndicates, libraries, Internet publishing, & broadcasting)

Finance and 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 & originators)
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 (including loan brokers, check clearing, & money transmitting)

Securities, Commodity Contracts, and Other Financial Investments and 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 (including portfolio management & investment advice)

Insurance Carriers and Related Activities

524140 – Direct Life, Health, & Medical Insurance & Reinsurance Carriers
524150 – Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers
524210 – Insurance Agencies & Brokerages
524290 – Other Insurance Related Activities (including third-party administration of insurance and pension funds)

Funds, Trusts, and Other Financial Vehicles

525100 – Insurance & Employee Benefit Funds
525910 – Open-End Investment Funds (Form 1120-RIC)
525920 – Trusts, Estates, & Agency Accounts
525990 – Other Financial Vehicles (including mortgage REITs & closed-end investment funds)

“Offices of Bank Holding Companies” and “Offices of Other Holding Companies” are located under Management of Companies (Holding Companies) below.

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Real Estate and Rental and Leasing

Real Estate

531110 – Lessors of Residential Buildings & Dwellings (including equity REITs)
531114 – Cooperative Housing (including equity REITs)
531120 – Lessors of Nonresidential Buildings (except Miniwarehouses) (including equity REITs)
531130 – Lessors of Miniwarehouses & Self-Storage Units (including equity REITs)
531190 – Lessors of Other Real Estate Property (including equity REITs)
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 and 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 & Equipment Rental & Leasing

Lessors of Nonfinancial Intangible Assets (except copyrighted works)

533110 – Lessors of Nonfinancial Intangible Assets (except copyrighted works)

Professional, Scientific, and Technical Services

Legal Services

541110 – Offices of Lawyers
541190 – Other Legal Services

Accounting, Tax Preparation, Bookkeeping, and Payroll Services

541211 – Offices of Certified Public Accountants
541213 – Tax Preparation Services
541214 – Payroll Services
541219 – Other Accounting Services

Architectural, Engineering, and 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 (including interior, industrial, graphic, & fashion design)

Computer Systems Design and 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, and Technical Services

541600 – Management, Scientific, & Technical Consulting Services
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 Services

Management of Companies (Holding Companies)

551111 – Offices of Bank Holding Companies
551112 – Offices of Other Holding Companies

Administrative and Support and Waste Management and Remediation Services

Administrative and 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 (including private mail centers & copy shops)
561440 – Collection Agencies
561450 – Credit Bureaus
561490 – Other Business Support Services (including repossession services, court reporting, & stenotype 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 Services
561790 – Other Services to Buildings & Dwellings
561900 – Other Support Services (including packaging & labeling services, & convention & trade show organizers)

Waste Management and Remediation Services

562000 – Waste Management & Remediation Services

Educational Services

611000 – Educational Services (including schools, colleges, & universities)

Health Care and Social Assistance

Offices of Physicians and Dentists

621111 – Offices of Physicians (except mental health specialists)
621112 – Offices of Physicians, Mental Health Specialists
621210 – Offices of Dentists

Offices of Other Health Practitioners

621310 – Offices of Chiropractors
621320 – Offices of Optometrists
621330 – Offices of Mental Health Practitioners (except Physicians)
621340 – Offices of Physical, Occupational & Speech Therapists, & Audiologists
621391 – Offices of Podiatrists
621399 – Offices of All Other Miscellaneous Health Practitioners

Outpatient Care Centers

621410 – Family Planning Centers
621420 – Outpatient Mental Health & Substance Abuse Centers
621491 – HMO Medical Centers
621492 – Kidney Dialysis Centers
621493 – Freestanding Ambulatory Surgical & Emergency Centers
621498 – All Other Outpatient Care Centers

Medical and 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 (including ambulance services & blood & organ banks)

Hospitals

622000 – Hospitals

Nursing and Residential Care Facilities

623000 – Nursing & Residential Care Facilities

Social Assistance

624100 – Individual & Family Services
624200 – Community Food & Housing, & Emergency & Other Relief Services
624310 – Vocational Rehabilitation Services
624410 – Child Day Care Services

Arts, Entertainment, and Recreation

Performing Arts, Spectator Sports, and Related Industries

711100 – Performing Arts Companies
711210 – Spectator Sports (including sports clubs & racetracks)
711300 – Promoters of Performing Arts, Sports, & Similar Events
711410 – Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures
711510 – Independent Artists, Writers, & Performers

Museums, Historical Sites, and Similar Institutions

712100 – Museums, Historical Sites, & Similar Institutions

Amusement, Gambling, and Recreation Industries

713100 – Amusement Parks & Arcades
713200 – Gambling Industries
713900 – Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)

Accommodation and Food Services

Accommodation

721110 – Hotels (except Casino Hotels) & Motels
721120 – Casino Hotels
721191 – Bed & Breakfast Inns
721199 – All Other Traveler Accommodation
721210 – RV (Recreational Vehicle) Parks & Recreational Camps
721310 – Rooming & Boarding Houses

Food Services and Drinking Places

722110 – Full-Service Restaurants
722210 – Limited-Service Eating Places
722300 – Special Food Services (including food service contractors & caterers)
722410 – Drinking Places (Alcoholic Beverages)

Other Services

Repair and Maintenance

811110 – Automotive Mechanical & Electrical Repair & Maintenance
811120 – Automotive Body, Paint, Interior, & Glass Repair
811190 – Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes)
811210 – Electronic & Precision Equipment Repair & Maintenance
811310 – Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance
811410 – Home & Garden Equipment & Appliance Repair & Maintenance
811420 – Reupholstery & Furniture Repair
811430 – Footwear & Leather Goods Repair
811490 – Other Personal & Household Goods Repair & Maintenance

Personal and Laundry Services

812111 – Barber Shops
812112 – Beauty Salons
812113 – Nail Salons
812190 – Other Personal Care Services (including diet & weight reducing centers)
812210 – Funeral Homes & Funeral Services
812220 – Cemeteries & Crematories
812310 – Coin-Operated Laundries & Drycleaners
812320 – Drycleaning & Laundry Services (except Coin-Operated)
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, and Similar Organizations

813000 – Religious, Grantmaking, Civic, Professional, & Similar Organizations (including condominium and homeowners associations)