Publication 910(10/22) 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. You may also use the NAICS search tool provided by the United State Census Bureau available at www.census.gov/naics/. Agriculture, Forestry, Fishing and Construction 314900 Other Textile Product Mills Hunting Construction of Buildings and Heavy and Civil Apparel Manufacturing Crop Production Engineering Construction 315100 Apparel Knitting Mills 111100 Oilseed & Grain Farming 236100 Residential Building Construction 315200 Cut & Sew Apparel Mfg 111200 Vegetable & Melon Farming 236200 Nonresidential Building Construction 315900 Apparel Accessories & Other Apparel Mfg 111300 Fruit & Tree Nut Farming 237100 Utility System Construction Leather and Allied Product Manufacturing 111400 Greenhouse, Nursery, & Floriculture 237200 Land Subdivision Production 237300 Highway, Street, & Bridge Construction 316100 Leather & Hide Tanning & Finishing 111900 Other Crop Farming 237900 Other Heavy & Civil Engineering 316200 Footwear Mfg Construction 316900 Other Leather & Allied Product Mfg Animal Production & Aquaculture Wood Product Manufacturing 112100 Cattle Ranching & Farming Specialty Trade Contractors 112200 Hog & Pig Farming 238110 Poured Concrete Foundation & 321100 Sawmills & Wood Preservation 112300 Poultry & Egg Production Structure Contractors 321200 Veneer, Plywood, & Engineered Wood 112400 Sheep & Goat Farming 238120 Structural Steel & Precast Concrete Product Mfg 112500 Aquaculture Contractors 321900 Other Wood Product Mfg 112900 Other Animal Production 238130 Framing Contractors Paper Manufacturing 238140 Masonry Contractors 322100 Pulp, Paper, & Paperboard Mills Forestry and Logging 238150 Glass & Glazing Contractors 322200 Converted Paper Product Mfg 113100 Timber Tract Operations 238160 Roofing Contractors 113200 Forest Nurseries & Gathering of Forest 238170 Siding Contractors Printing and Related Support Activities Products 238190 Other Foundation, Structure, & 323100 Printing & Related Support Activities 113300 Logging Building Exterior Contractors Petroleum and Coal Products Manufacturing Fishing, Hunting and Trapping 238210 Electrical Contractors & Other Wiring 324110 Petroleum Refineries Installation Contractors 114100 Fishing 238220 Plumbing, Heating, & Air-Conditioning 324120 Asphalt Paving, Roofing, & Saturated 114200 Hunting & Trapping Contractors Materials Mfg Support Activities for Agriculture and Forestry 238290 Other Building Equipment Contractors 324190 Other Petroleum & Coal Products Mfg 115100 Support Activities for Crop Production 238310 Drywall & Insulation Contractors Chemical Manufacturing 115200 Support Activities for Animal Production 238320 Painting & Wall Covering Contractors 325100 Basic Chemical Mfg 115300 Support Activities for Forestry 238330 Flooring Contractors 325200 Resin, Synthetic Rubber, & Artificial & 238340 Tile & Terrazzo Contractors Synthetic Fibers & Filaments Mfg 238350 Finish Carpentry Contractors 325300 Pesticide, Fertilizer, & Other Agricultural Mining, Quarrying, and Oil and Gas 238390 Other Building Finishing Contractors Chemical Mfg Extraction 238900 Other Specialty Trade Contractors 325400 Pharmaceutical & Medicine Mfg 325500 Paint, Coating, & Adhesive Mfg 211100 Oil & Gas Extraction 325600 Soap, Cleaning Compound, & Toilet 212100 Coal Mining Manufacturing Preparation Mfg 212200 Metal Ore Mining 325900 Other Chemical Product & Preparation Mfg 212310 Stone Mining & Quarrying Food Manufacturing (Mfg) 212320 Sand, Gravel, Clay, & Ceramic & 311100 Animal Food Mfg Plastics and Rubber Products Manufacturing Refractory Minerals Mining & Quarrying 311200 Grain & Oilseed Milling 326100 Plastics Product Mfg 212390 Other Nonmetallic Mineral Mining & 311300 Sugar & Confectionery Product Mfg 326200 Rubber Product Mfg Quarrying 311400 Fruit & Vegetable Preserving & 213100 Support Activities for Mining Specialty Food Mfg Nonmetallic Mineral Product Manufacturing 311500 Dairy Product Mfg 327100 Clay Product & Refractory Mfg 311600 Animal Slaughtering & Processing 327200 Glass & Glass Product Mfg Utilities 311700 Seafood Product Preparation & 327300 Cement & Concrete Product Mfg Packaging 327400 Lime & Gypsum Product Mfg 221111 Hydroelectric Power Generation 311800 Bakeries & Tortilla Mfg 327900 Other Nonmetallic Mineral Product Mfg 221112 Fossil Fuel Electric Power Generation 311900 Other Food Mfg 221113 Nuclear Electric Power Generation Primary Metal Manufacturing 221114 Solar Electric Power Generation Beverage and Tobacco Product Manufacturing 331100 Iron & Steel Mills & Ferroalloy Mfg 221115 Wind Electric Power Generation 312110 Soft Drink & Ice Mfg 331200 Steel Product Mfg from Purchased 221116 Geothermal Electric Power Generation 312120 Breweries Steel 221117 Biomass Electric Power Generation 312130 Wineries 331300 Alumina & Aluminum Production & 221118 Other Electric Power Generation 312140 Distilleries Processing 221120 Electric Power Transmission, Control, & 312230 Tobacco Mfg 331400 Nonferrous Metal (except aluminum) Production & Processing Distribution Textile Mills 331500 Foundries 221210 Natural Gas Distribution 221300 Water, Sewage, & Other Systems 313100 Fiber, Yarn, & Thread Mills 221330 Steam and Air-Conditioning Supply 313200 Fabric Mills Fabricated Metal Product Manufacturing 313300 Textile & Fabric Finishing & Fabric 332100 Forging & Stamping Coating Mills 332200 Cutlery & Handtool Mfg 314100 Textile Furnishings Mills 332300 Architectural & Structural Metals Mfg |
Page 2 of 4 Publication 910 (10/22) 332400 Boiler, Tank, & Shipping Container Mfg 423700 Hardware, Plumbing & Heating 444240 Nursery, Garden Center, & Farm Supply 332500 Hardware Mfg Equipment & Supplies Merchant Retailers 332600 Spring & Wire Product Mfg Wholesalers 332700 Machine Shops; Turned Product; & 423800 Machinery, Equipment, & Supplies Food and Beverage Retailers Screw, Nut, & Bolt Mfg Merchant Wholesalers 445110 Supermarkets & Other Grocery Retailers 332800 Coating, Engraving, Heat Treating, & 423910 Sporting & Recreational Goods & (except Convenience Retailers) Allied Activities Supplies Merchant Wholesalers 445131 Convenience Retailers 332900 Other Fabricated Metal Product Mfg 423920 Toy & Hobby Goods & Supplies 445132 Vending Machine Operators Merchant Wholesalers 445200 Specialty Food Retailers Machinery Manufacturing 423930 Recyclable Material Merchant 445298 All Other Specialty Food Retailers 333100 Agriculture, Construction, & Mining Wholesalers 445320 Beer, Wine, & Liquor Retailers Machinery Mfg 423940 Jewelry, Watch, Precious Stone, & Furniture, Home Furnishings, Electronics, & 333200 Industrial Machinery Mfg Precious Metal Merchant Wholesalers Appliance Retailers 333300 Commercial & Service Industry 423990 Other Miscellaneous Durable Goods 449110 Furniture Retailers Machinery Mfg Merchant Wholesalers 449120 Home Furnishings Retailers 333400 Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg Merchant Wholesalers, Nondurable Goods 449121 Floor Covering Retailers 333500 Metalworking Machinery Mfg 424100 Paper & Paper Product Merchant 449122 Window Treatment Retailers 333600 Engine, Turbine & Power Transmission Wholesalers 449129 All Other Home Furnishing Retailers Equipment Mfg 424200 Drugs & Druggists’ Sundries Merchant 449210 Electronics & Appliance Retailers 333900 Other General Purpose Machinery Mfg Wholesalers General Merchandise Retailers Computer and Electronic Product 424300 Apparel, Piece Goods, & Notions 455110 Department Stores Manufacturing Merchant Wholesalers 455211 Warehouse Clubs & Supercenters 424400 Grocery & Related Product Merchant 455219 All Other General Merchandise Retailers 334100 Computer & Peripheral Equipment Mfg Wholesalers 334200 Communications Equipment Mfg 424500 Farm Product Raw Material Merchant Health & Personal Care Retailers 334300 Audio & Video Equipment Mfg Wholesalers 456110 Pharmacies & Drug Retailers 334400 Semiconductor & Other Electronic 424590 Other Farm Product Raw Material 456120 Cosmetics, Beauty Supplies, & Perfume Component Mfg Merchant Wholesalers (Including Retailers 334500 Navigational, Measuring, Cannabis Merchant Wholesalers) 456130 Optical Goods Retailers Electromedical, & Control Instruments Mfg 424600 Chemical & Allied Products Merchant 456191 Food (Health) Supplement Retailers 334600 Manufacturing & Reproducing Magnetic Wholesalers 456199 All Other Health & Personal Care & Optical Media 424710 Petroleum Bulk Stations & Terminals Retailers Electrical Equipment, Appliance, and 424720 Petroleum & Petroleum Products Gasoline Stations and Fuel Dealers Component Manufacturing Merchant Wholesalers (except bulk 457110 Gasoline Stations with Convenience 335100 Electric Lighting Equipment Mfg stations & terminals) Stores 335200 Household Appliance Mfg 424800 Beer, Wine, & Distilled Alcoholic 457120 Other Gasoline Stations 335300 Electrical Equipment Mfg Beverage Merchant Wholesalers 457210 Fuel Dealers 335900 Other Electrical Equipment & 424910 Farm Supplies Merchant Wholesalers Component Mfg 424920 Book, Periodical, & Newspaper Clothing, Clothing Accessories, Shoe, & Merchant Wholesalers Jewelry Retailers Transportation Equipment Manufacturing 424930 Flower, Nursery Stock, & Florists’ 458110 Clothing & Clothing Accessories 336100 Motor Vehicle Mfg Supplies Merchant Wholesalers Retailers 336200 Motor Vehicle Body & Trailer Mfg 424940 Tobacco Product & Electronic Cigarette 458210 Shoe Retailers 336300 Motor Vehicle Parts Mfg Merchant Wholesalers 458310 Jewelry Retailers 336400 Aerospace Product & Parts Mfg 424950 Paint, Varnish, & Supplies Merchant 458320 Luggage & Leather Goods Retailers 336500 Railroad Rolling Stock Mfg Wholesalers 336600 Ship & Boat Building 424990 Other Miscellaneous Nondurable Goods Sporting Goods, Hobby, Musical Instrument, 336900 Other Transportation Equipment Mfg Merchant Wholesalers Book, & Miscellaneous Retailers 459110 Sporting Goods Retailers Furniture and Related Product Manufacturing Wholesale Trade Agents and Brokers 459120 Hobby, Toy, & Game Retailers 337100 Household & Institutional Furniture 425120 Wholesale Trade Agents & Brokers 459130 Sewing, Needlework, & Piece Goods & Kitchen Cabinet Mfg Retailers 337200 Office Furniture (including fixtures) Mfg 459140 Musical Instrument & Supplies Retailers 337900 Other Furniture Related Product Mfg Retail Trade 459210 Book Retailers & News Dealers Miscellaneous Manufacturing Motor Vehicle and Parts Dealers 459310 Florists 339110 Medical Equipment & Supplies Mfg 441110 New Car Dealers 459410 Office Supplies & Stationery Retailers 339900 Other Miscellaneous Mfg 441120 Used Car Dealers 459420 Gift, Novelty, & Souvenir Retailers 441210 Recreational Vehicle Dealers 459510 Used Merchandise Retailers 441222 Boat Dealers 459910 Pet & Pet Supplies Retailers Wholesale Trade 441227 Motorcycle, ATV, & All Other Motor 459920 Art Dealers Merchant Wholesalers, Durable Goods Vehicle Dealers 459930 Manufactured (Mobile) Home Dealers 441330 Automotive Parts and Accessories 459991 Tobacco, Electronic Cigarette, & Other 423100 Motor Vehicle & Motor Vehicle Parts & Retailers Smoke Supplies Retailers (including Supplies Merchant Wholesalers 441340 Tire Dealers Vape Shops) 423200 Furniture & Home Furnishing Merchant 459999 All Other Miscellaneous Retailers Wholesalers Building Material and Garden Equipment and 423300 Lumber & Other Construction Materials Supplies Dealers Merchant Wholesalers 444110 Home Centers Transportation and Warehousing 423400 Professional & Commercial Equipment 444120 Paint and Wallpaper Retailers Air, Rail, and Water Transportation & Supplies Merchant Wholesalers 444140 Hardware Retailers 481100 Scheduled Air Transportation 423500 Metal & Mineral (except petroleum) 444180 Other Building Material Dealers 481200 Nonscheduled Air Transportation Merchant Wholesalers 423600 Household Appliances & Electrical Lawn & Garden Equipment & Supplies 482100 Rail Transportation & Electronic Goods Merchant Retailers 483100 Deep Sea, Coastal, & Great Lakes Wholesalers 444230 Outdoor Power Equipment Retailers Water Transportation 483200 Inland Water Transportation |
Publication 910 (10/22) Page 3 of 4 Truck Transportation Telecommunications 531120 Lessors of Nonresidential Buildings 484100 General Freight Trucking 517110 Wired & Wireless Telecommunications (except Miniwarehouses) 484200 Specialized Freight Trucking Carriers (except Satellite) 531130 Lessors of Miniwarehouses & 517120 Telecommunications Resellers & Agents Self-Storage Units Transit and Ground Passenger Transportation for Wireless Telecommunication 531190 Lessors of Other Real Estate Property 485100 Urban Transit Systems Services 531210 Offices of Real Estate Agents & Brokers 485200 Interurban & Rural Bus Transportation 517410 Satellite Telecommunications 531310 Real Estate Property Managers 485310 Taxi & Ridesharing Services 517810 All Other Telecommunications 531320 Offices of Real Estate Appraisers 485320 Limousine Service 531390 Other Activities Related to Real Estate 485400 School & Employee Bus Transportation Computing Infrastructure Providers, Data 485500 Charter Bus Industry Processing, Web Hosting, & Related Services Rental and Leasing Services 485900 Other Transit & Ground Passenger 518210 Computing Infrastructure Providers, 532110 Passenger Car Rental & Leasing Transportation Data Processing, Web Hosting, 532120 Truck, Utility Trailer, & RV Rental & & Related Services Leasing Pipeline Transportation 532210 Consumer Electronics & Appliances 486100 Pipeline Transportation of Crude Oil Other Information Services Rental 486200 Pipeline Transportation of Natural Gas 519200 Web Search Portals, Libraries, Archives, 532280 Other Consumer Goods Rental 486900 Other Pipeline Transportation and Other Information Services 532310 General Rental Centers Scenic and Sightseeing Transportation 532400 Commercial & Industrial Machinery & Equipment Rental & Leasing 487100 Scenic & Sightseeing Transportation, Finance and Insurance Land Lessors of Nonfinancial Intangible Assets 487200 Scenic & Sightseeing Transportation, Monetary Authorities - Central Bank (except copyrighted works) Water 521110 Monetary Authorities - Central Bank 533110 Lessors of Nonfinancial Intangible 487900 Scenic & Sightseeing Transportation, Depository Credit Intermediation Assets (except copyrighted works) Other 522110 Commercial Banking Support Activities for Transportation 522130 Credit Unions Professional, Scientific, and 488100 Support Activities for Air Transportation 522180 Saving Institutions & Other Depository 488200 Support Activities for Rail Transportation Credit Intermediation Technical Services Legal Services 488300 Support Activities for Water Nondepository Credit Intermediation 541100 Legal Services Transportation 522210 Credit Card Issuing 488410 Motor Vehicle Towing 522220 Sales Financing Accounting, Tax Preparation, Bookkeeping, 488490 Other Support Activities for Road 522291 Consumer Lending and Payroll Services Transportation 522292 Real Estate Credit 541211 Offices of Certified Public Accountants 488500 Freight Transportation Arrangement 522299 International, Secondary Market, & All 541213 Tax Preparation Services 488900 Other Support Activities for Other Nondepository Credit 541214 Payroll Services Transportation Intermediation 541219 Other Accounting Services Postal Service, Couriers and Messengers Activities Related to Credit Intermediation Architectural, Engineering, and Related 491100 Postal Service 522310 Mortgage and Nonmortgage Loan Services 492100 Couriers & Express Delivery Services Brokers 541310 Architectural Services 492200 Local Messengers & Local Delivery 522320 Financial Transactions Processing, 541320 Landscape Architecture Services Warehousing and Storage Reserve, & Clearinghouse Activities 541330 Engineering Services 493100 Warehousing & Storage 522390 Other Activities Related to Credit 541340 Drafting Services Intermediation 541350 Building Inspection Services 541360 Geophysical Surveying & Mapping Securities, Commodity Contracts, and Other Services Information Financial Investments and Related Activities 541370 Surveying & Mapping (except Motion Picture & Video Industries 523150 Investment Banking & Securities geophysical) Services 512110 Motion Picture & Video Production Intermediation 541380 Testing Laboratories & Services 512120 Motion Picture & Video Distribution 523160 Commodity Contracts Intermediation 512130 Motion Picture & Video Exhibition 523210 Securities and Commodity Exchanges Specialized Design Services 512190 Postproduction Services & Other Motion 523910 Miscellaneous Intermediation 541410 Interior Design Services Picture & Video Industries 523940 Portfolio Management & Investment 541420 Industrial Design Services 512199 Other Motion Picture & Video Industries Advice 541430 Graphic Design Services 523991 Trust, Fiduciary, & Custody Activities 541490 Other Specialized Design Services Sound Recording Industries 523999 Miscellaneous Financial Investment Computer Systems Design and Related 512230 Music Publishers Activities Services 512240 Sound Recording Studios 512250 Record Production and Distribution Insurance Carriers and Related Activities 541511 Custom Computer Programming 512290 Other Sound Recording Industries 524100 Insurance Carriers Services 524210 Insurance Agencies & Brokerages 541512 Computer Systems Design Services Publishing Industries 524290 Other Insurance Related Activities 541513 Computer Facilities Management 513110 Newspaper Publishers Services 513120 Periodical Publishers Funds, Trusts, and Other Financial Vehicles 541519 Other Computer Related Services 513130 Book Publishers 525100 Insurance & Employee Benefit Funds 513140 Directory & Mailing List Publishers 525910 Open-End Investment Funds Management, Scientific, and Technical 513191 Greeting Card Publishers 525920 Trusts, Estates, & Agency Accounts Consulting Services 513199 All Other Publishers 525990 Other Financial Vehicles (including 541600 Management, Scientific, & Technical 513210 Software Publishers mortgage real estate investment Consulting Services trusts (REITs)) 541700 Scientific Research & Development Broadcasting and Content Providers Services 516110 Radio Broadcasting Stations 541800 Advertising, Public Relations, & Related 516120 Television Broadcasting Stations Real Estate and Rental and Leasing Services 516210 Media Streaming Distribution Services, 541910 Marketing Research & Public Opinion Social Networks, & Other Media Real Estate Polling Networks and Content Providers 531110 Lessors of Residential Buildings & 541920 Photographic Services Dwellings 541930 Translation & Interpretation Services |
Page 4 of 4 Publication 910 (10/22) 541940 Veterinary Services Outpatient Care Centers 722511 Full-Service Restaurants 541990 All Other Professional, Scientific, & 621400 Outpatient Care Centers 722513 Limited-Service Restaurants Technical Services 722514 Cafeterias, Grill Buffets, & Buffets Medical and Diagnostic Laboratories 722515 Snack & Nonalcoholic Beverage Bars 621500 Medical & Diagnostic Laboratories Management of Companies and 621600 Home Health Care Services Enterprises 621900 Other Ambulatory Health Care Services Repair and Maintenance 551111 Offices of Bank Holding Companies Hospitals 811110 Automotive Mechanical and Electrical 551112 Offices of Other Holding Companies 622100 General Medical & Surgical Hospitals Repair & Maintenance 551114 Corporate, Subsidiary, & Regional 622200 Psychiatric & Substance Abuse Hospitals 811120 Automotive Body, Paint, Interior, & Managing Offices 622300 Specialty (except Psychiatric & Glass Repair Substance Abuse) Hospitals 811190 Other Automotive Repair & Maintenance 811200 Electronic & Precision Equipment Administrative and Support and Nursing and Residential Care Facilities Repair & Maintenance Waste Management and Remediation 623100 Nursing Care Facilities (Skilled Nursing 811300 Commercial & Industrial Machinery & Facilities) Equipment (except Automotive & Services 623200 Residential Intellectual & Developmental Electronic) Repair & Maintenance Administrative and Support Services Disability, Mental Health, & Substance 811410 Home & Garden Equipment & 561100 Office Administrative Services Abuse Facilities Appliance Repair & Maintenance 561200 Facilities Support Services 623300 Continuing Care Retirement 811420 Reupholstery & Furniture Repair 561300 Employment Services Communities & Assisted Living 811430 Footwear & Leather Goods Repair 561410 Document Preparation Services Facilities for the Elderly 811490 Other Personal & Household Goods 561421 Telephone Answering Services 623900 Other Residential Care Facilities Repair & Maintenance 561422 Telemarketing Bureaus & Other Social Assistance Contact Centers 624100 Individual & Family Services 561430 Business Service Centers 624200 Community Food & Housing, & Personal and Laundry Services 561440 Collection Agencies Emergency & Other Relief Services 812111 Barber Shops 561450 Credit Bureaus 624310 Vocational Rehabilitation Services 812112 Beauty Salons 561490 Other Business Support Services 624410 Child Care Services 812113 Nail Salons 561500 Travel Arrangement & Reservation Services 812190 Other Personal Care Services 812200 Death Care Services Investigation and Security Services Arts, Entertainment, and Recreation 812310 Coin-Operated Laundries & Drycleaners 561611 Investigation & Personal Background Performing Arts, Spectator Sports, and Related 812320 Drycleaning & Laundry Services (except Check Services Industries coin-operated) 561612 Security Guards & Patrol Services 711100 Performing Arts Companies 812330 Linen & Uniform Supply 561613 Armored Car Services 711200 Spectator Sports 812910 Pet Care (except Veterinary) Services 561621 Security Systems Services (except 711300 Promoters of Performing Arts, Sports, & 812920 Photofinishing Locksmiths) Similar Events 812930 Parking Lots & Garages 561622 Locksmiths 711400 Agents & Managers for Artists, Athletes, 812990 All Other Personal Services Services to Buildings and Dwellings Entertainers, & Other Public Figures 561710 Exterminating & Pest Control Services 711500 Independent Artists, Writers, & 561720 Janitorial Services Performers Religious, Grantmaking, Civic, Professional, and Similar 561730 Landscaping Services Museums, Historical Sites, and Similar Organizations 561740 Carpet & Upholstery Cleaning Services Institutions 561790 Other Services to Buildings & Dwellings 712100 Museums, Historical Sites, & Similar 813100 Religious Organizations Other Support Services Institutions 813200 Grantmaking & Giving Services 813300 Social Advocacy Organizations 561900 Other Support Services Amusement, Gambling, and Recreation 813400 Civic & Social Organizations Waste Management and Remediation Services Industries 813910 Business Associations 562100 Waste Collection 713100 Amusement Parks & Arcades 813920 Professional Organizations 562200 Waste Treatment & Disposal 713200 Gambling Industries 813930 Labor Unions & Similar Labor 562900 Remediation & Other Waste 713910 Golf Courses & Country Clubs Organizations Management Services 713920 Skiing Facilities 813940 Political Organizations 713930 Marinas 813990 Other Similar Organizations (including 713940 Fitness & Recreational Sports Centers athletic associations, condominium & Educational Services 713950 Bowling Centers homeowners’ associations, and athletic 713990 All Other Amusement & Recreation leagues) 611100 Elementary & Secondary Schools Industries 611200 Junior Colleges 611300 Colleges, Universities, & Professional Public Administration Schools Accommodation and Food Services 611400 Business Schools & Computer & 921100 Executive, Legislative, & Other Management Training Accommodation General Government Support 611500 Technical & Trade Schools 721110 Hotels (except Casino Hotels) & Motels 922100 Justice, Public Order, & Safety 611600 Other Schools & Instruction 721120 Casino Hotels Activities 611700 Educational Support Services 721191 Bed & Breakfast Inns 923100 Administration of Human Resource 721199 All Other Traveler Accommodation Programs 721200 RV Parks & Recreational Camps 924100 Administration of Environmental Quality Health Care and Social Assistance 721300 Rooming & Boarding Houses, Programs Dormitories, and Workers’ Camps Offices of Physicians and Dentists 925100 Administration of Housing Programs, 621100 Offices of Physicians Food Services and Drinking Places Urban Planning, & Community 621200 Offices of Dentists 722310 Food Service Contractors Development 722320 Caterers 926100 Administration of Economic Programs Offices of Other Health Practitioners 722330 Mobile Food Services 927100 Space Research & Technology 621300 Offices of Other Health Practitioners 722410 Drinking Places (alcoholic beverages) 928100 National Security & International Affairs |