Page 180 - BusinessStructures & Forms

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Once the principal business activity is determined,
Principal Business Activity Codes largest percentage of its “total receipts.” Total receipts is enter the six-digit code from the list below on page 1,
defined as the sum of gross receipts or sales (page 1,
This list of principal business activities and their line 1a); all other income (page 1, lines 4 and 5); income item B. Also enter the business activity on page 2,
reported on Schedule K, lines 4, 5a, and 6; income or
Schedule B, line 2(a) and a brief description of the
associated codes is designed to classify an enterprise net gain reported on Schedule K, lines 7, 8a, 9, and 10; principal product or service of the business on line 2(b).
by the type of activity in which it is engaged to facilitate
the administration of the Internal Revenue Code. These and income or net gain reported on Form 8825, lines 2,
principal business activity codes are based on the North 19, and 20a. If the company purchases raw materials
and supplies them to a subcontractor to produce the
American Industry Classification System. finished product, but retains title to the product, the
Using the list of activities and codes below, company is considered a manufacturer and must use
determine from which activity the company derives the one of the manufacturing codes (311110-339900).
Agriculture, Forestry, Fishing 238290 Other Building Equipment 325900 Other Chemical Product & 336990 Other Transportation Equipment
Preparation Mfg
Mfg
Contractors
and Hunting 238300 Building Finishing Contractors Plastics and Rubber Products Furniture and Related Product
Crop Production (including drywall, insulation, Manufacturing Manufacturing
painting, wallcovering, flooring,
Plastics Product Mfg
337000
Furniture & Related Product
326100
111100 Oilseed & Grain Farming tile, & finish carpentry) 326200 Rubber Product Mfg Manufacturing
111210 Vegetable & Melon Farming 238900 Other Specialty Trade Miscellaneous Manufacturing
(including potatoes & yams) Contractors (including site Nonmetallic Mineral Product 339110 Medical Equipment & Supplies
Manufacturing
111300 Fruit & Tree Nut Farming preparation) 327100 Clay Product & Refractory Mfg Mfg
111400 Greenhouse, Nursery, & Manufacturing 339900 Other Miscellaneous
Floriculture Production 327210 Glass & Glass Product Mfg Manufacturing
111900 Other Crop Farming (including Food Manufacturing 327300 Cement & Concrete Product Mfg
tobacco, cotton, sugarcane, hay, 311110 Animal Food Mfg 327400 Lime & Gypsum Product Mfg Wholesale Trade
peanut, sugar beet & all other 311200 Grain & Oilseed Milling 327900 Other Nonmetallic Mineral
crop farming) 311300 Sugar & Confectionery Product Product Mfg Merchant Wholesalers, Durable Goods
Animal Production Mfg Primary Metal Manufacturing 423100 Motor Vehicle & Motor Vehicle
Parts & Supplies
112111 Beef Cattle Ranching & Farming 311400 Fruit & Vegetable Preserving & 331110 Iron & Steel Mills & Ferroalloy 423200 Furniture & Home Furnishings
112112 Cattle Feedlots Specialty Food Mfg Mfg 423300 Lumber & Other Construction
112120 Dairy Cattle & Milk Production 311500 Dairy Product Mfg 331200 Steel Product Mfg from Materials
112210 Hog & Pig Farming 311610 Animal Slaughtering & Purchased Steel 423400 Professional & Commercial
112300 Poultry & Egg Production Processing 331310 Alumina & Aluminum Production Equipment & Supplies
& Processing
112400 Sheep & Goat Farming 311710 Seafood Product Preparation & 331400 Nonferrous Metal (except 423500 Metal & Mineral (except
Packaging
112510 Aquaculture (including shellfish & 311800 Bakeries, Tortilla, & Dry Pasta Aluminum) Production & Petroleum)
finfish farms & hatcheries) Processing 423600 Household Appliances &
112900 Other Animal Production 311900 Mfg 331500 Foundries Electrical & Electronic Goods
Other Food Mfg (including
Forestry and Logging coffee, tea, flavorings & Fabricated Metal Product 423700 Hardware, & Plumbing & Heating
Equipment & Supplies
113110 Timber Tract Operations seasonings) Manufacturing 423800 Machinery, Equipment, &
113210 Forest Nurseries & Gathering of Beverage and Tobacco Product 332110 Forging & Stamping Supplies
Forest Products Manufacturing 332210 Cutlery & Handtool Mfg 423910 Sporting & Recreational Goods &
113310 Logging 312110 Soft Drink & Ice Mfg 332300 Architectural & Structural Metals Supplies
Fishing, Hunting and Trapping 312120 Breweries Mfg 423920 Toy & Hobby Goods & Supplies
114110 Fishing 312130 Wineries 332400 Boiler, Tank, & Shipping 423930 Recyclable Materials
114210 Hunting & Trapping 312140 Distilleries Container Mfg 423940 Jewelry, Watch, Precious Stone,
Support Activities for Agriculture and 312200 Tobacco Manufacturing 332510 Hardware Mfg & Precious Metals
Forestry Textile Mills and Textile Product Mills 332610 Spring & Wire Product Mfg 423990 Other Miscellaneous Durable
115110 Support Activities for Crop 313000 Textile Mills 332700 Machine Shops; Turned Product; Goods
Production (including cotton 314000 Textile Product Mills & Screw, Nut, & Bolt Mfg Merchant Wholesalers, Nondurable
ginning, soil preparation, 332810 Coating, Engraving, Heat Goods
planting, & cultivating) Apparel Manufacturing Treating, & Allied Activities 424100 Paper & Paper Products
115210 Support Activities for Animal 315100 Apparel Knitting Mills 332900 Other Fabricated Metal Product 424210 Drugs & Druggists' Sundries
Production (including farriers) 315210 Cut & Sew Apparel Contractors Mfg
115310 Support Activities For Forestry 315250 Cut & Sew Apparel Mfg (except Machinery Manufacturing 424300 Apparel, Piece Goods, & Notions
Mining 315990 Contractors) 333100 Agriculture, Construction, & 424400 Grocery & Related Products
Farm Product Raw Materials
424500
Apparel Accessories & Other
Mining Machinery Mfg
211120 Crude Petroleum Extraction Apparel Mfg 333200 Industrial Machinery Mfg 424600 Chemical & Allied Products
211130 Natural Gas Extraction Leather and Allied Product 333310 Commercial & Service Industry 424700 Petroleum & Petroleum Products
212110 Coal Mining Manufacturing Machinery Mfg 424800 Beer, Wine, & Distilled Alcoholic
212200 Metal Ore Mining 316110 Leather & Hide Tanning & 333410 Ventilation, Heating, Beverages
212310 Stone Mining & Quarrying 316210 Finishing Air-Conditioning, & Commercial 424910 Farm Supplies
Footwear Mfg (including rubber
Refrigeration Equipment Mfg
212320 Sand, Gravel, Clay, & Ceramic & & plastics) 424920 Book, Periodical, & Newspapers
Refractory Minerals Mining & 333510 Metalworking Machinery Mfg 424930 Flower, Nursery Stock, & Florists'
Quarrying 316990 Other Leather & Allied Product 333610 Engine, Turbine & Power Supplies
212390 Other Nonmetallic Mineral Mfg Transmission Equipment Mfg 424940 Tobacco Products & Electronic
Mining & Quarrying Wood Product Manufacturing 333900 Other General Purpose Cigarettes
213110 Support Activities for Mining 321110 Sawmills & Wood Preservation Machinery Mfg 424950 Paint, Varnish, & Supplies
Utilities 321210 Veneer, Plywood, & Engineered Computer and Electronic Product 424990 Other Miscellaneous Nondurable
Wood Product Mfg
Manufacturing
Goods
221100 Electric Power Generation, 321900 Other Wood Product Mfg 334110 Computer & Peripheral Wholesale Trade Agents & Brokers
Transmission & Distribution Paper Manufacturing Equipment Mfg 425120 Wholesale Trade Agents &
221210 Natural Gas Distribution 322100 Pulp, Paper, & Paperboard Mills 334200 Communications Equipment Mfg Brokers
221300 Water, Sewage & Other Systems 322200 Converted Paper Product Mfg 334310 Audio & Video Equipment Mfg Retail Trade
221500 Combination Gas & Electric Printing and Related Support Activities 334410 Semiconductor & Other
Electronic Component Mfg
Construction 323100 Printing & Related Support 334500 Navigational, Measuring, Motor Vehicle and Parts Dealers
441110
New Car Dealers
Activities
Construction of Buildings Petroleum and Coal Products Electromedical, & Control 441120 Used Car Dealers
Instruments Mfg
236110 Residential Building Construction Manufacturing 334610 Manufacturing & Reproducing 441210 Recreational Vehicle Dealers
236200 Nonresidential Building 324110 Petroleum Refineries (including Magnetic & Optical Media 441222 Boat Dealers
Construction integrated) 441227 Motorcycle, ATV, & All Other
Heavy and Civil Engineering 324120 Asphalt Paving, Roofing, & Electrical Equipment, Appliance, and Motor Vehicle Dealers
Component Manufacturing
Construction Saturated Materials Mfg 335100 Electric Lighting Equipment Mfg 441300 Automotive Parts, Accessories,
237100 Utility System Construction 324190 Other Petroleum & Coal 335200 Household Appliance Mfg & Tire Retailers
237210 Land Subdivision Products Mfg 335310 Electrical Equipment Mfg Building Material and Garden
237310 Highway, Street, & Bridge Chemical Manufacturing Equipment and Supplies Dealers
Construction 325100 Basic Chemical Mfg 335900 Other Electrical Equipment & 444110 Home Centers
237990 Other Heavy & Civil Engineering 325200 Resin, Synthetic Rubber, & Component Mfg 444120 Paint & Wallpaper Retailers
Construction Artificial & Synthetic Fibers & Transportation Equipment 444140 Hardware Retailers
Manufacturing
Specialty Trade Contractors Filaments Mfg 336100 Motor Vehicle Mfg 444180 Other Building Material Dealers
238100 Foundation, Structure, & Building 325300 Pesticide, Fertilizer, & Other 444200 Lawn & Garden Equipment &
Agricultural Chemical Mfg
Exterior Contractors (including 336210 Motor Vehicle Body & Trailer Mfg Supplies Retailers
framing carpentry, masonry, 325410 Pharmaceutical & Medicine Mfg 336300 Motor Vehicle Parts Mfg
glass, roofing, & siding) 325500 Paint, Coating, & Adhesive Mfg 336410 Aerospace Product & Parts Mfg Food and Beverage Retailers
238210 Electrical Contractors 325600 Soap, Cleaning Compound, & 336510 Railroad Rolling Stock Mfg 445110 Supermarkets & Other Grocery
Retailers (except Convenience)
238220 Plumbing, Heating, & Toilet Preparation Mfg 336610 Ship & Boat Building
Air-Conditioning Contractors 445131 Convenience Retailers
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