Rev. 11/05

                                                                                            NAICS Codes
Accommodations                                                                  Finance and Insurance                                                         Manufacturing
Bed and Breakfast Inns ......................................721191             Commercial Banking ..........................................522110           Apparel/Footwear/ Leather/Textiles
Boarding Houses ................................................721310          Commodity Contracts Brokerage .......................523140                   Apparel Accessories/Other Apparel Mfg .............315990
Casino Hotels .....................................................721120       Commodity Contracts Dealing ............................523130                Apparel Knitting Mills ..........................................315100
Hotels & Motels ...................................................721110       Consumer Lending .............................................522291          Cut/Sew Apparel Contractors .............................315210
Other Lodging .....................................................721199       Credit Card Issuing .............................................522210       Footwear Mfg......................................................316210
RV (Recreational Vehicle) Parks/Camps ............721210                        Credit Intermediation Activities ...........................522300            Leather/Hide Tanning Finishing ..........................316110
                                                                                Credit Unions ......................................................522130    Men’s & Boys’ Apparel Mfg .................................315220
Administrative Support & Waste                                                  Insurance Agencies & Brokerages .....................524210                   Other Apparel Mfg ..............................................315290
Management & Remediation Services                                               Insurance/Employee Benefi t Funds....................525100                    Other Leather/Allied Product Mfg .......................316990
Business Service Centers ..................................561430               Insurance/Reinsurance Carriers .........................524150                Textile Mills .........................................................313000
Call Centers ........................................................561420     International Trade Financing .............................522293             Textile Product Mills ............................................314000
Carpet/Upholstery Cleaning ...............................561740                Investment Banking/Securities Dealing ..............523110                    Women’s & Girls’ Apparel Mfg ............................315230
Collection Agencies ............................................561440          Life/Health/Medical Insurance/                                                Beverage & Tobacco Product
Credit Bureaus....................................................561450         Reinsurance Carriers .....................................524140             Breweries............................................................312120
Document Prep Services ....................................561410               Other Depository Credit Intermediation ..............522190                   Distilleries ...........................................................312140
Employment Services .........................................561300             Open-End Investment Funds..............................525910                 Soft Drink/Ice Mfg ...............................................312110
Exterminating Services .......................................561710            Other Financial Investment Activities..................523900                 Tobacco Manufacturing ......................................312200
Facilities Support Services .................................561210             Other Financial Vehicles .....................................525990          Wineries..............................................................312130
Investigation and Security Services....................561600                   Other Insurance Related Activities .....................524290                Chemical
Janitorial Services ..............................................561720        Other Nondepository Credit Intermediation ........522298                      Basic Chemical Mfg ............................................325100
Landscaping Services ........................................561730             Real Estate Credit ..............................................522292       Cleaning Materials Mfg .......................................325600
Offi ce Administrative Services .............................561110              Real Estate Investment Trusts............................525930               Fertilizer/Other Agricultural Chemical Mfg ..........325300
Other Buildings/Dwellings Services ....................561790                   Sales Financing ..................................................522220      Other Chemical Product/Preparation Mfg...........325900
Other Business Support Services.......................561490                    Savings Institutions.............................................522120       Paint, Coating, & Adhesive Mfg ..........................325500
Other Support Services ......................................561900             Secondary Market Financing ..............................522294               Pharmaceutical Mfg ............................................325410
Travel Arrangement Services .............................561500                 Securities Brokerage ..........................................523120         Resin/Synthetic Rubber/Fibers Mfg ....................325200
Waste Management Services .............................562000                   Securities/Commodity Exchanges ......................523210                   Computer and Electronic Product
Agriculture, Forestry, Fishing/Hunting                                          Trusts/Estates/Agency Accounts ........................525920                 Audio/Video Equipment Mfg ...............................334310
                                                                                                                                                              Communications Equipment Mfg........................334200
Animal Aquaculture.............................................112510           Health Care and Social Assistance                                             Computer/Peripheral Equipment Mfg .................334110
Animal Production Support .................................115210               Child Day Care Services ....................................624410            Magnetic/Optical Media Mfg ...............................334610
Cattle Feedlots ....................................................112112      Chiropractors ......................................................621310    Navigational/Measuring/Electromedical/
Cattle Ranching ...................................................112111       Community Food/Housing/Emergency/                                              Control Instruments Mfg.................................334500
Crop Production Support .....................................115110              Other Relief Services .....................................624200            Other Electronic Component Mfg .......................334410
Dairy Cattle / Milk Production .............................112120              Dentists...............................................................621210 Electrical Equipment/Appliance/    
Fishing .................................................................114110 Family Planning Centers ....................................621410            Component
Forest Nurseries .................................................113210        Freestanding Emergency Centers ......................621493                   Electrical Equipment Mfg ....................................335310
Forestry Support .................................................115310        HMO Medical Centers ........................................621491            Electric Lighting Equipment Mfg .........................335100
Fruit/Nut Farming.................................................111300        Home Health Care Services ...............................621610               Household Appliance Mfg ...................................335200
Greenhouses .......................................................111400       Hospitals .............................................................622000 Other Electrical Equipment Mfg ..........................335900
Hunting/Trapping ................................................114210         Individual/Family Services ..................................624100           Fabricated Metal Product
Logging ...............................................................113310   Kidney Dialysis Centers......................................621492           Architectural/Structural Metals Mfg.....................332300
Oilseed/Grain Farming ........................................111100            Medical/Diagnostic Labs.....................................621510            Boiler/Tank/Shipping ...........................................332400
Other Animal Production.....................................112900              Mental Health Practitioners ................................621330            Coating/Engraving/Heat Treating .......................332810
Other Crop Farming.............................................111900           Mental Health Specialists ....................................621112          Container Mfg .....................................................332510
Pig Farming ........................................................112210      Nursing/Residential Care Facilities.....................623000                Cutlery/Handtool Mfg ..........................................332210
Poultry/Egg Production .......................................112300            Optometrists .......................................................621320    Forging/Stamping ...............................................332110
Sheep/Goat Farming ..........................................112400             Other Health Care Services................................621900              Hardware Mfg .....................................................332610
Timber Tract Operations ......................................113110            Other Misc Health Practitioners ..........................621399              Other Fabricated Metal Product Mfg ..................332900
Vegetable/Melon Farming....................................111210               Other Outpatient Care Centers...........................621498                Spring/Wire Product Mfg & Machine Shops .......332700
Arts, Entertainment and Recreation                                              Outpatient Mental Health/                                                     Food 
Agents/Managers for Athletes/Entertainers ........711410                         Substance Abuse Ctrs ...................................621420               Animal Food Mfg .................................................311110
Amusement Parks & Arcades .............................713100                   Physical/Occupational Therapists ......................621340                 Animal Processing ..............................................311610
Gambling Industries............................................713200           Physicians ...........................................................621111  Bakeries/Tortilla Mfg ...........................................311800
Independent Artists/Writers/Performers ..............711510                     Podiatrists ...........................................................621391 Dairy Product Mfg ...............................................311500
Museums/Historical/Similar Institutions ..............712100                    Vocational Rehabilitation Services .....................624310                Fruit/Vegetable Preserving Mfg ..........................311400
Other Amusement/Recreation                                                      Holding Companies                                                             Grain/Oilseed Milling ..........................................311200
 Industries (Gyms)...........................................713900             Bank Holding Companies ....................................551111             Other Food Mfg ..................................................311900
Performing Arts Companies.................................711100                Other Holding Companies ...................................551112             Seafood Product Prep ........................................311710
Promoters of Arts/Sports/Similar Events ............711300                                                                                                    Sugar Product Mfg..............................................311300
Spectator Sports .................................................711210        Information                                                                   Machinery 
                                                                                Book Publishers...................................................511130      Agriculture/Construct/Mining Machinery Mfg ......333100
Construction                                                                    Cable/Other Subscription Programming .............515210                      Commercial/Service Industry Machinery Mfg .....333310
Building Finishing Contractors ............................238300               Data Processing/Hosting/Related Services ........518210                       Engine/Power Transmission Equip Mfg ..............333610
Commercial Bldg Construction ...........................236200                  Directory/Mailing List Publishers .........................511140             HVAC & Comm Refrigeration Equip Mfg ............333410
Electrical Contractors .........................................238210          Internet Publishing/Broadcasting ........................516110               Industrial Machinery Mfg ....................................333200
Foundation/Structure/Bldg                                                       Internet Service Providers ...................................518111          Metalworking Machinery Mfg ..............................333510
 Exterior Contractors .......................................238100             Motion Picture/Video Industries ..........................512100              Other General Purpose Machinery Mfg ..............333900
Land Subdivision ................................................237210         Newspaper Publishers.........................................511110           Miscellaneous
Other Building Equipment Contractors ...............238290                      Other Information Services .................................519100            Furniture/Related Product Mfg ...........................337000
Other Heavy/Civil Engineering Construction ......237990                         Other Publishers ..................................................511190     Medical Equipment/Supplies Mfg .......................339110
Other Specialty Trade Contractors .....................238900                   Periodical Publishers ...........................................511120       Other Misc Mfg ...................................................339900
Plumbing/Heating/AC Contractors......................238220                     Radio/Television Broadcasting ...........................515100               Printing/Related Support Activities .....................323100
Residential Bldg Construction ............................236110                Software Publishers............................................511210         Nonmetallic Mineral Product
Road/ Bridge Construction .................................237310               Sound Recording Industries ...............................512200              Cement/Concrete Product Mfg ...........................327300
Utility System Construction.................................237100              Telecommunications ...........................................517000          Clay Product/Refractory Mfg ..............................327100
Educational Services                                                            Web Search Portals ............................................518112         Glass/Glass Product Mfg ....................................327210
Educational Services ..........................................611000                                                                                         Lime/Gypsum Product Mfg .................................327400

Other Nonmetallic Mineral Product Mfg..............327900                     Scientifi c Research/Development Services ........541700                         Offi ce Supplies Stores ........................................453210
Paper/Wood Product                                                            Specialized Design Services ..............................541400                Other Miscellaneous Store Retailers ..................453990
Converted Paper Product Mfg ............................322200                Surveying/Mapping Services ..............................541370                 Pet/Pet Supplies Stores......................................453910
Paper/Pulp Mills..................................................322100      Tax Preparation Services....................................541213              Used Merchandise Stores ..................................453310
Sawmills/Wood Preservation ...............................321110              Testing Laboratories ...........................................541380          Motor Vehicle/Parts Dealers
Veneer/Plywood Product Mfg .............................321210                Translation/Interpretation Services .....................541930                 Auto Parts & Tire Stores .....................................441300
Other Wood Product Mfg ....................................321900             Veterinary Services.............................................541940          Boat Dealers .......................................................441222
                                                                                                                                                              Mobile Home Dealers .........................................453930
Petroleum/Coal Products                                                       Real Estate                                                                     Motorcycle Dealers .............................................441221
Other Petroleum/Coal Products Mfg...................324190                    Cooperative Housing ...........................................531114           New Car Dealers .................................................441110
Paving/Roofi ng Materials Mfg.............................324120               Real Estate Agents/Brokers................................531210                Other Motor Vehicle Dealers ..............................441229
Petroleum Refi neries ..........................................324110         Real Estate Appraisers .......................................531320            Recreational Vehicle Dealers .............................441210
Plastics/Rubber                                                               Other Activities Related to Real Estate...............531390                    Used Car Dealers ...............................................441120
Plastics Product Mfg ...........................................326100        Real Estate Property Managers .........................531310                   Nonstore Retailers
Rubber Product Mfg ...........................................326200
Primary Metal Product                                                         Rental and Leasing                                                              E-Shopping/Mail Order Houses ..........................454110
Aluminum Production/Processing.......................331310                   Auto/Truck/RV Equipment Rental/Leasing .........532100                          Other Direct Selling Establishments ...................454390
Foundries............................................................331500   Commercial Equipment                                                            Vending Machine Operators ...............................454210
Iron/Steel Mills/Ferroalloy Mfg .............................331110            Rental (Farm & Medical) ................................532400                 Sporting Goods/Hobbies/Book/Music Stores
Nonferrous Metal Production/Processing ...........331400                      Consumer Electronics/Appliances Rental ..........532210                         Book Stores ........................................................451211
Steel Product from Purchased Steel ..................331200                   Formal Wear/Costume Rental ............................532220                   Hobby/Toy/Game Stores ....................................451120
Transportation Equipment                                                      General Rental Centers ......................................532310             Musical Instrument/Supplies Stores ...................451140
Aerospace Product/Parts....................................336410             Mini-warehouses & Self-Storag Units Lessors ...531130                           News Dealers/Newsstands.................................451212
Motor Vehicle Body/Trailer Mfg ..........................336210               Nonfi nancial Intangible Assets Lessors ..............533110                     Record Stores.....................................................451220
Motor Vehicle Mfg ...............................................336100       Nonresidential Buildings Lessors .......................531120                  Sewing Goods Stores .........................................451130
Motor Vehicle Parts Mfg .....................................336300           Other Consumer Goods Rental ..........................532290                    Sporting Goods Stores ........................................451110
Railroad Rolling Stock Mfg .................................336510            Other Real Estate Property Lessors ...................531190                    Transportation and Warehousing
Ship/Boat Building ..............................................336610       Residential Bldgs/Dwellings Lessors ...................531110                   Air Transportation ...............................................481000
Other Transportation Equipment Mfg .................336990                    Video Rental .......................................................532230      Air Transportation Support..................................488100
Mining                                                                        Retail Trade                                                                    Charter Bus Industry...........................................485510
Coal Mining.........................................................212110    Building Material/Garden Equipment                                              Couriers ..............................................................492110
Metal Ore Mining ................................................212200       Hardware Stores.................................................444130          Freight Transportation Arrangement ...................488510
Mining Support Activities ....................................213110          Home Centers ....................................................444110         Local Trucking ....................................................484110
Oil/Gas Extraction................................................211110      Lawn/Garden Equipment Stores ........................444200                     Long-distance Trucking ......................................484120
Other Mining/Quarrying ......................................212390           Other Building Material Dealers..........................444190                 Interurban/Rural Bus Transportation ..................485210
Sand/Gravel/Clay Mining/Quarrying ...................212320                   Paint/Wallpaper Stores .......................................444120            Limousine Service ..............................................485320
Stone Mining/Quarrying ......................................212310           Clothing/Accessories                                                            Local Messengers/Delivery ................................492210
Other Services                                                                Children’s Clothing Stores ..................................448130             Motor Vehicle Towing ..........................................488410
Personal/Laundry Services                                                     Clothing Accessories Stores ...............................448150               Other Passenger Transportation ........................485990
Barber Shops.......................................................812111     Family Clothing Stores .......................................448140            Other Road Transportation Support ...................488490
Beauty Salons ....................................................812112      Jewelry Stores ....................................................448310       Other Transportation Support .............................488990
Cemeteries/Crematories.....................................812220             Luggage/Leather Goods Stores .........................448320                    Pipeline Transportation .......................................486000
Civic/Religious/Similar Organizations .................813000                 Men’s Clothing Stores ........................................448110            Rail Transportation .............................................482110
Coin-Operated Laundries/Drycleaners ...............812310                     Other Clothing Stores .........................................448190           Rail Transportation Support ................................488210
Dry cleaning/Laundry Services ...........................812320               Shoe Stores ........................................................448210      Scenic/Sightseeing Transportation .....................487000
Funeral Homes/Funeral Services .......................812210                  Women’s Clothing Stores ...................................448120               School/Employee Bus Transportation ................485410
Linen/Uniform Supply .........................................812330          Electronics/Appliance Stores                                                    Specialized Freight Trucking ..............................484200
Nail Salons .........................................................812113   Camera/Photographic Supplies Stores ..............443130                        Taxi Service ........................................................485310
Other Personal Care Services ............................812190               Computer/Software Stores .................................443120                Urban Transit Systems .......................................485110
Other Personal Goods Repair ............................811490                Electronics Stores...............................................443112         Warehousing/Storage .........................................493100
Parking Lots/Garages .........................................812930          Household Appliance Stores ...............................443111                Water Transportation Support ............................488300
Pet Care Services...............................................812910        Food/Beverage Stores                                                            Water Transportation ..........................................483000
Photofi nishing .....................................................812920    Baked Goods Stores ..........................................445291             Utilities
Repair/Maintenance                                                            Confectionery/Nut Stores ...................................445292              Electric Generation/Transmission/ Distribution ...221100
Auto Body/Paint/Interior/Glass Repair .................811120                 Convenience Stores ...........................................445120            Natural Gas Distribution .....................................221210
Auto Mechanical & Electrical Repairs..................811110                  Drinking Places (Alcoholic Beverages)...............722410                      Steam/Water/Sewage Systems ..........................221300
Electronic/Precision Equipment Repair ..............811210                    Full-Service Restaurants/Cafeterias ...................722110
Equipment Repair of Commercial Machinery .....811310                          Grocery Stores ...................................................445110        Wholesale Trade
Footwear/Leather Goods Repair ........................811430                  Limited-Service Eating Places ............................722210                Alcoholic Beverages ...........................................424800
Home/Garden Equipment Repair .......................811410                    Liquor Stores ......................................................445310      Apparel/Notions ..................................................424300
Other Automotive Repair (washing/waxing) ........811190                       Meat Markets ......................................................445210       Business to Business Electronic Markets ...........425110
Other Personal Services.....................................812990            Other Specialty Food Stores ..............................445299                Chemical Products .............................................424600
Reupholstery/Furniture Repair ...........................811420               Produce Markets ................................................445230          Commercial Equipment/Supplies .......................423400
                                                                              Seafood Markets ................................................445220          Druggists’ Sundries ............................................424210
Professional, Scientifi c and                                                  Special Food Services (Caterers).......................722300                   Electronic Goods ................................................423600
Technical Services                                                            Fuel                                                                            Farm Product Raw Materials ..............................424500
Advertising/Related Services..............................541800              Gas Stations .......................................................447100      Farm Supplies ....................................................424910
Architectural Services .........................................541310        Heating Oil Dealers ............................................454311          Furniture/Home Furnishings ...............................423200
Building Inspection Services...............................541350             Liquefi ed Petroleum Gas Dealers.......................454312                    Grocery/Related Products ..................................424400
Certifi ed Public Accountants ...............................541211            Other Fuel Dealers .............................................454319          Hardware/Plumbing/Heating Equipment ............423700
Computer Facilities Mgmt Services ....................541513                  Furniture/Home Furnishings                                                      Jewelry/Watch/Precious Stone/Metals ...............423940
Computer Systems Design Services ..................541512                     Floor Covering Stores.........................................442210            Lumber/Other Construction Materials.................423300
Custom Computer Programming Services .........541511                          Furniture Stores ..................................................442110       Machinery/Equipment/Supplies ..........................423800
Drafting Services ................................................541340      Other Home Furnishings Stores .........................442299                   Metal/Mineral (except Petroleum).......................423500
Engineering Services..........................................541330          Window Treatment Stores ..................................442291                Motor Vehicle & Parts/Supplies ..........................423100
Geophysical Surveying/Mapping Services .........541360                        Antique Furniture ................................................453310        Nursery/Florists’ Supplies ...................................424930
Landscape Architecture Services .......................541320                 General Merchandise                                                             Other Misc Durable Goods .................................423990
Lawyers ...............................................................541110 Department Stores .............................................452110           Other Misc Nondurable Goods ...........................424990
Mgmt/Scientifi c/TechnicaL                                                     Other General Merchandise Stores ....................452900                     Paint and Supplies..............................................424950
 Consulting Services .......................................541600            Health/Personal Care Stores                                                     Paper/Paper Products ........................................424100
Marketing Research/Public Opinion Polling .......541910                       Cosmetics/Beauty Supplies Stores ....................446120                     Petroleum/Petroleum Products...........................424700
Other Accounting Services .................................541219             Pharmacies/Drug Stores ....................................446110               Printed Materials.................................................424920
Other Computer Related Services......................541519                   Optical Goods Stores .........................................446130            Recyclable Materials ..........................................423930
Other Legal Services ..........................................541190         Other Health/Personal Care Stores ....................446190                    Sporting/Recreational Goods .............................423910
Other Professional/Scientifi c/                                                Miscellaneous Store Retailers                                                   Tobacco/Tobacco Products.................................424940
 Technical Services .........................................541990           Art Dealers..........................................................453920     Toy/Hobby Goods ...............................................423920
Payroll Services ..................................................541214     Florists ................................................................453110 Wholesale Trade Agents/Brokers .......................425120
Photographic Services........................................541920           Gift Stores...........................................................453220