Principal Business Activity Codes
From TaxAlmanac, A Free Online Resource for Tax Professionals
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From TaxAlmanac
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 - Natual 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 - Electical 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 mfg
- 311200 - Grain & oilseed milling
- 311300 - Sugar & confectionery product mfg
- 311400 - Fruit & veg. preserving & specialty mfg
- 311500 - Dairy product mfg
- 311610 - Animal slaughtering & processing
- 311710 - Seafood product prep. & packaging
- 311800 - Bakeries & tortilla mfg
- 311900 - Other food mfg (coffee, tea, etc.)
Beverage and tobacco product manufacturing
- 312110 - Soft drink & ice mfg
- 312120 - Breweries
- 312130 - Wineries
- 312140 - Distilleries
- 312200 - Tobacco mfg
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 mfg
- 315230 - Women's & girl's cut & sew apparel mfg
- 315290 - Other cut & sew apparel mfg
- 315990 - Apparel accessories & other apparel mfg
Leather & allied product manufacturing
- 316110 - Leather & hide tanning & finishing
- 316210 - Footwear mfg
- 316990 - Other leather & allied product mfg
Wood product manufacturing
- 321110 - Sawmills & wood preservation
- 321210 - Veneer, plywood, & eng. wood products
- 321900 - Other wood product mfg
Paper manufacturing
- 322100 - Pulp, paper, paperboard mills
- 322200 - Converted paper product mfg
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 mfg
Chemical manufacturing
- 325100 - Basic chemical mfg
- 325200 - Resin, synthetic rubber, etc., mfg
- 325300 - Pesticide, fertilizer, other agric. chemicals mfg
- 325410 - Pharmaceuticals & medicine mfg
- 325500 - Paint, coating, adhesive mfg
- 325600 - Soap, cleaning compound, toilet prep. mfg
- 325900 - Other chemical product & prep. mfg
Plastics & 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 & concreate 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 metals (exept aluminum)
- 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 prod, screws, nuts, etc.
- 332810 - Coating, engraving, heat treating, etc.
- 332900 - Other fabricated metal product mfg
Machinery manufacturing
- 333100 - Agricult., constr, & 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 - Naviagational, measuing, etc. instruments
- 334610 - Manufact. & reproducing magnetic & optical media
Electical equipment, appliance, component manufacturing
- 335100 - Electric lighting equipment mfg
- 335200 - Household appliance mfg
- 335310 - Electical equipment mfg
- 335900 - Other electical equip. & 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 transporation equimpment mfg
Furniture and related product manufacturing
- 337000 - Furniture and related product mfg
Miscellaneous manufacturing
- 339110 - Medical equipment & supplies mfg
- 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 speciality 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 (incl 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, & univ.)
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.)
Accomodation & food services
Accomodations
- 721110 - Hotels (except casino hotels) & motels
- 721120 - Casino hotels
- 721191 - Bed & breakfast inns
- 721199 - All other travel accomodation
- 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 & applicance
- 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 - Cemetaries & crematories
- 812310 - Coin-operated laundries & drycleaners
- 812320 - Drycleaning & 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.