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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 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

Fishing, hunting and trapping

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

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

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)

Fabricated metal product manufacturing

332110 - Forging and stamping

332210 - Cutlery and hand tool

332300 - Architectural and structural metals

332400 - Boiler, tank, shipping container

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