Publication 910:(6/18):NAICS Codes for Principal Business ...

1 Publication 910 (6/18). NAICS Codes for Principal Business Activity for New York State Tax Purposes The following list includes North American Industry Classification System (NAICS) Codes for New York State tax purposes. Select the code that best matches your primary Business activity. The list is arranged by type of industry. Agriculture, Forestry, Fishing and Construction Apparel Manufacturing Hunting 315100 Apparel Knitting Mills Construction of Buildings and Heavy and Civil 315200 Cut & Sew Apparel Mfg Crop Production Engineering Construction 315900 Apparel Accessories & Other Apparel Mfg 111100 Oilseed & Grain Farming 236100 Residential Building Construction 111200 Vegetable & Melon Farming 236200 Nonresidential Building Construction Leather and Allied Product Manufacturing 111300 Fruit & Tree Nut Farming 237100 Utility System Construction 316100 Leather & Hide Tanning & Finishing 111400 Greenhouse, Nursery.

2 & Floriculture 237200 Land Subdivision 316200 Footwear Mfg Production 237300 Highway, Street, & Bridge Construction 316900 Other Leather & Allied Product Mfg 111900 Other Crop Farming 237900 Other Heavy & Civil Engineering Construction Wood Product Manufacturing Animal Production 321100 Sawmills & Wood Preservation 112100 Cattle Ranching & Farming Specialty Trade Contractors 321200 Veneer, Plywood, & Engineered Wood 112200 Hog & Pig Farming 238110 Poured Concrete Foundation & Product Mfg 112300 Poultry & Egg Production Structure Contractors 321900 Other Wood Product Mfg 112400 Sheep & Goat Farming 238120 Structural Steel & Precast Concrete Contractors Paper Manufacturing 112500 Aquaculture 238130 Framing Contractors 322100 Pulp, Paper.

3 & Paperboard Mills 112900 Other Animal Production 238140 Masonry Contractors 322200 Converted Paper Product Mfg Forestry and Logging 238150 Glass & Glazing Contractors Printing and Related Support Activities 113100 Timber Tract Operations 238160 Roofing Contractors 323100 Printing & Related Support Activities 113200 Forest Nurseries & Gathering of Forest 238170 Siding Contractors Products 238190 Other Foundation, Structure, & Petroleum and Coal Products Manufacturing 113300 Logging Building Exterior Contractors 324110 Petroleum Refineries 238210 Electrical Contractors & Other Wiring 324120 Asphalt Paving, Roofing, & Saturated Fishing, Hunting and Trapping installation Contractors Materials Mfg 114100 Fishing 238220 Plumbing, Heating, & Air-Conditioning 324190 Other Petroleum & Coal Products Mfg 114200 Hunting & Trapping Contractors Chemical Manufacturing Support Activities for Agriculture and Forestry 238290 Other Building Equipment Contractors 238310 Drywall & Insulation Contractors 325100 Basic Chemical Mfg 115100 Support Activities for Crop Production 238320 Painting & Wall Covering Contractors 325200 Resin, Synthetic Rubber, & Artificial &.

4 115200 Support Activities for Animal Production 238330 Flooring Contractors Synthetic Fibers & Filaments Mfg 115300 Support Activities for Forestry 238340 Tile & Terrazzo Contractors 325300 Pesticide, Fertilizer, & Other Agricultural 238350 Finish Carpentry Contractors Chemical Mfg Mining, Quarrying, and Oil and Gas 238390 Other Building Finishing Contractors 325400 Pharmaceutical & medicine Mfg 325500 Paint, Coating, & Adhesive Mfg Extraction 238900 Other Specialty Trade Contractors 325600 Soap, Cleaning Compound, & Toilet 211100 Oil & Gas Extraction Preparation Mfg 212100 Coal Mining Manufacturing 325900 Other Chemical Product & Preparation Mfg 212200 Metal Ore Mining Food Manufacturing (Mfg) Plastics and Rubber Products Manufacturing 212310 Stone Mining & Quarrying 311100 Animal Food Mfg 326100 Plastics Product Mfg 212320 Sand, Gravel, Clay, & Ceramic &.

5 311200 Grain & Oilseed Milling 326200 Rubber Product Mfg Refractory Minerals Mining & Quarrying 212390 Other Nonmetallic Mineral Mining & 311300 Sugar & Confectionery Product Mfg Nonmetallic Mineral Product Manufacturing Quarrying 311400 Fruit & Vegetable Preserving &. 327100 Clay Product & Refractory Mfg 213100 Support Activities for Mining Specialty Food Mfg 327200 Glass & Glass Product Mfg 311500 Dairy Product Mfg 327300 Cement & Concrete Product Mfg 311610 Animal Slaughtering & Processing 327400 Lime & Gypsum Product Mfg Utilities 311700 Seafood Product Preparation &. 327900 Other Nonmetallic Mineral Product Mfg Packaging 221111 Hydroelectric Power Generation 311800 Bakeries & Tortilla Mfg Primary Metal Manufacturing 221112 Fossil Fuel Electric Power Generation 311900 Other Food Mfg 331100 Iron & Steel Mills & Ferroalloy Mfg 221113 Nuclear Electric Power Generation 331200 Steel Product Mfg from Purchased 221114 Solar Electric Power Generation Beverage and Tobacco Product Manufacturing Steel 221115 Wind Electric Power Generation 312110 Soft Drink & Ice Mfg 331300 Alumina & Aluminum Production &.

6 221116 Geothermal Electric Power Generation 312120 Breweries Processing 221117 Biomass Electric Power Generation 312130 Wineries 331400 Nonferrous Metal (except aluminum). 221118 Other Electric Power Generation 312140 Distilleries Production & Processing 221120 Electric Power Transmission, Control, & 312200 Tobacco Mfg 331500 Foundries Distribution Textile Mills and Textile Product Mills 221200 Natural Gas Distribution Fabricated Metal Product Manufacturing 313100 Fiber, Yarn, & Thread Mills 221300 Water, Sewage, & Other Systems 332100 Forging & Stamping 313200 Fabric Mills 332200 Cutlery & Handtool Mfg 313300 Textile & Fabric Finishing & Fabric 332300 Architectural & Structural Metals Mfg Coating Mills 332400 Boiler, Tank.

7 & Shipping Container Mfg 314100 Textile Furnishings Mills 332500 Hardware Mfg 314900 Other Textile Product Mills 332600 Spring & Wire Product Mfg Page 2 of 4 Publication 910 (6/18). 332700 Machine Shops; Turned Product; & 423800 Machinery, Equipment, & Supplies Food and Beverage Stores Screw, Nut, & Bolt Mfg Merchant Wholesalers 445110 Supermarkets & Other Grocery Stores 332800 Coating, Engraving, Heat Treating, & 423910 Sporting & Recreational Goods & 445120 Convenience Stores (without gasoline Allied Activities Supplies Merchant Wholesalers stations). 332900 Other Fabricated Metal Product Mfg 423920 Toy & Hobby Goods & Supplies 445200 Specialty Food Stores Merchant Wholesalers 445300 Beer, Wine, & Liquor Stores Machinery Manufacturing 423930 Recyclable Material Merchant 333100 Agriculture, Construction, & Mining Wholesalers Health and Personal Care Stores Machinery Mfg 423940 Jewelry, Watch, Precious Stone, & 446110 Pharmacies & Drug Stores 333200 Industrial Machinery Mfg Precious Metal Merchant Wholesalers 446120 Cosmetics, Beauty Supplies.

8 & Perfume 333300 Commercial & Service Industry 423990 Other Miscellaneous Durable Goods Stores Machinery Mfg Merchant Wholesalers 446130 Optical Goods Stores 333400 Ventilation, Heating, Air-Conditioning, & 446190 Other Health & Personal Care Stores Commercial Refrigeration Equipment Mfg Merchant Wholesalers, Nondurable Goods 333500 Metalworking Machinery Mfg Gasoline Stations 424100 Paper & Paper Product Merchant 333600 Engine, Turbine & Power Transmission Wholesalers 447110 Gasoline Stations with Convenience Equipment Mfg 424200 Drugs & Druggists' Sundries Merchant Stores 333900 Other General Purpose Machinery Mfg Wholesalers 447190 Other Gasoline Stations 424300 Apparel, Piece Goods.

9 & Notions Clothing and Clothing Accessories Stores Computer and Electronic Product Merchant Wholesalers 448100 Clothing Stores Manufacturing 424400 Grocery & Related Product Merchant 448200 Shoe Stores 334100 Computer & Peripheral Equipment Mfg Wholesalers 448310 Jewelry Stores 334200 Communications Equipment Mfg 424500 Farm Product Raw Material Merchant 448320 Luggage & Leather Goods Stores 334300 Audio & Video Equipment Mfg Wholesalers 334400 Semiconductor & Other Electronic Sporting Goods, Hobby, Book, and Music 424600 Chemical & Allied Products Merchant Component Mfg Stores Wholesalers 334500 Navigational, Measuring, 451110 Sporting Goods Stores 424710 Petroleum Bulk Stations & Terminals Electromedical, & Control Instruments Mfg 451120 Hobby, Toy, & Game Stores 424720 Petroleum & Petroleum Products 334600 Manufacturing & Reproducing Magnetic 451130 Sewing, Needlework, & Piece Goods Merchant Wholesalers (except bulk & Optical Media Stores stations & terminals).

10 Electrical Equipment, Appliance, and 424800 Beer, Wine, & Distilled Alcoholic 451140 Musical Instrument & Supplies Stores Component Manufacturing Beverage Merchant Wholesalers 451211 Book Stores 335100 Electric Lighting Equipment Mfg 424910 Farm Supplies Merchant Wholesalers 451212 News Dealers & Newsstands 335200 Household Appliance Mfg 424920 Book, Periodical, & Newspaper General Merchandise Stores 335300 Electrical Equipment Mfg Merchant Wholesalers 452200 Department Stores 335900 Other Electrical Equipment & 424930 Flower, Nursery Stock, & Florists'. 452311 Warehouse Clubs & Supercenters Component Mfg Supplies Merchant Wholesalers 452319 All Other General Merchandise Stores 424940 Tobacco & Tobacco Product Merchant Transportation Equipment Manufacturing Wholesalers Miscellaneous Store Retailers 336100 Motor Vehicle Mfg 424950 Paint, Varnish, & Supplies Merchant 453100 Florists 336200 Motor Vehicle Body & Trailer Mfg Wholesalers 453210 Office Supplies & Stationery Stores 336300 Motor Vehicle Parts Mfg 424990 Other Miscellaneous Nondurable Goods 453220 Gift, Novelty, & Souvenir Stores 336400 Aerospace Product