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 & 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

523140

Commodity contracts brokers

523130

Commodity contracts dealers

523110

Investment bankers & securities dealers

523210

Securities & commodity exchanges

523120

Securities brokers

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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511000

Publishing industries (except Internet)

Broadcasting (except Internet) & Telecommunications

515000

Broadcasting (except Internet)

517000

Telecommunications & 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 & 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

444130

Hardware stores

444110

Home centers

444200

Lawn & garden equipment & supplies stores

444120

Paint & wallpaper stores

444190

Other building materials dealers

Clothing & Accessories Stores

448130

Children’s & infants’ clothing stores

448150

Clothing accessories stores

448140

Family clothing stores

448310

Jewelry stores

448320

Luggage & leather goods stores

448110

Men’s clothing stores

448210

Shoe stores

448120

Women’s clothing stores

448190

Other clothing stores

Electronic & Appliance Stores

443142

Electronics stores (including audio, video, computer & camera stores)

443141

Household appliance stores

Food & Beverage Stores

445310

Beer, wine, & liquor stores

445220

Fish & seafood markets

445230

Fruit & vegetable markets

445100

Grocery stores (including supermarkets & convenience stores without gas)

445210

Meat markets

445290

Other specialty food stores

Furniture & Home Furnishing Stores

442110

Furniture stores

442200

Home furnishing stores

Gasoline Stations

447100

Gasoline stations (including convenience stores with gas)

General Merchandise Stores

452000

General merchandise stores

Health & Personal Care Stores

446120

Cosmetics, beauty supplies, & perfume stores

446130

Optical goods stores

446110

Pharmacies & drug stores

446190

Other health & personal care stores

Motor Vehicle & Parts Dealers

441300

Automotive parts, accessories, & tire stores

441222

Boat dealers

441228

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, & Music Stores

451211

Book stores

451120

Hobby, toy, & game stores

451140

Musical instrument & supplies stores

451212

News dealers & newsstands

451130

Sewing, needlework, & piece goods stores

451110

Sporting goods stores

Miscellaneous Store Retailers

453920

Art dealers

453110

Florists

453220

Gift, novelty, & souvenir stores

453930

Manufactured (mobile) home dealers

453210

Office supplies & stationery stores

453910

Pet & pet supplies stores

453310

Used merchandise stores

453990

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

Nonstore Retailers

454110

Electronic shopping and mail-order houses

454310

Fuel dealers (including heating oil & liquefied petroleum)

454210

Vending machine operators

454390

Other direct selling establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)

Note for Nonstore Retailers
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 Electronic Markets and Agents & Brokers

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425110

Business to business electronic markets

425120

Wholesale trade agents & brokers

Unclassified establishments (unable to classify)

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999000

Unclassified establishments (unable to classify)

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