Page 340 - BusinessStructures & Forms

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Codes for Principal Business Activity Codes are based on the North American Industry them to a subcontractor to produce the finished product,
Classification System.
but retains title to the product, the business is considered a
Activity and Principal Product or Using the list of activities and codes below, determine manufacturer and must use one of the manufacturing codes
(311110–339900).
Service from which activity the business derives the largest Once the Principal Business Activity is determined,
percentage of its “total receipts.” Total receipts is defined
This list of Principal Business Activities and their associated as the sum of gross receipts or sales (page 1, line 1a); all enter the six-digit code from the list below on page 1, item
C. Also enter the business activity in item A and a brief
other income (page 1, lines 4 through 7); income reported
codes is designed to classify an enterprise by the type of on Schedule K, lines 3a, 5, 6a, and 7; income or net gain description of the principal product or service of the
activity in which it is engaged to facilitate the administration reported on Schedule K, lines 8, 9a, 10, and 11; and business in item B.
of the Internal Revenue Code. These Principal Business income or net gain reported on Form 8825, lines 2, 19, and
20a. If the business purchases raw materials and supplies
Agriculture, Forestry, Fishing painting, wallcovering, flooring, tile, 327900 Other Nonmetallic Mineral Product 423500 Metal & Mineral (except
& finish carpentry)
Mfg
Petroleum)
and Hunting 238900 Other Specialty Trade Contractors Primary Metal Manufacturing 423600 Household Appliances & Electrical
(including site preparation)
Crop Production Manufacturing 331110 Iron & Steel Mills & Ferroalloy Mfg 423700 & Electronic Goods
Hardware, & Plumbing & Heating
111100 Oilseed & Grain Farming 331200 Steel Product Mfg from Purchased Equipment & Supplies
Steel
111210 Vegetable & Melon Farming Food Manufacturing 331310 Alumina & Aluminum Production & 423800 Machinery, Equipment, & Supplies
(including potatoes & yams) 311110 Animal Food Mfg Processing 423910 Sporting & Recreational Goods &
111300 Fruit & Tree Nut Farming 311200 Grain & Oilseed Milling 331400 Nonferrous Metal (except Supplies
111400 Greenhouse, Nursery, & 311300 Sugar & Confectionery Product Aluminum) Production & 423920 Toy & Hobby Goods & Supplies
Floriculture Production Mfg Processing 423930 Recyclable Materials
111900 Other Crop Farming (including 311400 Fruit & Vegetable Preserving & 331500 Foundries 423940 Jewelry, Watch, Precious Stone, &
tobacco, cotton, sugarcane, hay, Specialty Food Mfg Fabricated Metal Product Manufacturing Precious Metals
peanut, sugar beet & all other crop 311500 Dairy Product Mfg
farming) 332110 Forging & Stamping 423990 Other Miscellaneous Durable
Goods
Animal Production 311610 Animal Slaughtering & Processing 332210 Cutlery & Handtool Mfg Merchant Wholesalers, Nondurable
311710
Seafood Product Preparation &
112111 Beef Cattle Ranching & Farming Packaging 332300 Architectural & Structural Metals Goods
Mfg
112112 Cattle Feedlots 311800 Bakeries, Tortilla & Dry Pasta Mfg 424100 Paper & Paper Products
112120 Dairy Cattle & Milk Production 311900 Other Food Mfg (including coffee, 332400 Boiler, Tank, & Shipping Container 424210 Drugs & Druggists' Sundries
Mfg
112210 Hog & Pig Farming tea, flavorings & seasonings) 332510 Hardware Mfg 424300 Apparel, Piece Goods, & Notions
112300 Poultry & Egg Production Beverage and Tobacco Product 332610 Spring & Wire Product Mfg 424400 Grocery & Related Products
112400 Sheep & Goat Farming Manufacturing 332700 Machine Shops; Turned Product; & 424500 Farm Product Raw Materials
112510 Aquaculture (including shellfish & 312110 Soft Drink & Ice Mfg Screw, Nut, & Bolt Mfg 424600 Chemical & Allied Products
finfish farms & hatcheries) 312120 Breweries 332810 Coating, Engraving, Heat Treating,
112900 Other Animal Production 312130 Wineries & Allied Activities 424700 Petroleum & Petroleum Products
Forestry and Logging 312140 Distilleries 332900 Other Fabricated Metal Product 424800 Beer, Wine, & Distilled Alcoholic
Beverages
113110 Timber Tract Operations 312200 Tobacco Manufacturing Mfg 424910 Farm Supplies
113210 Forest Nurseries & Gathering of Textile Mills and Textile Product Mills Machinery Manufacturing 424920 Book, Periodical, & Newspapers
Forest Products 313000 Textile Mills 333100 Agriculture, Construction, & Mining
113310 Logging 314000 Textile Product Mills Machinery Mfg 424930 Flower, Nursery Stock, & Florists'
Supplies
Fishing, Hunting and Trapping Apparel Manufacturing 333200 Industrial Machinery Mfg 424940 Tobacco Products & Electronic
114110 Fishing 315100 Apparel Knitting Mills 333310 Commercial & Service Industry Cigarettes
Machinery Mfg
114210 Hunting & Trapping 315210 Cut & Sew Apparel Contractors 424950 Paint, Varnish, & Supplies
Support Activities for Agriculture and 315250 Cut & Sew Apparel Mfg (except 333410 Ventilation, Heating, 424990 Other Miscellaneous Nondurable
Air-Conditioning, & Commercial
Forestry Contractors) Refrigeration Equipment Mfg Goods
115110 Support Activities for Crop 315990 Apparel Accessories & Other 333510 Metalworking Machinery Mfg Wholesale Trade Agents & Brokers
Production (including cotton Apparel Mfg 425120 Wholesale Trade Agents & Brokers
ginning, soil preparation, planting, 333610 Engine, Turbine & Power
& cultivating) Leather and Allied Product Manufacturing Transmission Equipment Mfg Retail Trade
115210 Support Activities for Animal 316110 Leather & Hide Tanning & 333900 Other General Purpose Machinery
Production (including farriers) Finishing Mfg Motor Vehicle and Parts Dealers
115310 Support Activities For Forestry 316210 Footwear Mfg (including rubber & Computer and Electronic Product 441110 New Car Dealers
Manufacturing
plastics)
Mining 316990 Other Leather & Allied Product Mfg 334110 Computer & Peripheral Equipment 441120 Used Car Dealers
Recreational Vehicle Dealers
441210
211120 Crude Petroleum Extraction Wood Product Manufacturing 334200 Mfg 441222 Boat Dealers
Communications Equipment Mfg
211130 Natural Gas Extraction 321110 Sawmills & Wood Preservation 334310 Audio & Video Equipment Mfg 441227 Motorcycle, ATV, & All Other Motor
212110 Coal Mining 321210 Veneer, Plywood, & Engineered 334410 Semiconductor & Other Electronic Vehicle Dealers
Wood Product Mfg
212200 Metal Ore Mining 321900 Other Wood Product Mfg Component Mfg 441300 Automotive Parts, Accessories, &
Tire Retailers
212310 Stone Mining & Quarrying Paper Manufacturing 334500 Navigational, Measuring, Building Material and Garden Equipment
212320 Sand, Gravel, Clay, & Ceramic & Electromedical, & Control and Supplies Dealers
Refractory Minerals Mining & 322100 Pulp, Paper, & Paperboard Mills Instruments Mfg
Quarrying 322200 Converted Paper Product Mfg 334610 Manufacturing & Reproducing 444110 Home Centers
212390 Other Nonmetallic Mineral Mining Printing and Related Support Activities Magnetic & Optical Media 444120 Paint & Wallpaper Retailers
& Quarrying 323100 Printing & Related Support Electrical Equipment, Appliance, and 444140 Hardware Retailers
213110 Support Activities for Mining Activities Component Manufacturing 444180 Other Building Material Dealers
Utilities Petroleum and Coal Products 335100 Electric Lighting Equipment Mfg 444200 Lawn & Garden Equipment &
Supplies Retailers
Manufacturing
Household Appliance Mfg
335200
221100 Electric Power Generation, 324110 Petroleum Refineries (including 335310 Electrical Equipment Mfg Food and Beverage Retailers
Transmission, & Distribution integrated) 445110 Supermarkets & Other Grocery
221210 Natural Gas Distribution 324120 Asphalt Paving, Roofing, & 335900 Other Electrical Equipment & Retailers (except Convenience)
Component Mfg
221300 Water, Sewage & Other Systems Saturated Materials Mfg Transportation Equipment Manufacturing 445131 Convenience Retailers
221500 Combination Gas & Electric 324190 Other Petroleum & Coal Products 336100 Motor Vehicle Mfg 445132 Vending Machine Operators
Mfg
Construction Chemical Manufacturing 336210 Motor Vehicle Body & Trailer Mfg 445230 Fruit & Vegetable Retailers
Meat Retailers
445240
Construction of Buildings 325100 Basic Chemical Mfg 336300 Motor Vehicle Parts Mfg 445250 Fish & Seafood Retailers
336410
Aerospace Product & Parts Mfg
236110 Residential Building Construction 325200 Resin, Synthetic Rubber, & 336510 Railroad Rolling Stock Mfg 445291 Baked Goods Retailers
Artificial & Synthetic Fibers &
236200 Nonresidential Building Filaments Mfg 445292 Confectionery & Nut Retailers
Construction 336610 Ship & Boat Building
Heavy and Civil Engineering Construction 325300 Pesticide, Fertilizer, & Other 336990 Other Transportation Equipment 445298 All Other Specialty Food Retailers
Agricultural Chemical Mfg
Beer, Wine, & Liquor Retailers
Mfg
445320
237100 Utility System Construction 325410 Pharmaceutical & Medicine Mfg Furniture and Related Product Furniture and Home Furnishings Retailers
237210 Land Subdivision 325500 Paint, Coating, & Adhesive Mfg Manufacturing
237310 Highway, Street, & Bridge 325600 Soap, Cleaning Compound, & 337000 Furniture & Related Product 449110 Furniture Retailers
Construction Toilet Preparation Mfg Manufacturing 449121 Floor Covering Retailers
237990 Other Heavy & Civil Engineering 325900 Other Chemical Product & Miscellaneous Manufacturing 449122 Window Treatment Retailers
Construction Preparation Mfg 449129 All Other Home Furnishings
Specialty Trade Contractors Plastics and Rubber Products 339110 Medical Equipment & Supplies Mfg Retailers
339900
Other Miscellaneous
238100 Foundation, Structure, & Building Manufacturing Manufacturing Electronics and Appliance Retailers
Exterior Contractors (including 326100 Plastics Product Mfg 449210 Electronics & Appliance Retailers
framing carpentry, masonry, glass, Wholesale Trade (including computers)
roofing, & siding) 326200 Rubber Product Mfg General Merchandise Retailers
238210 Electrical Contractors Nonmetallic Mineral Product Merchant Wholesalers, Durable Goods 455110 Department Stores
Manufacturing
238220 Plumbing, Heating, & 423100 Motor Vehicle & Motor Vehicle 455210 Warehouse Clubs, Supercenters,
Air-Conditioning Contractors 327100 Clay Product & Refractory Mfg Parts & Supplies & Other General Merch. Retailers
238290 Other Building Equipment 327210 Glass & Glass Product Mfg 423200 Furniture & Home Furnishings Health and Personal Care Retailers
Contractors 327300 Cement & Concrete Product Mfg 423300 Lumber & Other Construction
238300 Building Finishing Contractors 327400 Lime & Gypsum Product Mfg Materials 456110 Pharmacies & Drug Retailers
(including drywall, insulation, 423400 Professional & Commercial 456120 Cosmetics, Beauty Supplies, &
Equipment & Supplies Perfume Retailers
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