Business Codes for Schedule C

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Accommodation, Food Services, & Drinking Places

Administrative & Support and Waste Management & Remediation Services

Agriculture, Forestry, Hunting, & Fishing

Arts, Entertainment, & Recreation

Construction of Buildings

Educational Services

Finance & Insurance

Health Care & Social Assistance

Information

Manufacturing

Mining

Other Services

Professional, Scientific, & Technical Services

Real Estate & Rental & Leasing

Religious, Grantmaking, Civic, Professional, & Similar Organizations

Retail Trade

Transportation & Warehousing

Utilities

Wholesale Trade

Wholesale Electronic Markets and Agents & Brokers

Accommodation, Food Services, & Drinking Places

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Accommodation

721310

Rooming & boarding houses, dormitories, & workers' camps

721210

RV (recreational vehicle) parks & recreational camps

721100

Traveler accommodation (including hotels, motels, & bed & breakfast inns)

Food Services & Drinking Places

722514

Cafeterias, grill buffets and buffets

722410

Drinking places (alcoholic beverages)

722511

Full-service restaurants

722513

Limited-service restaurants

722515

Snack & non-alcoholic beverage bars

722300

Special food services (including food service contractors & caterers)

Administrative & Support and Waste Management & Remediation Services

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Administrative & Support Services

561430

Business service centers (including private mail centers & copy shops)

561740

Carpet & upholstery cleaning services

561440

Collection agencies

561450

Credit bureaus

561410

Document preparation services

561300

Employment services

561710

Exterminating & pest control services

561210

Facilities support (management) services

561600

Investigation & security services

561720

Janitorial services

561730

Landscaping services

561110

Office administrative services

561420

Telephone call centers (including telephone answering services & telemarketing bureaus)

561500

Travel arrangement & reservation services

561490

Other business support services (including repossession services, court reporting, & stenotype services)

561790

Other services to buildings & dwellings

561900

Other support services (including packaging & labeling services, & convention & trade show organizers)

Waste Management & Remediation Services

562000

Waste management & remediation services

Agriculture, Forestry, Hunting, & Fishing

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112900

Animal production (including breeding of cats and dogs)

114110

Fishing

113000

Forestry & logging (including forest nurseries & timber tracts)

114210

Hunting & trapping

Support Activities for Agriculture & Forestry

115210

Support activities for animal production (including farriers)

115110

Support activities for crop production (including cotton ginning, soil preparation, planting, & cultivating)

115310

Support activities for forestry

Arts, Entertainment, & Recreation

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Amusement, Gambling, & Recreation Industries

713100

Amusement parks & arcades

713200

Gambling industries

713900

Other amusement & recreation services (including golf courses, skiing facilities, marinas, fitness centers, bowling centers, skating rinks, miniature golf courses)

Museums, Historical Sites, & Similar Institutions

712100

Museums, historical sites, & similar institutions

Performing Arts, Spectator Sports, & Related Industries

711410

Agents & managers for artists, athletes, entertainers, & other public figures

711510

Independent artists, writers, & performers

711100

Performing arts companies

711300

Promoters of performing arts, sports, & similar events

711210

Spectator sports (including professional sports clubs & racetrack operations)

Construction of Buildings

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236200

Nonresidential building construction

236100

Residential building construction

Heavy and Civil Engineering Construction

237310

Highway, street, & bridge construction

237210

Land subdivision

237100

Utility system construction

237990

Other heavy & civil engineering construction

Specialty Trade Contractors

238310

Drywall & insulation contractors

238210

Electrical contractors

238350

Finish carpentry contractors

238330

Flooring contractors

238130

Framing carpentry contractors

238150

Glass & glazing contractors

238140

Masonry contractors

238320

Painting & wall covering contractors

238220

Plumbing, heating & air-conditioning contractors

238110

Poured concrete foundation & structure contractors

238160

Roofing contractors

238170

Siding contractors

238910

Site preparation contractors

238120

Structural steel & precast concrete construction contractors

238340

Tile & terrazzo contractors

238290

Other building equipment contractors

238390

Other building finishing contractors

238190

Other foundation, structure, & building exterior contractors

238990

All other specialty trade contractors

Educational Services

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611000

Educational services (including schools, colleges, & universities)

Finance & Insurance

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Credit Intermediation & Related Activities

522100

Depository credit intermediation (including commercial banking, savings institutions, & credit unions)

522200

Nondepository credit intermediation (including sales financing & consumer lending)

522300

Activities related to credit intermediation (including loan brokers)

Insurance Agents, Brokers, & Related Activities

524210

Insurance agencies & brokerages

524290

Other insurance related activities

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

523160

Commodity contracts intermediation

523150

Investment banking and securities intermediation

523210

Securities & commodity exchanges

523900

Other financial investment activities (including investment advice)

Health Care & Social Assistance

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Ambulatory Health Care Services

621610

Home health care services

621510

Medical & diagnostic laboratories

621310

Offices of chiropractors

621210

Offices of dentists

621330

Offices of mental health practitioners (except physicians)

621320

Offices of optometrists

621340

Offices of physical, occupational & speech therapists, & audiologists

621111

Offices of physicians (except mental health specialists)

621112

Offices of physicians, mental health specialists

621391

Offices of podiatrists

621399

Offices of all other miscellaneous health practitioners

621400

Outpatient care centers

621900

Other ambulatory health care services (including ambulance services, blood, & organ banks)

Hospitals

622000

Hospitals

Nursing & Residential Care Facilities

623000

Nursing & residential care facilities

Social Assistance

624410

Child day care services

624200

Community food & housing, & emergency & other relief services

624100

Individual & family services

624310

Vocational rehabilitation services

Information

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513000

Publishing industries (except Internet)

Broadcasting and Content Providers and Telecommunications

516000

Broadcasting and content providers

517000

Telecommunications (including wired, wireless, satellite, cable and other program distribution, resellers, agents, other telecommunications, and Internet service providers

Data Processing Services

518210

Data processing, hosting, & related services

519100

Other information services (including news syndicates & libraries, Internet publishing & broadcasting)

Motion Picture & Sound Recording

512100

Motion picture & video industries (except video rental)

512200

Sound recording industries

Manufacturing

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315000

Apparel mfg.

312000

Beverage & tobacco product mfg.

334000

Computer & electronic product mfg.

335000

Electrical equipment, appliance, & component mfg.

332000

Fabricated metal product mfg.

337000

Furniture & related product mfg.

333000

Machinery mfg.

339110

Medical equipment & supplies mfg.

322000

Paper mfg.

324100

Petroleum & coal products mfg.

326000

Plastics & rubber products mfg.

331000

Primary metal mfg.

323100

Printing & related support activities

313000

Textile mills

314000

Textile product mills

336000

Transportation equipment mfg.

321000

Wood product mfg.

339900

Other miscellaneous mfg.

Chemical Manufacturing

325100

Basic chemical mfg.

325500

Paint, coating, & adhesive mfg.

325300

Pesticide, fertilizer, & other agricultural chemical mfg.

325410

Pharmaceutical & medicine mfg.

325200

Resin, synthetic rubber, & artificial & synthetic fibers & filaments mfg.

325600

Soap, cleaning compound, & toilet preparation mfg.

325900

Other chemical product & preparation mfg.

Food Manufacturing

311110

Animal food mfg.

311800

Bakeries, tortilla & dry pasta mfg.

311500

Dairy product mfg.

311400

Fruit vegetable preserving & specialty food mfg.

311200

Grain & oilseed milling

311610

Animal slaughtering & processing

311710

Seafood product preparation & packaging

311300

Sugar & confectionery product mfg.

311900

Other food mfg. (including coffee, tea, flavorings, & seasonings)

Leather & Allied Product Manufacturing

316210

Footwear mfg. (including leather, rubber, & plastics)

316110

Leather & hide tanning & finishing

316990

Other leather & allied product mfg.

Nonmetallic Mineral Product Manufacturing

327300

Cement & concrete product mfg.

327100

Clay product & refractory mfg.

327210

Glass & glass product mfg.

327400

Lime & gypsum product mfg.

327900

Other nonmetallic mineral product mfg.

Mining

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212110

Coal mining

211120

Crude petroleum extraction

212200

Metal ore mining

211130

Natural gas extraction

212300

Nonmetallic mineral mining & quarrying

213110

Support activities for mining

Other Services

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Personal & Laundry Services

812111

Barber shops

812112

Beauty salons

812220

Cemeteries & crematories

812310

Coin-operated laundries & drycleaners

812320

Drycleaning & laundry services (except coin-operated) (including laundry & drycleaning dropoff & pickup sites)

812210

Funeral homes & funeral services

812330

Linen & uniform supply

812113

Nail salons

812930

Parking lots & garages

812910

Pet care (except veterinary) services

812920

Photofinishing

812190

Other personal care services (including diet & weight reducing centers)

812990

All other personal services

Repair & Maintenance

811120

Automotive body, paint, interior, & glass repair

811110

Automotive mechanical & electrical repair & maintenance

811190

Other automotive repair & maintenance (including oil change & lubrication shops & car washes)

811310

Commercial & industrial machinery & equipment (except automotive & electronic) repair & maintenance

811210

Electronic & precision equipment repair & maintenance

811430

Footwear & leather goods repair

811410

Home & garden equipment & appliance repair & maintenance

811420

Reupholstery & furniture repair

811490

Other personal & household goods repair & maintenance

Professional, Scientific, & Technical Services

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541100

Legal services

541211

Offices of certified public accountants

541214

Payroll services

541213

Tax preparation services

541219

Other accounting services

Architectural, Engineering, & Related Services

541310

Architectural services

541350

Building inspection services

541340

Drafting services

541330

Engineering services

541360

Geophysical surveying & mapping services

541320

Landscape architecture services

541370

Surveying & mapping (except geophysical) services

541380

Testing laboratories

Computer Systems Design & Related Services

541510

Computer systems design & related services

Specialized Design Services

541400

Specialized design services (including interior, industrial, graphic, & fashion design)

Other Professional, Scientific, & Technical Services

541800

Advertising, public relations, and related services

541600

Management, scientific, & technical consulting services

541910

Market research & public opinion polling

541920

Photographic services

541700

Scientific research & development services

541930

Translation & interpretation services

541940

Veterinary services

541990

All other professional, scientific, & technical services

Real Estate & Rental & Leasing

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Real Estate

531100

Lessors of real estate (including miniwarehouses & self-storage units)

531210

Offices of real estate agents & brokers

531320

Offices of real estate appraisers

531310

Real estate property managers

531390

Other activities related to real estate

Rental & Leasing Services

532100

Automotive equipment rental & leasing

532400

Commercial & industrial machinery & equipment rental & leasing

532210

Consumer electronics & appliances rental

532281

Formal wear & costume rental

532310

General rental centers

532283

Home health equipment rental

532284

Recreational goods rental

532282

Video tape & disc rental

532289

Other consumer goods rental

Religious, Grantmaking, Civic, Professional & Similar Organizations

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813000

Religious, grantmaking, civic, professional, & similar organizations

Retail Trade

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Building Material & Garden Equipment & Supplies Dealers

444140

Hardware retailers

444110

Home centers

444200

Lawn & garden equipment & supplies retailers

444120

Paint & wallpaper retailers

444180

Other building materials dealers

Clothing & Accessories Retailers

458110

Clothing and Clothing accessories retailers

458210

Jewelry retailers

458320

Luggage and leather goods retailers

458210

Shoe retailers

Electronic & Appliance Retailers

449210

Electronics retailers (including computers)

Food & Beverage Retailers

445320

Beer, wine, & liquor retailers

445250

Fish & seafood retailers

445230

Fruit & vegetable retailers

445100

Grocery and convenience retailers

445240

Meat retailers

445290

Other specialty food retailers

445132

Vending Machine Operator

Furniture & Home Furnishing Retailers

449110

Furniture retailers

449120

Home furnishing retailers

Gasoline Stations and Fuel Dealers

447100

Gasoline stations (including convenience stores with gas)

457210

Fuel dealers (including heating oil and liquefied petroleum)

General Merchandise Retailers

455000

General merchandise retailers

Health & Personal Care Retailers

456120

Cosmetics, beauty supplies, & perfume retailers

456130

Optical goods retailers

456110

Pharmacies & drug retailers

456190

Other health & personal care retailers

Motor Vehicle & Parts Dealers

441300

Automotive parts, accessories, & tire retailers

441222

Boat dealers

441227

Motorcycle, ATV & all other motor vehicle dealers

441110

New car dealers

441210

Recreational vehicle dealers (including motor home & travel trailer dealers)

441120

Used car dealers

Sporting Goods, Hobby, Book, & Musical Instruments, and Miscellaneous Retailers

459210

Book retailers and news dealers (including newsstands)

459120

Hobby, toy, & game retailers

459140

Musical instrument & supplies retailers

459130

Sewing, needlework, & piece goods retailers

459110

Sporting goods retailers

459920

Art dealers

459310

Florists

455920

Gift, novelty, & souvenir retailers

453930

Manufactured (mobile) home dealers

459410

Office supplies & stationery retailers

459910

Pet & pet supplies retailers

459510

Used merchandise retailers

459990

All other miscellaneous retailers (including tobacco, candle, & trophy shops)

Nonstore Retailers

xx

Nonstore retailers sell all types of merchandise using such methods as Internet, mail-order catalogs, interactive television, or direct sales. These types of retailers should select the PBA associated with their primary line of products sold.

Transportation & Warehousing

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481000

Air transportation

485510

Charter bus industry

484110

General freight trucking, local

484120

General freight trucking, long distance

485210

Interurban & rural bus transportation

486000

Pipeline transportation

482110

Rail transportation

487000

Scenic & sightseeing transportation

485410

School & employee bus transportation

484200

Specialized freight trucking (including household moving vans)

485300

Taxi, limousine & ridesharing service

485110

Urban transit systems

483000

Water transportation

485990

Other transit & ground passenger transportation

488000

Support activities for transportation (including motor vehicle towing)

Couriers & Messengers

492000

Couriers & messengers

Warehousing & Storage Facilities

493100

Warehousing & storage (except leases of miniwarehouses & self-storage units)

Utilities

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221000

Utilities

Wholesale Trade

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Merchant Wholesalers, Durable Goods

423200

Furniture & home furnishing

423700

Hardware, & plumbing & heating equipment & supplies

423600

Household appliances & electrical & electronic goods

423940

Jewelry, watch, precious stone, & precious metals

423300

Lumber & other construction materials

423800

Machinery, equipment, & supplies

423500

Metal & mineral (except petroleum)

423100

Motor vehicle & motor vehicle parts & supplies

423400

Professional & commercial equipment & supplies

423930

Recyclable materials

423910

Sporting & recreational goods & supplies

423920

Toy & hobby goods & supplies

423990

Other miscellaneous durable goods

Merchant Wholesalers, Nondurable Goods

424300

Apparel, piece goods, & notions

424800

Beer, wine, & distilled alcoholic beverage

424920

Books, periodicals, & newspapers

424600

Chemical & allied products

424210

Drugs & druggists’ sundries

424500

Farm product raw materials

424910

Farm supplies

424930

Flower, nursery stock, & florists’ supplies

424400

Grocery & related products

424950

Paint, varnish, & supplies

424100

Paper & paper products

424700

Petroleum & petroleum products

424940

Tobacco & tobacco products

424990

Other miscellaneous nondurable goods

Wholesale Trade Agents & Brokers

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425120

Wholesale trade agents & brokers

Unclassified establishments (unable to classify)

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999000

Unclassified establishments (unable to classify)

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