Publication 910(6/18) NAiCS Codes for Principal Business Activity for New York State Tax Purposes The following list includes North American Industry Classification System (NAICS) codes for New York State tax purposes. Select the code that best matches your primary business activity. The list is arranged by type of industry. Agriculture, Forestry, Fishing and Construction Apparel Manufacturing 315100 Apparel Knitting Mills Hunting Construction of Buildings and Heavy and Civil 315200 Cut & Sew Apparel Mfg Crop Production Engineering Construction 315900 Apparel Accessories & Other Apparel Mfg 111100 Oilseed & Grain Farming 236100 Residential Building Construction 111200 Vegetable & Melon Farming 236200 Nonresidential Building Construction Leather and Allied Product Manufacturing 111300 Fruit & Tree Nut Farming 237100 Utility System Construction 316100 Leather & Hide Tanning & Finishing 111400 Greenhouse, Nursery, & Floriculture 237200 Land Subdivision 316200 Footwear Mfg Production 237300 Highway, Street, & Bridge Construction 316900 Other Leather & Allied Product Mfg 111900 Other Crop Farming 237900 Other Heavy & Civil Engineering Construction Wood Product Manufacturing Animal Production 321100 Sawmills & Wood Preservation 112100 Cattle Ranching & Farming Specialty Trade Contractors 321200 Veneer, Plywood, & Engineered Wood 112200 Hog & Pig Farming 238110 Poured Concrete Foundation & Product Mfg 112300 Poultry & Egg Production Structure Contractors 321900 Other Wood Product Mfg 112400 Sheep & Goat Farming 238120 Structural Steel & Precast Concrete 112500 Aquaculture Contractors Paper Manufacturing 112900 Other Animal Production 238130 Framing Contractors 322100 Pulp, Paper, & Paperboard Mills 238140 Masonry Contractors 322200 Converted Paper Product Mfg Forestry and Logging 238150 Glass & Glazing Contractors Printing and Related Support Activities 113100 Timber Tract Operations 238160 Roofing Contractors 323100 Printing & Related Support Activities 113200 Forest Nurseries & Gathering of Forest 238170 Siding Contractors Products 238190 Other Foundation, Structure, & Petroleum and Coal Products Manufacturing 113300 Logging Building Exterior Contractors 324110 Petroleum Refineries Fishing, Hunting and Trapping 238210 Electrical Contractors & Other Wiring 324120 Asphalt Paving, Roofing, & Saturated Installation Contractors Materials Mfg 114100 Fishing 238220 Plumbing, Heating, & Air-Conditioning 324190 Other Petroleum & Coal Products Mfg 114200 Hunting & Trapping Contractors Chemical Manufacturing Support Activities for Agriculture and Forestry 238290 Other Building Equipment Contractors 115100 Support Activities for Crop Production 238310 Drywall & Insulation Contractors 325100 Basic Chemical Mfg 115200 Support Activities for Animal Production 238320 Painting & Wall Covering Contractors 325200 Resin, Synthetic Rubber, & Artificial & 115300 Support Activities for Forestry 238330 Flooring Contractors Synthetic Fibers & Filaments Mfg 238340 Tile & Terrazzo Contractors 325300 Pesticide, Fertilizer, & Other Agricultural 238350 Finish Carpentry Contractors Chemical Mfg Mining, Quarrying, and Oil and Gas 238390 Other Building Finishing Contractors 325400 Pharmaceutical & Medicine Mfg Extraction 238900 Other Specialty Trade Contractors 325500 Paint, Coating, & Adhesive Mfg 325600 Soap, Cleaning Compound, & Toilet 211100 Oil & Gas Extraction Preparation Mfg 212100 Coal Mining Manufacturing 325900 Other Chemical Product & Preparation Mfg 212200 Metal Ore Mining Plastics and Rubber Products Manufacturing 212310 Stone Mining & Quarrying Food Manufacturing (Mfg) 212320 Sand, Gravel, Clay, & Ceramic & 311100 Animal Food Mfg 326100 Plastics Product Mfg Refractory Minerals Mining & Quarrying 311200 Grain & Oilseed Milling 326200 Rubber Product Mfg 212390 Other Nonmetallic Mineral Mining & 311300 Sugar & Confectionery Product Mfg Nonmetallic Mineral Product Manufacturing Quarrying 311400 Fruit & Vegetable Preserving & 327100 Clay Product & Refractory Mfg 213100 Support Activities for Mining Specialty Food Mfg 327200 Glass & Glass Product Mfg 311500 Dairy Product Mfg 327300 Cement & Concrete Product Mfg 311610 Animal Slaughtering & Processing Utilities 311700 Seafood Product Preparation & 327400 Lime & Gypsum Product Mfg Packaging 327900 Other Nonmetallic Mineral Product Mfg 221111 Hydroelectric Power Generation 311800 Bakeries & Tortilla Mfg Primary Metal Manufacturing 221112 Fossil Fuel Electric Power Generation 311900 Other Food Mfg 331100 Iron & Steel Mills & Ferroalloy Mfg 221113 Nuclear Electric Power Generation 331200 Steel Product Mfg from Purchased 221114 Solar Electric Power Generation Beverage and Tobacco Product Manufacturing 221115 Wind Electric Power Generation 312110 Soft Drink & Ice Mfg Steel 221116 Geothermal Electric Power Generation 312120 Breweries 331300 Alumina & Aluminum Production & 221117 Biomass Electric Power Generation 312130 Wineries Processing 221118 Other Electric Power Generation 312140 Distilleries 331400 Nonferrous Metal (except aluminum) 221120 Electric Power Transmission, Control, & 312200 Tobacco Mfg Production & Processing 331500 Foundries Distribution Textile Mills and Textile Product Mills Fabricated Metal Product Manufacturing 221200 Natural Gas Distribution 221300 Water, Sewage, & Other Systems 313100 Fiber, Yarn, & Thread Mills 332100 Forging & Stamping 313200 Fabric Mills 332200 Cutlery & Handtool Mfg 313300 Textile & Fabric Finishing & Fabric 332300 Architectural & Structural Metals Mfg Coating Mills 332400 Boiler, Tank, & Shipping Container Mfg 314100 Textile Furnishings Mills 332500 Hardware Mfg 314900 Other Textile Product Mills 332600 Spring & Wire Product Mfg |
Page 2 of 4 Publication 910 (6/18) 332700 Machine Shops; Turned Product; & 423800 Machinery, Equipment, & Supplies Food and Beverage Stores Screw, Nut, & Bolt Mfg Merchant Wholesalers 445110 Supermarkets & Other Grocery Stores 332800 Coating, Engraving, Heat Treating, & 423910 Sporting & Recreational Goods & 445120 Convenience Stores (without gasoline Allied Activities Supplies Merchant Wholesalers stations) 332900 Other Fabricated Metal Product Mfg 423920 Toy & Hobby Goods & Supplies 445200 Specialty Food Stores Merchant Wholesalers 445300 Beer, Wine, & Liquor Stores Machinery Manufacturing 423930 Recyclable Material Merchant 333100 Agriculture, Construction, & Mining Wholesalers Health and Personal Care Stores Machinery Mfg 423940 Jewelry, Watch, Precious Stone, & 446110 Pharmacies & Drug Stores 333200 Industrial Machinery Mfg Precious Metal Merchant Wholesalers 446120 Cosmetics, Beauty Supplies, & Perfume 333300 Commercial & Service Industry 423990 Other Miscellaneous Durable Goods Stores Machinery Mfg Merchant Wholesalers 446130 Optical Goods Stores 333400 Ventilation, Heating, Air-Conditioning, & 446190 Other Health & Personal Care Stores Commercial Refrigeration Equipment Mfg Merchant Wholesalers, Nondurable Goods 333500 Metalworking Machinery Mfg 424100 Paper & Paper Product Merchant Gasoline Stations 333600 Engine, Turbine & Power Transmission Wholesalers 447110 Gasoline Stations with Convenience Equipment Mfg 424200 Drugs & Druggists’ Sundries Merchant Stores 333900 Other General Purpose Machinery Mfg Wholesalers 447190 Other Gasoline Stations Computer and Electronic Product 424300 Apparel, Piece Goods, & Notions Clothing and Clothing Accessories Stores Manufacturing Merchant Wholesalers 448100 Clothing Stores 424400 Grocery & Related Product Merchant 448200 Shoe Stores 334100 Computer & Peripheral Equipment Mfg Wholesalers 448310 Jewelry Stores 334200 Communications Equipment Mfg 424500 Farm Product Raw Material Merchant 448320 Luggage & Leather Goods Stores 334300 Audio & Video Equipment Mfg Wholesalers 334400 Semiconductor & Other Electronic 424600 Chemical & Allied Products Merchant Sporting Goods, Hobby, Book, and Music Component Mfg Wholesalers Stores 334500 Navigational, Measuring, 424710 Petroleum Bulk Stations & Terminals 451110 Sporting Goods Stores Electromedical, & Control Instruments Mfg 424720 Petroleum & Petroleum Products 451120 Hobby, Toy, & Game Stores 334600 Manufacturing & Reproducing Magnetic Merchant Wholesalers (except bulk 451130 Sewing, Needlework, & Piece Goods & Optical Media stations & terminals) Stores Electrical Equipment, Appliance, and 424800 Beer, Wine, & Distilled Alcoholic 451140 Musical Instrument & Supplies Stores Component Manufacturing Beverage Merchant Wholesalers 451211 Book Stores 335100 Electric Lighting Equipment Mfg 424910 Farm Supplies Merchant Wholesalers 451212 News Dealers & Newsstands 335200 Household Appliance Mfg 424920 Book, Periodical, & Newspaper General Merchandise Stores 335300 Electrical Equipment Mfg Merchant Wholesalers 335900 Other Electrical Equipment & 424930 Flower, Nursery Stock, & Florists’ 452200 Department Stores Component Mfg Supplies Merchant Wholesalers 452311 Warehouse Clubs & Supercenters 424940 Tobacco & Tobacco Product Merchant 452319 All Other General Merchandise Stores Transportation Equipment Manufacturing Wholesalers Miscellaneous Store Retailers 336100 Motor Vehicle Mfg 424950 Paint, Varnish, & Supplies Merchant 453100 Florists 336200 Motor Vehicle Body & Trailer Mfg Wholesalers 453210 Office Supplies & Stationery Stores 336300 Motor Vehicle Parts Mfg 424990 Other Miscellaneous Nondurable Goods 453220 Gift, Novelty, & Souvenir Stores 336400 Aerospace Product & Parts Mfg Merchant Wholesalers 453300 Used Merchandise Stores 336500 Railroad Rolling Stock Mfg 453910 Pet & Pet Supplies Stores 336600 Ship & Boat Building Wholesale Electronic Markets and Agents and 336900 Other Transportation Equipment Mfg Brokers 453920 Art Dealers 425110 Business to Business Electronic Markets 453930 Manufactured (Mobile) Home Dealers Furniture and Related Product Manufacturing 425120 Wholesale Trade Agents & Brokers 453991 Tobacco Stores 337100 Household & Institutional Furniture & Kitchen 453998 All Other Miscellaneous Store Retailers Cabinet Mfg Nonstore Retailers 337200 Office Furniture (including fixtures) Mfg Retail Trade 454100 Electronic Shopping & Mail-Order Houses 337900 Other Furniture Related Product Mfg Motor Vehicle and Parts Dealers 454200 Vending Machine Operators Miscellaneous Manufacturing 441110 New Car Dealers 454310 Fuel Dealers 339110 Medical Equipment & Supplies Mfg 441120 Used Car Dealers 454390 Other Direct Selling Establishments 339900 Other Miscellaneous Mfg 441210 Recreational Vehicle Dealers (including craft show & flea market 441222 Boat Dealers vendors) 441228 Motorcycle, ATV, & All Other Motor Wholesale Trade Vehicle Dealers Merchant Wholesalers, Durable Goods 441300 Automotive Parts, Accessories, & Tire Transportation and Warehousing Stores 423100 Motor Vehicle & Motor Vehicle Parts & Air, Rail, and Water Transportation Supplies Merchant Wholesalers Furniture and Home Furnishings Stores 481100 Scheduled Air Transportation 423200 Furniture & Home Furnishing Merchant 442100 Furniture Stores 481200 Nonscheduled Air Transportation Wholesalers 442200 Home Furnishing Stores 482100 Rail Transportation 423300 Lumber & Other Construction Materials 483100 Deep Sea, Coastal, & Great Lakes Merchant Wholesalers Electronics and Appliance Stores Water Transportation 423400 Professional & Commercial Equipment 443100 Electronics & Appliance Stores 483200 Inland Water Transportation & Supplies Merchant Wholesalers Building Material and Garden Equipment and Truck Transportation 423500 Metal & Mineral (except petroleum) Supplies Dealers 484100 General Freight Trucking Merchant Wholesalers 444100 Building Material & Supplies Dealers 484200 Specialized Freight Trucking 423600 Household Appliances & Electrical 444200 Lawn & Garden Equipment & Supplies Stores Transit and Ground Passenger Transportation & Electronic Goods Merchant Wholesalers 485100 Urban Transit Systems 423700 Hardware, & Plumbing & Heating 485200 Interurban & Rural Bus Transportation Equipment & Supplies Merchant 485310 Taxi Service Wholesalers 485320 Limousine Service |
Publication 910 (6/18) Page 3 of 4 485400 School & Employee Bus Transportation Nondepository Credit intermediation Architectural, Engineering, and Related Services 485500 Charter Bus Industry 522210 Credit Card Issuing 541310 Architectural Services 485900 Other Transit & Ground Passenger 522220 Sales Financing 541320 Landscape Architecture Services Transportation 522291 Consumer Lending 541330 Engineering Services 522292 Real Estate Credit 541340 Drafting Services Pipeline Transportation 522293 International Trade Financing 541350 Building Inspection Services 486100 Pipeline Transportation of Crude Oil 522294 Secondary Market Financing 541360 Geophysical Surveying & Mapping 486200 Pipeline Transportation of Natural Gas 522298 All Other Nondepository Credit Services 486900 Other Pipeline Transportation Intermediation 541370 Surveying & Mapping (except Scenic and Sightseeing Transportation Activities Related to Credit intermediation geophysical) Services 487100 Scenic & Sightseeing Transportation, 522300 Activities Related to Credit 541380 Testing Laboratories Land Intermediation Specialized Design Services 487200 Scenic & Sightseeing Transportation, 541410 Interior Design Services Water Securities, Commodity Contracts, and Other 487900 Scenic & Sightseeing Transportation, Financial investments and Related Activities 541420 Industrial Design Services 541430 Graphic Design Services Other 523110 Investment Banking & Securities Dealing 541490 Other Specialized Design Services 523120 Securities Brokerage Support Activities for Transportation 523130 Commodity Contracts Dealing Computer Systems Design and Related 488100 Support Activities for Air Transportation 523140 Commodity Contracts Brokerage Services 488200 Support Activities for Rail Transportation 523200 Securities & Commodity Exchanges 541500 Computer Systems Design & Related 488300 Support Activities for Water 523900 Other Financial Investment Activities Services Transportation 488410 Motor Vehicle Towing insurance Carriers and Related Activities Other Professional, Scientific, and Technical 488490 Other Support Activities for Road 524100 Direct Insurance & Reinsurance Services Transportation Carriers 541600 Management, Scientific, & Technical 488500 Freight Transportation Arrangement 524210 Insurance Agencies & Brokerages Consulting Services 488900 Other Support Activities for Transportation 524290 Other Insurance Related Activities 541700 Scientific Research & Development Postal Service, Couriers and Messengers Funds, Trusts, and Other Financial Vehicles Services 541800 Advertising, Public Relations, & Related 491100 Postal Service 525100 Insurance & Employee Benefit Funds Services 492100 Couriers & Express Delivery Services 525910 Open-End Investment Funds 541910 Marketing Research & Public Opinion 492200 Local Messengers & Local Delivery 525920 Trusts, Estates, & Agency Accounts Polling 525990 Other Financial Vehicles including 541920 Photographic Services Warehousing and Storage mortgage real estate investment 541930 Translation & Interpretation Services 493100 Warehousing & Storage trusts (REITs) 541940 Veterinary Services 541990 All Other Professional, Scientific, & information Real Estate and Rental and Leasing Technical Services Publishing industries (except internet) Real Estate 511100 Newspaper, Periodical, Book, & 531110 Lessors of Residential Buildings & Management of Companies and Directory Publishers Dwellings Enterprises 511200 Software Publishers 531120 Lessors of Nonresidential Buildings Motion Picture and Sound Recording industries 531130 Lessors of Miniwarehouses & Self- 551111 Offices of Bank Holding Companies 512100 Motion Picture & Video Industries Storage Units 551112 Offices of Other Holding Companies 512200 Sound Recording Industries 531190 Lessors of Other Real Estate Property 551114 Corporate, Subsidiary, & Regional 531210 Offices of Real Estate Agents & Brokers Managing Offices Broadcasting (except internet) 531310 Real Estate Property Managers 515100 Radio & Television Broadcasting 531320 Offices of Real Estate Appraisers Administrative and Support and 515200 Cable & Other Subscription Programming 531390 Other Activities Related to Real Estate Waste Management and Remediation Telecommunications Rental and Leasing Services Services 517311 Wired Telecommunications Carriers 532110 Passenger Car Rental & Leasing 517312 Wireless Telecommunications 532120 Truck, Utility Trailer, & RV Rental & Administrative and Support Services Carriers Leasing 561100 Office Administrative Services 517400 Satellite Telecommunications 532210 Consumer Electronics & Appliances 561200 Facilities Support Services 517911 Telecommunications Resellers Rental 561300 Employment Services 517919 All Other Telecommunications 532280 Other Consumer Goods Rental 561410 Document Preparation Services Data Processing, Hosting, & Related Services 532300 General Rental Centers 561421 Telephone Answering Services 532400 Commercial & Industrial Machinery & 561422 Telemarketing Bureaus & Other 518200 Data Processing, Hosting, & Related Equipment Rental & Leasing Contact Centers Services 561430 Business Service Centers Lessors of Nonfinancial Intangible Assets 561440 Collection Agencies Other information Services (except copyrighted works) 561450 Credit Bureaus 519100 Other Information Services 533100 Lessors of Nonfinancial Intangible 561490 Other Business Support Services Assets (except copyrighted works) 561500 Travel Arrangement & Reservation Finance and insurance Services Monetary Authorities - Central Bank Professional, Scientific, and 561610 Investigation, Guard, & Armored Car Services 521100 Monetary Authorities - Central Bank Technical Services 561620 Security Systems Services Depository Credit intermediation Legal Services 522110 Commercial Banking 541100 Legal Services Services to Buildings and Dwellings 561710 Exterminating & Pest Control Services 522120 Savings Institutions Accounting, Tax Preparation, Bookkeeping, 561720 Janitorial Services 522130 Credit Unions and Payroll Services 561730 Landscaping Services 522190 Other Depository Credit Intermediation 541211 Offices of Certified Public Accountants 561740 Carpet & Upholstery Cleaning Services 541213 Tax Preparation Services 561790 Other Services to Buildings & Dwellings 541214 Payroll Services 541219 Other Accounting Services |
Page 4 of 4 Publication 910 (6/18) Other Support Services Museums, Historical Sites, and Similar Religious, Grantmaking, Civic, 561900 Other Support Services institutions Professional, and Similar Waste Management and Remediation Services 712100 Museums, Historical Sites, & Similar Organizations Institutions 562100 Waste Collection 813100 Religious Organizations 562200 Waste Treatment & Disposal Amusement, Gambling, and Recreation 813200 Grantmaking & Giving Services 562900 Remediation & Other Waste industries 813300 Social Advocacy Organizations Management Services 713100 Amusement Parks & Arcades 813400 Civic & Social Organizations 713200 Gambling Industries 813910 Business Associations 713910 Golf Courses & Country Clubs 813920 Professional Organizations Educational Services 713920 Skiing Facilities 813930 Labor Unions & Similar Labor 611100 Elementary & Secondary Schools 713930 Marinas Organizations 611200 Junior Colleges 713940 Fitness & Recreational Sports Centers 813940 Political Organizations 611300 Colleges, Universities, & Professional 713950 Bowling Centers 813990 Other Similar Organizations (including Schools 713990 All Other Amusement & Recreation athletic associations, condominium & 611400 Business Schools & Computer & Services homeowners’ associations, and athletic Management Training leagues) 611500 Technical & Trade Schools 611600 Other Schools & Instruction Accommodation and Food Services 611700 Educational Support Services Accommodation Public Administration 721110 Hotels (except casino hotels) & Motels 921100 Executive, Legislative, & Other 721120 Casino Hotels General Government Support Health Care and Social Assistance 721191 Bed & Breakfast Inns 922100 Justice, Public Order, & Safety Offices of Physicians and Dentists 721199 All Other Traveler Accommodation Activities 621100 Offices of Physicians 721200 RV Parks & Recreational Camps 923100 Administration of Human Resource 621200 Offices of Dentists 721300 Rooming & Boarding Houses Programs Offices of Other Health Practitioners Food Services and Drinking Places 924100 Administration of Environmental Quality 621300 Offices of Other Health Practitioners 722310 Food Services Contractors Programs 722320 Caterers 925100 Administration of Housing Programs, Outpatient Care Centers 722330 Mobile Food Services Urban Planning, & Community 621400 Outpatient Care Centers 722400 Drinking Places (alcoholic beverages) Development Medical and Diagnostic Laboratories 722511 Full-Service Restaurants 926100 Administration of Economic Programs 621500 Medical & Diagnostic Laboratories 722513 Limited-Service Restaurants 927100 Space Research & Technology 722514 Cafeterias, Grill Buffets, & Buffets 928100 National Security & International Affairs Home Health Care Services 722515 Snack & Nonalcoholic Beverage Bars 621600 Home Health Care Services Other Ambulatory Health Care Services Repair and Maintenance 621900 Other Ambulatory Health Care Services 811110 Automotive Mechanical & Electrical Hospitals Repair & Maintenance 622100 General Medical & Surgical Hospitals 811120 Automotive Body, Paint, Interior, & 622200 Psychiatric & Substance Abuse Glass Repair Hospitals 811190 Other Automotive Repair & Maintenance 622300 Specialty Hospitals 811200 Electronic & Precision Equipment Nursing and Residential Care Facilities Repair & Maintenance 811300 Commercial & Industrial Machinery & 623100 Nursing Care Facilities Equipment Repair & Maintenance 623200 Residential Intellectual & Developmental 811410 Home & Garden Equipment & Disability, Mental Health, & Substance Appliance Repair & Maintenance Abuse Facilities 811420 Reupholstery & Furniture Repair 623300 Continuing Care Retirement 811430 Footwear & Leather Goods Repair Communities & Assisted Living 811490 Other Personal & Household Goods Facilities for the Elderly Repair & Maintenance 623900 Other Residential Care Facilities Social Assistance 624100 Individual & Family Services Personal and Laundry Services 624200 Community Food & Housing, & 812111 Barber Shops Emergency & Other Relief Services 812112 Beauty Salons 624300 Vocational Rehabilitation Services 812113 Nail Salons 624400 Child Day Care Services 812190 Other Personal Care Services 812200 Death Care Services 812310 Coin-Operated Laundries & Drycleaners Arts, Entertainment, and Recreation 812320 Drycleaning & Laundry Services (except Performing Arts, Spectator Sports, and Related coin-operated) industries 812330 Linen & Uniform Supply 711100 Performing Arts Companies 812910 Pet Care (except veterinary) Services 711200 Spectator Sports 812920 Photofinishing 711300 Promoters of Performing Arts, Sports, & 812930 Parking Lots & Garages Similar Events 812990 All Other Personal Services 711400 Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures 711500 Independent Artists, Writers, & Performers |