IRS Business Codes

IRS business codes are used to report a profit or loss on IRS Schedule C, used by sole proprietorships and single-member LLCs. They also are listed on other tax forms and information sheets. The code you use depends on your business activities and the industry group where you operate. It helps you to identify your business to the IRS and other government agencies, such as the Small Business Administration and the U.S. Census Bureau. You’ll find these codes on forms such as Form 1040 and Form 1120-S. They’re based on the North American Industry Classification System (NAICS), updated every five years. The system’s 317 subcategories help you identify the primary type of product or service your business sells and the industry it mainly operates in.

How to Find my Business Code?

When deciding which is the best business code for you, the IRS suggests picking one that reflects your primary business activity and its location. For example, if you run a cleaning and property services franchise in multiple locations, pick the best business code for your operations at each location. There are several ways to find the code that best describes your business, including using a list provided by the IRS or on the NAICS Association’s website. You’ll need to search for your industry category first and then choose a subcategory to find your code.

The IRS also uses the business code to screen your tax return for audits. It compares your income and expense ratios with a peer group of companies in the same industry to see whether they’re within the standard range. Businesses that show a significant difference from the average for their industry group will be flagged for further examination. Depending on your business, it’s likely that you’ll be asked to enter a PBC or NAICS code on several different forms. For example, you must fill out a Schedule C if you run a sole proprietorship or single-member LLC. You’ll also need to complete a Schedule E if you’re an employer. You may need to complete a Form 940 or an Application for Tax-exempt Status if you operate your business in another country.

IRS Business Activity Codes (Source: The IRS)

Agriculture, Forestry, Fishing, and Hunting

Crop Production

111100 – Oilseed & Grain Farming

111210 – Vegetable & Melon Farming (including potatoes & yams)

111300 – Fruit & Tree Nut Farming

111400 – Greenhouse, Nursery, & Floriculture Production

111900 – Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet & all other crop farming)

Animal Production

112111 – Beef Cattle Ranching & Farming

112112 – Cattle Feedlots

112120 – Dairy Cattle & Milk Production

112210 – Hog & Pig Farming

112300 – Poultry & Egg Production

112400 – Sheep & Goat Farming

112510 – Aquaculture (including shellfish & finfish farms & hatcheries)

112900 – Other Animal Production

Forestry and Logging

113110 – Timber Tract Operations

113210 – Forest Nurseries & Gathering of Forest Products

113310 – Logging

Fishing, Hunting, and Trapping

114110 – Fishing

114210 – Hunting & Trapping

Support Activities for Agriculture and Forestry

115110 – Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating)

115210 – Support Activities for Animal Production

115310 – Support Activities For Forestry

Mining

211120 – Crude Petroleum Extraction

211130 – Natural Gas Extraction

212110 – Coal Mining

212200 – Metal Ore Mining

212310 – Stone Mining & Quarrying

212320 – Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying

212390 – Other Nonmetallic Mineral Mining & Quarrying

213110 – Support Activities for Mining

Utilities

221100 – Electric Power Generation, Transmission & Distribution

221210 – Natural Gas Distribution

221300 – Water, Sewage & Other Systems

221500 – Combination Gas & Electric

Construction

Construction of Buildings

236110 – Residential Building Construction

236200 – Nonresidential Building Construction

Heavy and Civil Engineering Construction

237100 – Utility System Construction

237210 – Land Subdivision

237310 – Highway, Street, & Bridge Construction

237990 – Other Heavy & Civil Engineering Construction

Specialty Trade Contractors

238100 – Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding)

238210 – Electrical Contractors

238220 – Plumbing, Heating, & Air-Conditioning Contractors

238290 – Other Building Equipment Contractors

238300 – Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry)

238900 – Other Specialty Trade Contractors (including site preparation)

Manufacturing

Food Manufacturing

311110 – Animal Food Mfg

311200 – Grain & Oilseed Milling

311300 – Sugar & Confectionery Product Mfg

311400 – Fruit & Vegetable Preserving & Specialty Food Mfg

311500 – Dairy Product Mfg

311610 – Animal Slaughtering & Processing

311710 – Seafood Product Preparation & Packaging

311800 – Bakeries, Tortilla & Dry Pasta Mfg

311900 – Other Food Mfg (including coffee, tea, flavorings & seasonings)

Beverage and Tobacco Product Manufacturing

312110 – Soft Drink & Ice Mfg

312120 – Breweries

312130 – Wineries

312140 – Distilleries

312200 – Tobacco Manufacturing

Textile Mills and Textile Product Mills

313000 – Textile Mills

314000 – Textile Product Mills

Apparel Manufacturing

315100 – Apparel Knitting Mills

315210 – Cut & Sew Apparel Contractors

315220 – Men’s & Boys’ Cut & Sew Apparel Mfg

315240 – Women’s, Girls’ & Infants’ Cut & Sew Apparel Mfg

315280 – Other Cut & Sew Apparel Mfg

315990 – Apparel Accessories & Other Apparel Mfg

Leather and Allied Product Manufacturing

316110 – Leather & Hide Tanning & Finishing

316210 – Footwear Mfg (including rubber & plastics)

316990 – Other Leather & Allied Product Mfg

Wood Product Manufacturing

321110 – Sawmills & Wood Preservation

321210 – Veneer, Plywood, & Engineered Wood Product Mfg

321900 – Other Wood Product Mfg

Paper Manufacturing

322100 – Pulp, Paper, & Paperboard Mills

322200 – Converted Paper Product Mfg

Printing and Related Support Activities

323100 – Printing & Related Support Activities

Petroleum and Coal Products Manufacturing

324110 – Petroleum Refineries (including integrated)

324120 – Asphalt Paving, Roofing, & Saturated Materials Mfg

324190 – Other Petroleum & Coal Products Mfg

Chemical Manufacturing

325100 – Basic Chemical Mfg

325200 – Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg

325300 – Pesticide, Fertilizer, & Other Agricultural Chemical Mfg

325410 – Pharmaceutical & Medicine Mfg

325500 – Paint, Coating, & Adhesive Mfg

325600 – Soap, Cleaning Compound, & Toilet Preparation Mfg

325900 – Other Chemical Product & Preparation Mfg

Plastics and Rubber Products Manufacturing

326100 – Plastics Product Mfg

326200 – Rubber Product Mfg

Nonmetallic Mineral Product Manufacturing

327100 – Clay Product & Refractory Mfg

327210 – Glass & Glass Product Mfg

327300 – Cement & Concrete Product Mfg

327400 – Lime & Gypsum Product Mfg

327900 – Other Nonmetallic Mineral Product Mfg

Primary Metal Manufacturing

331110 – Iron & Steel Mills & Ferroalloy Mfg

331200 – Steel Product Mfg from Purchased Steel

331310 – Alumina & Aluminum Production & Processing

331400 – Nonferrous Metal (except Aluminum) Production & Processing

331500 – Foundries

Fabricated Metal Product Manufacturing

332110 – Forging & Stamping

332210 – Cutlery & Handtool Mfg

332300 – Architectural & Structural Metals Mfg

332400 – Boiler, Tank, & Shipping Container Mfg

332510 – Hardware Mfg

332610 – Spring & Wire Product Mfg

332700 – Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg

332810 – Coating, Engraving, Heat Treating, & Allied Activities

332900 – Other Fabricated Metal Product Mfg

Machinery Manufacturing

333100 – Agriculture, Construction, & Mining Machinery Mfg

333200 – Industrial Machinery Mfg

333310 – Commercial & Service Industry Machinery Mfg

333410 – Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg

333510 – Metalworking Machinery Mfg

333610 – Engine, Turbine & Power Transmission Equipment Mfg

333900 – Other General Purpose Machinery Mfg

Computer and Electronic Product Manufacturing

334110 – Computer & Peripheral Equipment Mfg

334200 – Communications Equipment Mfg

334310 – Audio & Video Equipment Mfg

334410 – Semiconductor & Other Electronic Component Mfg

334500 – Navigational, Measuring, Electromedical, & Control Instruments Mfg

334610 – Manufacturing & Reproducing Magnetic & Optical Media

Electrical Equipment, Appliance, and Component Manufacturing

335100 – Electric Lighting Equipment Mfg

335200 – Major Household Appliance Mfg

335310 – Electrical Equipment Mfg

335900 – Other Electrical Equipment & Component Mfg

Transportation Equipment Manufacturing

336100 – Motor Vehicle Mfg

336210 – Motor Vehicle Body & Trailer Mfg

336300 – Motor Vehicle Parts Mfg

336410 – Aerospace Product & Parts Mfg

336510 – Railroad Rolling Stock Mfg

336610 – Ship & Boat Building

336990 – Other Transportation Equipment Mfg

Furniture and Related Product Manufacturing

337000 – Furniture & Related Product Manufacturing

Miscellaneous Manufacturing

339110 – Medical Equipment & Supplies Mfg

339900 – Other Miscellaneous Manufacturing

Wholesale Trade

Merchant Wholesalers, Durable Goods

423100 – Motor Vehicle & Motor Vehicle Parts & Supplies

423200 – Furniture & Home Furnishings

423300 – Lumber & Other Construction Materials

423400 – Professional & Commercial Equipment & Supplies

423500 – Metal & Mineral (except Petroleum)

423600 – Household Appliances & Electrical & Electronic Goods

423700 – Hardware, & Plumbing & Heating Equipment & Supplies

423800 – Machinery, Equipment, & Supplies

423910 – Sporting & Recreational Goods & Supplies

423920 – Toy & Hobby Goods & Supplies

423930 – Recyclable Materials

423940 – Jewelry, Watch, Precious Stones, & Precious Metals

423990 – Other Miscellaneous Durable Goods

Merchant Wholesalers, Nondurable Goods

424100 – Paper & Paper Products

424210 – Drugs & Druggists’ Sundries

424300 – Apparel, Piece Goods, & Notions

424400 – Grocery & Related Products

424500 – Farm Product Raw Materials

424600 – Chemical & Allied Products

424700 – Petroleum & Petroleum Products

424800 – Beer, Wine, & Distilled Alcoholic Beverages

424910 – Farm Supplies

424920 – Book, Periodical, & Newspapers

424930 – Flower, Nursery Stock, & Florists’ Supplies

424940 – Tobacco & Tobacco Products

424950 – Paint, Varnish, & Supplies

424990 – Other Miscellaneous Nondurable Goods

Wholesale Electronic Markets and Agents and Brokers

425110 – Business to Business Electronic Markets

425120 – Wholesale Trade Agents & Brokers

Retail Trade

Motor Vehicle and Parts Dealers

441110 – New Car Dealers

441120 – Used Car Dealers

441210 – Recreational Vehicle Dealers

441222 – Boat Dealers

441228 – Motorcycle, ATV, & All Other Motor Vehicle Dealers

441300 – Automotive Parts, Accessories, & Tire Stores

Furniture and Home Furnishings Stores

442110 – Furniture Stores

442210 – Floor Covering Stores

442291 – Window Treatment Stores

442299 – All Other Home Furnishings Stores

Electronics and Appliance Stores

443141 – Household Appliance Stores

443142 – Electronics Stores (including Audio, Video, Computer, & Camera Stores)

Building Material and Garden Equipment and Supplies Dealers

444110 – Home Centers

444120 – Paint & Wallpaper Stores

444130 – Hardware Stores

444190 – Other Building Material Dealers

444200 – Lawn & Garden Equipment & Supplies Stores

Food and Beverage Stores

445110 – Supermarkets & Other Grocery (except Convenience) Stores

445120 – Convenience Stores

445210 – Meat Markets

445220 – Fish & Seafood Markets

445230 – Fruit & Vegetable Markets

445291 – Baked Goods Stores

445292 – Confectionery & Nut Stores

445299 – All Other Specialty Food Stores

445310 – Beer, Wine, & Liquor Stores

Health and Personal Care Stores

446110 – Pharmacies & Drug Stores

446120 – Cosmetics, Beauty Supplies, & Perfume Stores

446130 – Optical Goods Stores

446190 – Other Health & Personal Care Stores

Gasoline Stations

447100 – Gasoline Stations (including convenience stores with gas)

Clothing and Clothing Accessories Stores

448110 – Men’s Clothing Stores

448120 – Women’s Clothing Stores

448130 – Children’s & Infants’ Clothing Stores

448140 – Family Clothing Stores

448150 – Clothing Accessories Stores

448190 – Other Clothing Stores

448210 – Shoe Stores

448310 – Jewelry Stores

448320 – Luggage & Leather Goods Stores

Sporting Goods, Hobby, Book, and Music Stores

451110 – Sporting Goods Stores

451120 – Hobby, Toy, & Game Stores

451130 – Sewing, Needlework, & Piece Goods Stores

451140 – Musical Instrument & Supplies Stores

451211 – Book Stores

451212 – News Dealers & Newsstands

General Merchandise Stores

452200 – Department Stores

452300 – General Merchandise Stores, incl. Warehouse Clubs and Supercenters

Miscellaneous Store Retailers

453110 – Florists

453210 – Office Supplies & Stationery Stores

453220 – Gift, Novelty, & Souvenir Stores

453310 – Used Merchandise Stores

453910 – Pet & Pet Supplies Stores

453920 – Art Dealers

453930 – Manufactured (Mobile) Home Dealers

453990 – All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops)

Nonstore Retailers

454110 – Electronic Shopping & Mail-Order Houses

454210 – Vending Machine Operators

454310 – Fuel Dealers (including Heating Oil & Liquefied Petroleum)

454390 – Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)

Transportation and Warehousing

Air, Rail, and Water Transportation

481000 – Air Transportation

482110 – Rail Transportation

483000 – Water Transportation

Truck Transportation

484110 – General Freight Trucking, Local

484120 – General Freight Trucking, Long-distance

484200 – Specialized Freight Trucking

Transit and Ground Passenger Transportation

485110 – Urban Transit Systems

485210 – Interurban & Rural Bus Transportation

485310 – Taxi and Ridesharing Services

485320 – Limousine Service

485410 – School & Employee Bus Transportation

485510 – Charter Bus Industry

485990 – Other Transit & Ground Passenger Transportation

Pipeline Transportation

486000 – Pipeline Transportation

Scenic & Sightseeing Transportation

487000 – Scenic & Sightseeing Transportation

Support Activities for Transportation

488100 – Support Activities for Air Transportation

488210 – Support Activities for Rail Transportation

488300 – Support Activities for Water Transportation

488410 – Motor Vehicle Towing

488490 – Other Support Activities for Road Transportation

488510 – Freight Transportation Arrangement

488990 – Other Support Activities for Transportation

Couriers and Messengers

492110 – Couriers

492210 – Local Messengers & Local Delivery

Warehousing and Storage

493100 – Warehousing & Storage (except lessors of mini-warehouses & self-storage units)

Information

Publishing Industries (except Internet)

511110 – Newspaper Publishers

511120 – Periodical Publishers

511130 – Book Publishers

511140 – Directory & Mailing List Publishers

511190 – Other Publishers

511210 – Software Publishers

Motion Picture and Sound Recording Industries

512100 – Motion Picture & Video Industries (except video rental)

512200 – Sound Recording Industries

Broadcasting (except Internet)

515100 – Radio & Television Broadcasting

515210 – Cable & Other Subscription Programming

Telecommunications

517000 – Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, other telecommunications, & Internet service providers)

Data Processing Services

518210 – Data Processing, Hosting, & Related Services

Other Information Services

519100 – Other Information Services (including news syndicates, libraries, Internet publishing, & broadcasting)

Finance and Insurance

Depository Credit Intermediation

522110 – Commercial Banking

522120 – Savings Institutions

522130 – Credit Unions

522190 – Other Depository Credit Intermediation

Nondepository Credit Intermediation

522210 – Credit Card Issuing

522220 – Sales Financing

522291 – Consumer Lending

522292 – Real Estate Credit (including mortgage bankers & originators)

522293 – International Trade Financing

522294 – Secondary Market Financing

522298 – All Other Nondepository Credit Intermediation

Activities Related to Credit Intermediation

522300 – Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting)

Securities, Commodity Contracts, and Other Financial Investments and Related Activities

523110 – Investment Banking & Securities Dealing

523120 – Securities Brokerage

523130 – Commodity Contracts Dealing

523140 – Commodity Contracts Brokerage

523210 – Securities & Commodity Exchanges

523900 – Other Financial Investment Activities (including portfolio management & investment advice)

Insurance Carriers and Related Activities

524140 – Direct Life, Health, & Medical Insurance & Reinsurance Carriers

524150 – Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers

524210 – Insurance Agencies & Brokerages

524290 – Other Insurance Related Activities (including third-party administration of insurance & pension funds)

Funds, Trusts, and Other Financial Vehicles

525100 – Insurance & Employee Benefit Funds

525910 – Open-End Investment Funds (Form 1120-RIC)

525920 – Trusts, Estates, & Agency Accounts

525990 – Other Financial Vehicles (including mortgage REITs & closed-end investment funds)

Real Estate and Rental and Leasing

Real Estate

531110 – Lessors of Residential Buildings & Dwellings (including equity REITs)

531120 – Lessors of Nonresidential Buildings (except Miniwarehouses) (including equity REITs)

531130 – Lessors of Miniwarehouses & Self-Storage Units (including equity REITs)

531190 – Lessors of Other Real Estate Property (including equity REITs)

531210 – Offices of Real Estate Agents & Brokers

531310 – Real Estate Property Managers

531320 – Offices of Real Estate Appraisers

531390 – Other Activities Related to Real Estate

Rental and Leasing Services

532100 – Automotive Equipment Rental & Leasing

532210 – Consumer Electronics & Appliances Rental

532281 – Formal Wear & Costume Rental

532282 – Video Tape & Disc Rental

532283 – Home Health Equipment Rental

532284 – Recreational Goods Rental

532289 – All Other Consumer Goods Rental

532310 – General Rental Centers

532400 – Commercial & Industrial Machinery & Equipment Rental & Leasing

Lessors of Nonfinancial Intangible Assets (except copyrighted works)

533110 – Lessors of Nonfinancial Intangible Assets (except copyrighted works)

Professional, Scientific, and Technical Services

Legal Services

541110 – Offices of Lawyers

541190 – Other Legal Services

Accounting, Tax Preparation, Bookkeeping, and Payroll Services

541211 – Offices of Certified Public Accountants

541213 – Tax Preparation Services

541214 – Payroll Services

541219 – Other Accounting Services

Architectural, Engineering, and Related Services

541310 – Architectural Services

541320 – Landscape Architecture Services

541330 – Engineering Services

541340 – Drafting Services

541350 – Building Inspection Services

541360 – Geophysical Surveying & Mapping Services

541370 – Surveying & Mapping (except Geophysical) Services

541380 – Testing Laboratories

Specialized Design Services

541400 – Specialized Design Services (including interior, industrial, graphic, & fashion design)

Computer Systems Design and Related Services

541511 – Custom Computer Programming Services

541512 – Computer Systems Design Services

541513 – Computer Facilities Management Services

541519 – Other Computer-Related Services

Other Professional, Scientific, and Technical Services

541600 – Management, Scientific, & Technical Consulting Services

541700 – Scientific Research & Development Services

541800 – Advertising & Related Services

541910 – Marketing Research & Public Opinion Polling

541920 – Photographic Services

541930 – Translation & Interpretation Services

541940 – Veterinary Services

541990 – All Other Professional, Scientific, & Technical Services

Management of Companies (Holding Companies)

551111 – Offices of Bank Holding Companies

551112 – Offices of Other Holding Companies

Administrative and Support and Waste Management and Remediation Services

Administrative and Support Services

561110 – Office Administrative Services

561210 – Facilities Support Services

561300 – Employment Services

561410 – Document Preparation Services

561420 – Telephone Call Centers

561430 – Business Service Centers (including private mail centers & copy shops)

561440 – Collection Agencies

561450 – Credit Bureaus

561490 – Other Business Support Services (including repossession services, court reporting, & stenotype services)

561500 – Travel Arrangement & Reservation Services

561600 – Investigation & Security Services

561710 – Exterminating & Pest Control Services

561720 – Janitorial Services

561730 – Landscaping Services

561740 – Carpet & Upholstery Cleaning Services

561790 – Other Services to Buildings & Dwellings

561900 – Other Support Services (including packaging & labeling services, & convention & trade show organizers)

Waste Management and Remediation Services

562000 – Waste Management & Remediation Services

Educational Services

611000 – Educational Services (including schools, colleges, & universities)

Health Care and Social Assistance

Offices of Physicians and Dentists

621111 – Offices of Physicians (except mental health specialists)

621112 – Offices of Physicians, Mental Health Specialists

621210 – Offices of Dentists

Offices of Other Health Practitioners

621310 – Offices of Chiropractors

621320 – Offices of Optometrists

621330 – Offices of Mental Health Practitioners (except Physicians)

621340 – Offices of Physical, Occupational & Speech Therapists, & Audiologists

621391 – Offices of Podiatrists

621399 – Offices of All Other Miscellaneous Health Practitioners

Outpatient Care Centers

621410 – Family Planning Centers

621420 – Outpatient Mental Health & Substance Abuse Centers

621491 – HMO Medical Centers

621492 – Kidney Dialysis Centers

621493 – Freestanding Ambulatory Surgical & Emergency Centers

621498 – All Other Outpatient Care Centers

Medical and Diagnostic Laboratories

621510 – Medical & Diagnostic Laboratories

Home Health Care Services

621610 – Home Health Care Services

Other Ambulatory Health Care Services

621900 – Other Ambulatory Health Care Services (including ambulance services & blood & organ banks)

Hospitals

622000 – Hospitals

Nursing and Residential Care Facilities

623000 – Nursing & Residential Care Facilities

Social Assistance

624100 – Individual & Family Services

624200 – Community Food & Housing, & Emergency & Other Relief Services

624310 – Vocational Rehabilitation Services

624410 – Child Day Care Services

Arts, Entertainment, and Recreation

Performing Arts, Spectator Sports, and Related Industries

711100 – Performing Arts Companies

711210 – Spectator Sports (including sports clubs & racetracks)

711300 – Promoters of Performing Arts, Sports, & Similar Events

711410 – Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures

711510 – Independent Artists, Writers, & Performers

Museums, Historical Sites, and Similar Institutions

712100 – Museums, Historical Sites, & Similar Institutions

Amusement, Gambling, and Recreation Industries

713100 – Amusement Parks & Arcades

713200 – Gambling Industries

713900 – Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)

Accommodation and Food Services

Accommodation

721110 – Hotels (except Casino Hotels) & Motels

721120 – Casino Hotels

721191 – Bed & Breakfast Inns

721199 – All Other Traveler Accommodation

721210 – RV (Recreational Vehicle) Parks & Recreational Camps

721310 – Rooming & Boarding Houses, Dormitories, & Workers’ Camps

Food Services and Drinking Places

722300 – Special Food Services (including food service contractors & caterers)

722410 – Drinking Places (Alcoholic Beverages)

722511 – Full-Service Restaurants

722513 – Limited-Service Restaurants

722514 – Cafeterias & Buffets

722515 – Snack & Non-alcoholic Beverage Bars

Other Services

Repair and Maintenance

811110 – Automotive Mechanical & Electrical Repair & Maintenance

811120 – Automotive Body, Paint, Interior, & Glass Repair

811190 – Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes)

811210 – Electronic & Precision Equipment Repair & Maintenance

811310 – Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance

811410 – Home & Garden Equipment & Appliance Repair & Maintenance

811420 – Reupholstery & Furniture Repair

811430 – Footwear & Leather Goods Repair

811490 – Other Personal & Household Goods Repair & Maintenance

Personal and Laundry Services

812111 – Barber Shops

812112 – Beauty Salons

812113 – Nail Salons

812190 – Other Personal Care Services (including diet & weight reducing centers)

812210 – Funeral Homes & Funeral Services

812220 – Cemeteries & Crematories

812310 – Coin-Operated Laundries & Drycleaners

812320 – Drycleaning & Laundry Services (except Coin-Operated)

812330 – Linen & Uniform Supply

812910 – Pet Care (except Veterinary) Services

812920 – Photofinishing

812930 – Parking Lots & Garages

812990 – All Other Personal Services