Publication 910:6/18:NAICS Codes for Principal …

1 Agriculture, Forestry, Fishing and HuntingCrop Production111100 Oilseed & Grain Farming111200 Vegetable & Melon Farming 111300 Fruit & Tree Nut Farming111400 Greenhouse, Nursery, & Floriculture Production111900 Other Crop FarmingAnimal Production112100 Cattle Ranching & Farming112200 Hog & Pig Farming112300 Poultry & Egg Production112400 Sheep & Goat Farming112500 Aquaculture112900 Other Animal ProductionForestry and Logging113100 Timber Tract Operations113200 Forest Nurseries & Gathering of Forest Products113300 LoggingFishing, Hunting and Trapping114100 Fishing114200 Hunting & TrappingSupport Activities for Agriculture and Forestry115100 Support Activities for Crop Production 115200 Support Activities for Animal Production115300 Support Activities for ForestryMining, Quarrying, and Oil and Gas Extraction211100 Oil & Gas Extraction212100 Coal Mining212200 Metal Ore Mining212310 Stone Mining & Quarrying 212320 Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying212390 Other Nonmetallic Mineral Mining & Quarrying213100 Support Activities for MiningUtilities221111 Hydroelectric Power Generation221112 Fossil Fuel Electric Power Generation221113 Nuclear Electric Power Generation221114 Solar Electric Power Generation221115 Wind Electric Power Generation221116 Geothermal Electric Power Generation221117 Biomass Electric Power Generation221118 Other Electric Power Generation221120 Electric Power Transmission, Control, & Distribution221200 Natural Gas Distribution221300 Water, Sewage, & Other SystemsConstructionConstruction of Buildings and Heavy and Civil Engineering Construction236100 Residential Building Construction236200 Nonresidential Building Construction 237100 Utility System Construction237200 Land Subdivision237300 Highway, Street.

2 & Bridge Construction237900 Other Heavy & Civil Engineering ConstructionSpecialty Trade Contractors238110 Poured Concrete Foundation & Structure Contractors238120 Structural Steel & Precast Concrete Contractors238130 Framing Contractors238140 Masonry Contractors238150 Glass & Glazing Contractors238160 Roofing Contractors238170 Siding Contractors238190 Other Foundation, Structure, & Building Exterior Contractors238210 Electrical Contractors & Other Wiring Installation Contractors238220 Plumbing, Heating, & Air-Conditioning Contractors238290 Other Building Equipment Contractors238310 Drywall & Insulation Contractors238320 Painting & Wall Covering Contractors238330 Flooring Contractors238340 Tile & Terrazzo Contractors238350 Finish Carpentry Contractors238390 Other Building Finishing Contractors238900 Other Specialty Trade ContractorsManufacturingFood Manufacturing (Mfg)311100 Animal Food Mfg311200 Grain & Oilseed Milling311300 Sugar & Confectionery Product Mfg311400 Fruit & Vegetable Preserving & Specialty Food Mfg311500 Dairy Product Mfg311610 Animal Slaughtering & Processing311700 Seafood Product Preparation & Packaging311800 Bakeries & Tortilla Mfg311900 Other Food MfgBeverage and Tobacco Product Manufacturing312110 Soft Drink & Ice Mfg312120 Breweries312130 Wineries312140 Distilleries312200 Tobacco MfgTextile Mills and Textile Product Mills 313100 Fiber, Yarn.

3 & Thread Mills313200 Fabric Mills313300 Textile & Fabric Finishing & Fabric Coating Mills314100 Textile Furnishings Mills314900 Other Textile Product MillsApparel Manufacturing 315100 Apparel Knitting Mills315200 Cut & Sew Apparel Mfg315900 Apparel Accessories & Other Apparel MfgLeather and Allied Product Manufacturing316100 Leather & Hide Tanning & Finishing316200 Footwear Mfg316900 Other Leather & Allied Product MfgWood Product Manufacturing321100 Sawmills & Wood Preservation321200 Veneer, Plywood, & Engineered Wood Product Mfg321900 Other Wood Product MfgPaper Manufacturing322100 Pulp, Paper, & Paperboard Mills322200 Converted Paper Product MfgPrinting and Related Support Activities323100 Printing & Related Support ActivitiesPetroleum and Coal Products Manufacturing324110 Petroleum Refineries324120 Asphalt Paving, Roofing, & Saturated Materials Mfg324190 Other Petroleum & Coal Products MfgChemical Manufacturing 325100 Basic Chemical Mfg325200 Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg325300 Pesticide, Fertilizer, & Other Agricultural Chemical Mfg325400 Pharmaceutical & Medicine Mfg325500 Paint, Coating, & Adhesive Mfg325600 Soap, Cleaning Compound, & Toilet Preparation Mfg325900 Other Chemical Product & Preparation MfgPlastics and Rubber Products Manufacturing326100 Plastics Product Mfg326200 Rubber Product MfgNonmetallic Mineral Product Manufacturing 327100 Clay Product & Refractory Mfg327200 Glass & Glass Product Mfg327300 Cement & Concrete Product Mfg327400 Lime & Gypsum Product Mfg327900 Other Nonmetallic Mineral Product MfgPrimary Metal Manufacturing331100 Iron & Steel Mills & Ferroalloy Mfg331200 Steel Product Mfg from Purchased Steel331300 Alumina & Aluminum Production & Processing331400 Nonferrous Metal (except aluminum)

4 Production & Processing331500 Foundries Fabricated Metal Product Manufacturing332100 Forging & Stamping332200 Cutlery & Handtool Mfg332300 Architectural & Structural Metals Mfg332400 Boiler, Tank, & Shipping Container Mfg332500 Hardware Mfg332600 Spring & Wire Product MfgPublication 910(6/18)NAICS Codes for Principal Business Activity for New York State Tax PurposesThe following list includes North American Industry Classification System (NAICS) Codes for New York State tax the code that best matches your primary business activity. The list is arranged by type of Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg332800 Coating, Engraving, Heat Treating, & Allied Activities332900 Other Fabricated Metal Product MfgMachinery Manufacturing 333100 Agriculture, Construction, & Mining Machinery Mfg333200 Industrial Machinery Mfg333300 Commercial & Service Industry Machinery Mfg333400 Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg333500 Metalworking Machinery Mfg 333600 Engine, Turbine & Power Transmission Equipment Mfg333900 Other General Purpose Machinery MfgComputer and Electronic Product Manufacturing 334100 Computer & Peripheral Equipment Mfg334200 Communications Equipment Mfg334300 Audio & Video Equipment Mfg334400 Semiconductor & Other Electronic Component Mfg334500 Navigational, Measuring, Electromedical, & Control Instruments Mfg334600 Manufacturing & Reproducing Magnetic & Optical MediaElectrical Equipment, Appliance.

5 And Component Manufacturing 335100 Electric Lighting Equipment Mfg335200 Household Appliance Mfg335300 Electrical Equipment Mfg335900 Other Electrical Equipment & Component MfgTransportation Equipment Manufacturing336100 Motor Vehicle Mfg336200 Motor Vehicle Body & Trailer Mfg336300 Motor Vehicle Parts Mfg336400 Aerospace Product & Parts Mfg 336500 Railroad Rolling Stock Mfg336600 Ship & Boat Building336900 Other Transportation Equipment Mfg Furniture and Related Product Manufacturing337100 Household & Institutional Furniture & Kitchen Cabinet Mfg337200 Office Furniture (including fixtures) Mfg337900 Other Furniture Related Product MfgMiscellaneous Manufacturing339110 Medical Equipment & Supplies Mfg 339900 Other Miscellaneous Mfg Wholesale TradeMerchant Wholesalers, Durable Goods423100 Motor Vehicle & Motor Vehicle Parts & Supplies Merchant Wholesalers423200 Furniture & Home Furnishing Merchant Wholesalers 423300 Lumber & Other Construction Materials Merchant Wholesalers423400 Professional & Commercial Equipment & Supplies Merchant Wholesalers423500 Metal & Mineral (except petroleum)

6 Merchant Wholesalers423600 Household Appliances & Electrical & Electronic Goods Merchant Wholesalers423700 Hardware, & Plumbing & Heating Equipment & Supplies Merchant Wholesalers423800 Machinery, Equipment, & Supplies Merchant Wholesalers423910 Sporting & Recreational Goods & Supplies Merchant Wholesalers423920 Toy & Hobby Goods & Supplies Merchant Wholesalers423930 Recyclable Material Merchant Wholesalers423940 Jewelry, Watch, Precious Stone, & Precious Metal Merchant Wholesalers423990 Other Miscellaneous Durable Goods Merchant WholesalersMerchant Wholesalers, Nondurable Goods424100 Paper & Paper Product Merchant Wholesalers424200 Drugs & Druggists Sundries Merchant Wholesalers424300 Apparel, Piece Goods, & Notions Merchant Wholesalers424400 Grocery & Related Product Merchant Wholesalers424500 Farm Product Raw Material Merchant Wholesalers424600 Chemical & Allied Products Merchant Wholesalers424710 Petroleum Bulk Stations & Terminals424720 Petroleum & Petroleum Products Merchant Wholesalers (except bulk stations & terminals)

7 424800 Beer, Wine, & Distilled Alcoholic Beverage Merchant Wholesalers424910 Farm Supplies Merchant Wholesalers424920 Book, Periodical, & Newspaper Merchant Wholesalers424930 Flower, Nursery Stock, & Florists Supplies Merchant Wholesalers424940 Tobacco & Tobacco Product Merchant Wholesalers424950 Paint, Varnish, & Supplies Merchant Wholesalers424990 Other Miscellaneous Nondurable Goods Merchant WholesalersWholesale Electronic Markets and Agents and Brokers425110 Business to Business Electronic Markets425120 Wholesale Trade Agents & BrokersRetail TradeMotor Vehicle and Parts Dealers441110 New Car Dealers441120 Used Car Dealers441210 Recreational Vehicle Dealers441222 Boat Dealers441228 Motorcycle, ATV, & All Other Motor Vehicle Dealers441300 Automotive Parts, Accessories, & Tire StoresFurniture and Home Furnishings Stores442100 Furniture Stores442200 Home Furnishing StoresElectronics and Appliance Stores443100 Electronics & Appliance StoresBuilding Material and Garden Equipment and Supplies Dealers444100 Building Material & Supplies Dealers444200 Lawn & Garden Equipment & Supplies StoresFood and Beverage Stores445110 Supermarkets & Other Grocery Stores445120 Convenience Stores (without gasoline stations)

8 445200 Specialty Food Stores445300 Beer, Wine, & Liquor StoresHealth and Personal Care Stores446110 Pharmacies & Drug Stores446120 Cosmetics, Beauty Supplies, & Perfume Stores446130 Optical Goods Stores446190 Other Health & Personal Care StoresGasoline Stations447110 Gasoline Stations with Convenience Stores447190 Other Gasoline StationsClothing and Clothing Accessories Stores448100 Clothing Stores448200 Shoe Stores448310 Jewelry Stores448320 Luggage & Leather Goods StoresSporting Goods, Hobby, Book, and Music Stores451110 Sporting Goods Stores451120 Hobby, Toy, & Game Stores451130 Sewing, Needlework, & Piece Goods Stores451140 Musical Instrument & Supplies Stores451211 Book Stores451212 News Dealers & NewsstandsGeneral Merchandise Stores452200 Department Stores452311 Warehouse Clubs & Supercenters452319 All Other General Merchandise StoresMiscellaneous Store Retailers453100 Florists453210 Office Supplies & Stationery Stores453220 Gift, Novelty, & Souvenir Stores453300 Used Merchandise Stores453910 Pet & Pet Supplies Stores453920 Art Dealers453930 Manufactured (Mobile) Home Dealers453991 Tobacco Stores453998 All Other Miscellaneous Store Retailers Nonstore Retailers454100 Electronic Shopping & Mail-Order Houses454200 Vending Machine Operators454310 Fuel Dealers454390 Other Direct Selling Establishments (including craft show & flea market vendors)

9 Transportation and WarehousingAir, Rail, and Water Transportation481100 Scheduled Air Transportation481200 Nonscheduled Air Transportation482100 Rail Transportation483100 Deep Sea, Coastal, & Great Lakes Water Transportation483200 Inland Water TransportationTruck Transportation484100 General Freight Trucking484200 Specialized Freight TruckingTransit and Ground Passenger Transportation485100 Urban Transit Systems485200 Interurban & Rural Bus Transportation485310 Taxi Service485320 Limousine ServicePage 2 of 4 Publication 910 (6/18)485400 School & Employee Bus Transportation485500 Charter Bus Industry485900 Other Transit & Ground Passenger TransportationPipeline Transportation486100 Pipeline Transportation of Crude Oil486200 Pipeline Transportation of Natural Gas486900 Other Pipeline TransportationScenic and Sightseeing Transportation487100 Scenic & Sightseeing Transportation, Land487200 Scenic & Sightseeing Transportation, Water487900 Scenic & Sightseeing Transportation, Other Support Activities for Transportation488100 Support Activities for Air Transportation488200 Support Activities for Rail Transportation488300 Support Activities for Water Transportation 488410 Motor Vehicle Towing488490 Other Support Activities for Road Transportation 488500 Freight Transportation Arrangement488900 Other Support Activities for TransportationPostal Service.

10 Couriers and Messengers491100 Postal Service492100 Couriers & Express Delivery Services492200 Local Messengers & Local DeliveryWarehousing and Storage493100 Warehousing & StorageInformationPublishing Industries (except Internet) 511100 Newspaper, Periodical, Book, & Directory Publishers511200 Software PublishersMotion Picture and Sound Recording Industries512100 Motion Picture & Video Industries 512200 Sound Recording IndustriesBroadcasting (except Internet)515100 Radio & Television Broadcasting515200 Cable & Other Subscription ProgrammingTelecommunications 517311 Wired Telecommunications Carriers517312 Wireless Telecommunications Carriers517400 Satellite Telecommunications517911 Telecommunications Resellers517919 All Other TelecommunicationsData Processing, Hosting, & Related Services518200 Data Processing, Hosting, & Related ServicesOther Information Services519100 Other Information ServicesFinance and InsuranceMonetary Authorities - Central Bank521100 Monetary Authorities - Central BankDepository Credit Intermediation522110 Commercial Banking522120 Savings Institutions522130 Credit Unions522190 Other Depository Credit IntermediationNondepository Credit Intermediation522210 Credit Card Issuing522220 Sales Financing522291 Consumer Lending522292 Real Estate Credit522293 International Trade Financing522294 Secondary Market Financing522298 All Other Nondepository Credit IntermediationActivities Related to Credit Intermediation522300 Activities Related to Credit IntermediationSecurities, Commodity Contracts, and Other Financial Investments and Related Activities