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 
Carpet/Upholstery Cleaning ...............................561740               International Trade Financing .............................522293             Textile Product Mills Apparel............................................314000Mfg ............................315230
Collection Agencies ............................................561440         Investment Banking/Securities Dealing..............523110                     Women’s & Girls’
Credit Bureaus....................................................561450       Life/Health/Medical Insurance/                                                Beverage & Tobacco Product 
Document Prep Services....................................561410                Reinsurance Carriers .....................................524140  Breweries............................................................312120 
Employment Services.........................................561300             Other Depository Credit Intermediation..............522190                    Distilleries ...........................................................312140 
Exterminating Services.......................................561710            Open-End Investment Funds..............................525910                 Soft Drink/Ice Mfg...............................................312110 
Facilities Support Services .................................561210            Other Financial Investment Activities..................523900                 Tobacco Manufacturing ......................................312200 
Investigation and Security Services....................561600                  Other Financial Vehicles .....................................525990          Wineries..............................................................312130 
Janitorial Services ..............................................561720       Other Insurance Related Activities .....................524290                Chemical 
Landscaping Services ........................................561730            Other Nondepository Credit Intermediation........522298                       Basic Chemical Mfg............................................325100 
Offi ce Administrative Services .............................561110             Real Estate Credit ..............................................522292       Cleaning Materials Mfg.......................................325600 
Other Buildings/Dwellings Services....................561790                   Real Estate Investment Trusts............................525930               Fertilizer/Other Agricultural Chemical Mfg ..........325300 
                                                                               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 
Petroleum/Coal Products                                                                                                                                        Mobile Home Dealers .........................................453930 
Other Petroleum/Coal Products Mfg...................324190                    Real Estate                                                                      Motorcycle Dealers .............................................441221 
Paving/Roofi ng Materials Mfg.............................324120               Cooperative Housing ...........................................531114            New Car Dealers .................................................441110 
Petroleum Refi neries ..........................................324110         Real Estate Agents/Brokers................................531210                 Other Motor Vehicle Dealers ..............................441229 
Plastics/Rubber                                                               Real Estate Appraisers .......................................531320             Recreational Vehicle Dealers .............................441210 
Plastics Product Mfg ...........................................326100        Other Activities Related to Real Estate...............531390                     Used Car Dealers ...............................................441120 
Rubber Product Mfg ...........................................326200          Real Estate Property Managers .........................531310                    Nonstore Retailers 
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/Scientific/                                                 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