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List of Currently Publishable NAICS Industries

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List of Currently Publishable NAICS Industries
McDon009
Calc
2012-04-18
2026-09-28
complete

Extracted Text

ATT4a-22

Attachment 4a. Current Coverage of NAICS Industries

Description

Col 1

Col 2

Publish
(1)
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

Tax
Status
(2)
C
C
C
C
C
C
C
C
C
C

NAICS
Industries
22
221
2211
22111
221111
221112
221113
221119
22112
221121
221122

Utlities
Utlities
Electric Power Generation, Transmission and Distribution
Electric Power Generation
Hydroelectric Power Generation
Fossil Fuel Electric Power Generation
Nuclear Electric Power Generation
Other Electric Power Generation
Electric Power Transmission, Control, and Distribution
Electric Bulk Power Transmission and Control
Electric Power Distribution

2212

Natural Gas Distribution

Y
Y

C
C

2213
22131
22132
22133

Water, Sewage, and Other Systems
Water Supply and Irrigation Systems
Sewage Treatment Facilities
Steam and Air-Conditioning Supply

Y
Y
Y
Y

C
C
C
C

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.
(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data.

Page 1

ATT4b-48-49

Attachment 4b. Current Coverage of NAICS Industries
Col 1

NAICS
Description
Industries
48
Transportation and Warehousing
481
Air Transportation
4811
Scheduled Air Transportation
48111
Scheduled Air Transportation
481111
Scheduled Passenger Air Transportation
481112
Scheduled Freight Air Transportation
4812
Nonscheduled Air Transportation
48121
Nonscheduled Air Transportation
481211
Nonscheduled Chartered Passenger Air Transportation
481212
Nonscheduled Chartered Freight Air Transportation
481219
Other Nonscheduled Air Transportation

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C

482
4821
48211
482111
482112

Rail Transportation
Rail Transportation
Rail Transportation
Line-Haul Railroads
Short Line Railroads

Y
Y
Y
Y
Y

C
C
C
C
C

483
4831
48311
483111
483112
483113
483114
4832
48321
483211
483212

Water Transportation
Deep Sea, Coastal, and Great Lakes Water Transportation
Deep Sea, Coastal, and Great Lakes Water Transportation
Deep Sea Freight Transportation
Deep Sea Passenger Transportation
Coastal and Great Lakes Freight Transportation
Coastal and Great Lakes Passenger Transportation
Inland Water Transportation
Inland Water Transportation
Inland Water Freight Transportation
Inland Water Passenger Transportation

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
C
C

484
4841
48411
48412
484121
484122
4842
48421
48422
48423

Truck Transportation
General Freight Trucking
General Freight Trucking, Local
General Freight Trucking, Long-Distance
General Freight Trucking, Long-Distance, Truckload
General Freight Trucking, Long-Distance, Less Than Truckload
Specialized Freight Trucking
Used Household and Office Goods Moving
Specialized Freight (except Used Goods) Trucking, Local
Specialized Freight (except Used Goods) Trucking, Long-Distance

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
C

Page 2

ATT4b-48-49
Col 1

NAICS
Description
Industries
485
Transit and Ground Passenger Transportation
4851
Urban Transit Systems
48511
Urban Transit Systems
485111
Mixed Mode Transit Systems
485112
Commuter Rail Systems
485113
Bus and Other Motor Vehicle Transit Systems
485119
Other Urban Transit Systems
4852
Interurban and Rural Bus Transportation
4853
Taxi and Limousine Service
48531
Taxi Service
48532
Limousine Service
4854
School and Employee Bus Transportation
4855
Charter Bus Industry
4859
Other Transit and Ground Passenger Transportation
48599
Other Transit and Ground Passenger Transportation
485991
Special Needs Transportation
485999
All Other Transit and Ground Passenger Transportation

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
C
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C

486
4861
4862
4869
48691
48699

Pipeline Transportation
Pipeline Transportation of Crude Oil
Pipeline Transportation of Natural Gas
Other Pipeline Transportation
Pipeline Transportation of Refined Petroleum Products
All Other Pipeline Transportation

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

487
4871
4872
4879

Scenic and Sightseeing Transportation
Scenic and Sightseeing Transportation, Land
Scenic and Sightseeing Transportation, Water
Scenic and Sightseeing Transportation, Other

Y
Y
Y
Y

C
C
C
C

488
4881
48811
48819

Support Activities for Transportation
Support Activities for Transportation
Airport Operations
Other Support Activities for Air Transportation

Y
Y
Y
Y

C
C
C
C

4882
4883
48831
48832
48833
48839

Support Activities for Rail Transportation
Support Activities for Water Transportation
Port and Harbor Operations
Marine Cargo Handling
Navigational Services to Shipping
Other Support Activities for Water Transportation

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

4884
48841
48849

Support Activities for Road Transportation
Motor Vehicle Towing
Other Support Activities for Road Transportation

Y
Y
Y

C
C
C

Page 3

ATT4b-48-49
Col 1

NAICS
Industries

Col 2

Tax
Publish Status
(1)
(2)

Description

4885

Freight Transportation Arrangement

Y

C

4889
488991
488999

Other Support Activities for Transportation
Packing and Crating
All Other Support Activities for Transportation

Y
Y
Y

C
C
C

492
4921
49211
4922
49221

Couriers and Messengers
Couriers
Couriers
Local Messengers and Local Delivery
Local Messengers and Local Delivery

Y
Y

C
C

Y

C

493
4931
49311
49312
49313
49319

Warehousing and Storage
Warehousing and Storage
General Warehousing and Storage
Refrigerated Warehousing and Storage
Farm Product Warehousing and Storage
Other Warehousing and Storage

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.
(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data.

Page 4

ATT4c-51

Attachment 4c. Current Coverage of NAICS Industries
Col 1

NAICS
Description
Industries
51
Information
511
Publishing Industries (except Internet)
5111
Newspaper, Periodical, Book and Directory Publishers
51111 Newspaper Publishers
51112 Periodical Publishers
51113 Book Publishers
51114 Directory and Mailing List Publishers
51119 Other Publishers
511191 Greeting Card Publishers
511199 All Other Publishers

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C

5112
51121

Software Publishers
Software Publishers

Y

C
C

512
5121
51211
51212
51213
512131
512132
51219
512191
512199

Motion Picture and Sound Recording Industries
Motion Picture and Video Industries
Motion Picture and Video Production
Motion Picture and Video Distribution
Motion Picture and Video Exhibition
Motion Picture Theaters, Except Drive-Ins
Drive-In Motion Picture Theaters
Postproduction Services and Other Motion Picture and Video Ind.
Teleproduction and Other Postproduction Services
Other Motion Picture and Video Industries
All Other (3)

Y
Y

Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
C
C

5122
51221

Sound Recording Industries
Record Production

Y
Y

C
C

51222
51223
51224
51229

Integrated Record Production/Distribution
Music Publishers
Sound Recording Studios
Other Sound Recording Industries

Y
Y
Y
Y

C
C
C
C

515
5151
51511
515111
515112

Broadcasting (except Internet)
Radio and Television Broadcasting
Radio Broadcasting
Radio Networks
Radio Stations

Y
Y
Y
Y
Y

C
C
C
C
C

Page 5

ATT4c-51
Col 1

NAICS
Industries
51512 Television Broadcasting

Description

Col 2

Tax
Publish Status
(1)
(2)
Y
C

5152
51521

Cable and Other Subscription Programming
Cable and Other Subscription Programming

Y
Y

C
C

516
5161

Internet Publishing and Broadcasting
Internet Publishing and Broadcasting

Y

C
C

517
5171
5172
51721
517211
517212
5173
5174
5175
5179

Telecommunications
Wired Telecommunications Carriers
Wireless Telecommunications Carriers (except Satellite)
Wireless Telecommunications Carriers (except Satellite)
Paging
Cellular and Other Wireless Telecommunications
Telecommunications Resellers
Satellite Telecommunications
Cable and Other Program Distribution
Other Telecommunications

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
C

518
5181
51811
518111
518112
5182

Internet Service Providers, Web Search Portals, and Data Processing Services
Internet Service Providers and Web Search Portals
Internet Service Providers and Web Search Portals
Internet Service Providers
Web Search Portals
Data Processing, Hosting, and Related Services

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

519
5191
51911
51912
51919

Other Information Services
Other Information Services
News Syndicates
Libraries and Archives
All Other Information Services

Y
Y
Y
Y
Y

C
C
C
C
C

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.
(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data.
(3) Includes Motion Picture and Video Production (51211) and Motion Picture and Video Distribution (51212)

Page 6

ATT4c-51

are sampled are

Page 7

ATT4d-52

Attachment 4d. Current Coverage of NAICS Industries
Col 1

NAICS
Description
Industries
52
Finance and Insurance
521
Monetary Authorities-Central Bank

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
C

522
5221
52211
52212
52213
52219

Credit Intermediation and Related Activities
Depository Credit Intermediation
Commercial Banking
Savings Institutions
Credit Unions
Other Depository Credit Intermediation

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

5222
52221
52222
52229
522291
522292
522293
522294
522298

Nondepository Credit Intermediation
Credit Card Issuing
Sales Financing
Other Nondepository Credit Intermediation
Consumer Lending
Real Estate Credit
International Trade Financing
Secondary Market Financing
All Other Nondepository Credit Intermediation

Y
Y
Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C

5223
52231
52232
52239

Activities Related to Credit Intermediation
Mortgage and Nonmortgage Loan Brokers
Financial Transactions Processing, Reserve, and Clearinghouse Activities
Other Activities Related to Credit Intermediation

Y
Y
Y
Y

C
C
C
C

523
5231
52311
52312
52313
52314

Securities and Commodity Contracts, and Other Financial Investments and Related
Activities
Securities and Commodity Contracts Intermediation and Brokerage
Investment Banking and Securities Dealing
Securities Brokerage
Commodity Contracts Dealing
Commodity Contracts Brokerage

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

5232

Securities and Commodity Exchanges

Y

C

5239
52391
52392
52393

Miscellaneous Intermediation
Miscellaneous Intermediation

Y
Y
Y
Y

C
C
C
C

Portfolio Management
Investment Advice

Page 8

ATT4d-52
Col 1

NAICS
Description
Industries
52399
All Other Financial Investment Activities
523991
Trust, Fiduciary, and Custody Activities
523999
Miscellaneous Financial Investment Activities
524
5241
52411
524113
524114
52412
524126
524127
524128
52413

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
C
Y
C
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
C

5242
Y
Agencies, Brokerages, and Other Insurance Related Activities
52421
Y
Insurance Agencies and Brokerages
52429
Y
Other Insurance Related Activities
524291
Y
Claims Adjusting
524292
Y
Third Party Administration of Insurance and Pension Funds
524298
Y
All Other Insurance Related Activities
(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.

C
C
C
C
C
C

Insurance Carriers and Related Activities
Insurance Carriers
Direct Life, Health, and Medical Insurance Carriers
Direct Life Insurance Carriers
Direct Health and Medical Insurance Carriers

Direct Insurance (except Life, Health, and Medical) Carriers
Direct Property and Casualty Insurance Carriers

Direct Title Insurance Carriers
Other Direct Insurance (except Life, Health, and Medical) Carriers
Reinsurance Carriers

(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data.

Page 9

ATT4d-52

e sampled are

Page 10

ATT4e-53

Attachment 4e. Current Coverage of NAICS Industries
Col 1

NAICS
Industries
53
Real Estate and Rental and Leasing
531
Real Estate
5311
Lessors of Real Estate

Description

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C
Y
C

53111
53112
53113
53119

Lessors of Residential Buildings and Dwellings
Lessors of Nonresidential Buildings (except Miniwarehouses)
Lessors of Miniwarehouses and Self-Storage Units
Lessors of Other Real Estate Property

5312

Offices of Real Estate Agents and Brokers

Y

C

5313
53131
53132
53139

Activities Related to Real Estate
Real Estate Property Managers
Offices of Real Estate Appraisers
Other Activities Related to Real Estate

Y
Y
Y
Y

C
C
C
C

532
5321
53211
532111
532112
53212

Rental and Leasing Services
Automotive Equipment Rental and Leasing
Passenger Car Rental and Leasing
Passenger Car Rental
Passenger Car Leasing
Truck, Utility Trailer, and RV (Recreational Vehicle) Rental and Leasing

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

5322
53221
53222
53223
53229
532291
532292
532299

Consumer Goods Rental
Consumer Electronics and Appliances Rental
Formal Wear and Costume Rental
Video Tape and Disc Rental
Other Consumer Goods Rental
Home Health Equipment Rental
Recreational Goods Rental
All Other Consumer Goods Rental
All Other (3)

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C

Y

Page 11

ATT4e-53
Col 1

NAICS
Industries

Description

Col 2

Tax
Publish Status
(1)
(2)

5323
53231

General Rental Centers
General Rental Centers

Y

C
C

5324
53241
532411
532412
53242
53249

Commercial and Industrial Machinery and Equipment Rental and Leasing
Construction, Transportation, Mining, and Forestry Machinery and Equipment Rental and Leasing
Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing
Construction, Mining and Forestry Machinery and Equipment Rental and Leasing

Y
Y

Office Machinery and Equipment Rental and Leasing
Other Commercial and Industrial Machinery and Equipment Rental and Leasing

Y
Y

C
C
C
C

C
C

533

Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)

Y

C

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.
(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, and estimating, disseminating data.
(3) Includes Recreational Goods Rental (532292) and All Other Consumer Goods Rental (532299)

Page 12

ATT4f-54

Attachment 4f. Current Coverage of NAICS Industries
Col 1

NAICS
Description
Industries
54
Professional, Scientific and Technical Services (except Notaries and Landscape Architectural Services)
54
Professional, Scientific and Technical Services (except Notaries and Landscape Architectural Services)
541
Professional, Scientific and Technical Services (except Notaries and Landscape Architectural Services)
541
Professional, Scientific and Technical Services (except Notaries and Landscape Architectural Services)
5411
Legal Services (except Notaries)
5411
Legal Services (except Notaries)
54111
Offices of Lawyers
54111
Offices of Lawyers
54119
Other Legal Services
541191
Title Abstract and Settlement Offices
541199
All Other Legal Services

Col 2

Tax
Publish Status
(1)
(2)
Y
T
Y
TE
Y
T
Y
TE
Y
T
Y
TE
Y
T
Y
TE
Y
C
C
C

5412
54121
541211
541213
541214
541219

Accounting, Tax Preparation, Bookkeeping and Payroll Services
Accounting, Tax Preparation, Bookkeeping and Payroll Services
Offices of Certified Public Accountants
Tax Preparation Services
Payroll Services
Other Accounting Services

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

5413
54131
54132
54133
54134
54135
54136
54137
54138

Architectural, Engineering and Related Services (except Landscape Architectural Services)
Architectural Services
Landscape Architectural Services
Engineering Services
Drafting Services
Building Inspection Services
Geophysical Surveying and Mapping Services
Surveying and Mapping (except Geophysical) Services
Testing Laboratories
All Other Engineering Services (3)

Y
Y

C
C
C
C
C
C
C
C
C
C

5414
54141
54142
54143
54149

Specialized Design Services
Interior Design Services
Industrial Design Services
Graphic Design Services
Other Specialized Design Services
All Other Design Services (4)

Y
Y

Y

C
C
C
C
C
C

Computer Systems Design and Related Services
Computer Systems Design and Related Services

Y
Y

C
C

5415
54151

Page 13

Y

Y
Y

ATT4f-54
Col 1

NAICS
Industries
541511
Custom Computer Programming Services
541512
Computer Systems Design Services
541513
Computer Facilities Management Services
541519
Other Computer Related Services
5416
54161
541611
541612
541613
541614
541618
54162
54169
5417
5417

Description

Tax
Publish Status
(1)
(2)
Y
C
Y
C
Y
C
Y
C
Y
Y

54171
54172
54172

Management, Scientific and Technical Consulting Services
Management Consulting Services
Administrative Management and General Management Consulting Services
Human Resources and Executive Search Consulting Services
Marketing Consulting Services
Process, Physical, Distribution and Logistics Consulting Services
Other Management Consulting Services
Environmental Consulting Services
Other Scientific and Technical Consulting Services
Scientific Research and Development Services
Research and Development in the Physical, Engineering,
and Life Sciences
Research and Development in the Physical, Engineering,
and Life Sciences
Research and Development in the Social Sciences and Humanities
Research and Development in the Social Sciences and Humanities
Research and Development in the Social Sciences and Humanities

5418
54181
54182
54183
54184
54185
54186
54187
54189
5419
54191
54192
541921
541922
54193
54199

54171

Col 2

Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
T
TE

Y

T

Y
Y
Y

TE
T
TE

Advertising Agencies
Public Relations Agencies
Media Buying Agencies
Media Representatives
Display Advertising
Direct Mail Advertising
Advertising Material Distribution Services
Other Services Related to Advertising
All Other Advertising (5)

Y
Y
Y

Y

C
C
C
C
C
C
C
C
C

Other Professional Scientific and Technical Services (except Veterinary Sciences)
Marketing Research and Public Opinion Polling
Photographic Services
Photography Studios, Portrait
Commercial Photography
Translation and Interpretation Services
All Other Professional, Scientific and Technical Services

Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C

Y
Y

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.
(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data. T, TE
means estimates will be computed separately for taxable and tax-exempt firms.
(3) Includes Landscape Architectural Services (54132) Drafting Services (54134), Building Inspection Services (54135), and
Geophysical Surveying and Mapping Services (54136), and Surveying and Mapping (except Geophysical) Services (54137).
(4) Includes Industrial Design Services (54142), Graphic Design Services (54143), and Other Specialized Design
Services (54149).
(5) Includes Media Buying Agencies (54183), Media Representatives (54184), Advertising Material Distribution Services
(54187), and Other Services Related to Advertising (54189).

Page 14

ATT4g-56

Attachment 4g. Current Coverage of NAICS Industries
Col 1

NAICS
Description
Industries
56
Administrative and Support, Waste Management and Remediation Services (except
Landscaping Services)
561
Administrative and Support Services
5611
Office Administrative Services
56111 Office Administrative Services

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
Y
Y

C
C
C

5612
56121

Facilities Support Services
Facilities Support Services

Y
Y

C
C

5613
56131
56132
56133

Employment Services
Employment Placement Agencies
Temporary Help Services
Employee Leasing Services

Y
Y
Y
Y

C
C
C
C

5614
56141
56142
561421
561422
56143
561431
561439
56144
56145
56149
561491
561492
561499

Business Support Services
Document Preparation Services
Telephone Call Centers
Telephone Answering Services
Telemarketing Bureaus
Business Service Centers
Private Mail Centers
Other Business Service Centers (including Copy Shops)
Collection Agencies
Credit Bureaus
Other Business Support Services
Repossession Services
Court Reporting and Stenotype Services
All Other Business Support Services

Y
Y
Y
Y
Y
Y

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
C
C
C
C
C

5615
56151
56152
56159
561591
561599

Travel Arrangement and Reservation Services
Travel Agencies
Tour Operators
Other Travel Arrangement and Reservation Services
Convention and Visitors Bureaus
All Other Travel Arrangement and Reservation Services

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

Y
Y
Y

C
C
C

5616
Investigation and Security Services
56161 Investigation, Guard and Armored Car Services
561611 Investigation Services

Page 15

ATT4g-56
Col 1

NAICS
Description
Industries
561612 Security Guards and Patrol Services
561613 Armored Car Services
56162 Security Systems Services
561621 Security Systems Services (except Locksmiths)
561622 Locksmiths

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
C
Y
C
Y
C
Y
C

5617
56171
56172
56174
56179

Services to Buildings and Dwellings (except Landscaping)
Exterminating and Pest Control Services
Janitorial Services
Carpet and Upholstery Cleaning Services
Other Services to Buildings and Dwellings

Y
Y
Y
Y
Y

C
C
C
C
C

5619
56191
56192
56199

Other Support Services
Packaging and Labeling Services
Convention and Trade Show Organizers
All Other Support Services

Y
Y
Y
Y

C
C
C
C

562
5621
56211
562111
562112
562119

Waste Management and Remediation Services
Waste Collection
Waste Collection
Solid Waste Collection
Hazardous Waste Collection
Other Waste Collection

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

5622
56221
562211
562212
562213
562219

Waste Treatment and Disposal
Waste Treatment and Disposal
Hazardous Waste Treatment and Disposal
Solid Waste Landfill
Solid Waste Combustors and Incinerators
Other Nonhazardous Waste Treatment and Disposal

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

5629
56291
56292
56299
562991
562998

Remediation and Other Waste Management Services
Remediation Services
Materials Recovery Facilities
All Other Waste Management Services
Septic Tank and Related Services
All Other Miscellaneous Waste Management Services

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.

(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data.

Page 16

ATT4g-56

Page 17

ATT4h-61

Attachment 4h. Current Coverage of NAICS Industries

NAICS
Industries
61
Educational Services
61
Educational Services
611
Educational Services
611
Educational Services

Description

Col 1

Col 2

Publish
(1)
Y
Y
Y
Y

Tax
Status
(2)
T
TE
T
TE
T
TE
T
TE
T
TE
T
TE

6114
6114

Business Schools and Computer and Management Training
Business Schools and Computer and Management Training

61141
61141
61142
61142
61143
61143

Business and Secretarial Schools
Business and Secretarial Schools
Computer Training
Computer Training
Professional and Management Development Training
Professional and Management Development Training

Y
Y
Y
Y
Y
Y
Y
Y

6115
6115

Technical and Trade Schools
Technical and Trade Schools

Y
Y

T
TE

6116
6116

Other Schools and Instruction
Other Schools and Instruction

Y
Y

T
TE

6117
6117

Educational Support Services
Educational Support Services

Y
Y

T
TE

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.

(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data. T, TE

means estimates will be computed separately for taxable and tax-exempt firms.

Page 18

ATT4i-62

Attachment 4i. Current Coverage of NAICS Industries
Col 1

Col 2

Tax
Publish Status
(1)
(2)
Y
T
Y
TE
Y
T
Y
TE
Y
C
Y
C
C
C

NAICS
Description
Industries
62
Health Care and Social Assistance
62
Health Care and Social Assistance
621
Ambulatory Health Care Services
621
Ambulatory Health Care Services
6211
Offices of Physicians
62111 Offices of Physicians
621111 Offices of Physicians (except Mental Health Specialists)
621112 Offices of Physicians, Mental Health Specialists
6212
62121

Offices of Dentists
Offices of Dentists

Y

C
C

6213
62131
62132
62133
62134
62139
621391
621399

Offices of Other Health Practitioners
Offices of Chiropractors
Offices of Optometrists
Offices of Mental Health Practitioners (except Physicians)
Offices of Physical, Occupational and Speech Therapists and Audiologists
Offices of All Other Health Practitioners
Offices of Podiatrists
Offices of All Other Miscellaneous Health Practitioners

Y
Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C

6214
6214
62141
62141
62142
62142
62149
62149
621491
621491
621492
621492

Outpatient Care Centers
Outpatient Care Centers
Family Planning Centers
Family Planning Centers
Outpatient Mental Health and Substance Abuse Centers
Outpatient Mental Health and Substance Abuse Centers
Other Outpatient Care Centers
Other Outpatient Care Centers
HMO Medical Centers
HMO Medical Centers
Kidney Dialysis Centers
Kidney Dialysis Centers

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

T
TE
T
TE
T
TE
T
TE
T
TE
T
TE

621493
621493
621498
621498

Freestanding Ambulatory Surgical and Emergency Centers
Freestanding Ambulatory Surgical and Emergency Centers
All Other Outpatient Care Centers
All Other Outpatient Care Centers

Y
Y
Y
Y

T
TE
T
TE

6215
62151
621511
621512

Medical and Diagnostic Laboratories
Medical and Diagnostic Laboratories
Medical Laboratories
Diagnostic Imaging Centers

Y
Y
Y
Y

C
C
C
C

Page 19

ATT4i-62
Col 1

NAICS
Industries
6216
Home Health Care Services
6216
Home Health Care Services
62161 Home Health Care Services
62161 Home Health Care Services

Col 2

Tax
Publish Status
(1)
(2)
Y
T
Y
TE
T
TE

Description

6219
6219
62191
62191
62199
62199
621991
621991
621999
621999

Other Ambulatory Health Care Services
Other Ambulatory Health Care Services
Ambulance Services
Ambulance Services
All Other Ambulatory Health Care Services
All Other Ambulatory Health Care Services
Blood and Organ Banks
Blood and Organ Banks
All Other Miscellaneous Ambulatory Health Care Services
All Other Miscellaneous Ambulatory Health Care Services

Y
Y
Y
Y
Y
Y

T
TE
T
TE
T
TE
T
TE
T
TE

622
622
622
6221
6221
6221

Hospitals
Hospitals (Private)
Hospitals (Government)
General Medical and Surgical Hospitals
General Medical and Surgical Hospitals (Private)
General Medical and Surgical Hospitals (Government)

Y

T
TE
TE
T
TE
TE

62211
62211
62211
6222
6222
6222
62221
62221
62221
6223
6223
6223
62231
62231
62231
623
623
6231
6231
62311
62311

General Medical and Surgical Hospitals
General Medical and Surgical Hospitals (Private)
General Medical and Surgical Hospitals (Government)
Psychiatric and Substance Abuse Hospitals
Psychiatric and Substance Abuse Hospitals (Private)
Psychiatric and Substance Abuse Hospitals (Government)
Psychiatric and Substance Abuse Hospitals
Psychiatric and Substance Abuse Hospitals (Private)
Psychiatric and Substance Abuse Hospitals (Government)
Specialty (except Psychiatric and Substance Abuse) Hospitals
Specialty (except Psychiatric and Substance Abuse) Hospitals (Private)
Specialty (except Psychiatric and Substance Abuse) Hospitals (Government)
Specialty (except Psychiatric and Substance Abuse) Hospitals
Specialty (except Psychiatric and Substance Abuse) Hospitals (Private)
Specialty (except Psychiatric and Substance Abuse) Hospitals (Government)
Nursing and Residential Care Facilities
Nursing and Residential Care Facilities
Nursing Care Facilities
Nursing Care Facilities
Nursing Care Facilities
Nursing Care Facilities

6232

Residential Mental Retardation, Mental Health and Substance Abuse Facilities

Y

T

6232

Residential Mental Retardation, Mental Health and Substance Abuse Facilities

Y

TE

62321
62321
62322

Residential Mental Retardation Facilities
Residential Mental Retardation Facilities
Residential Mental Health and Substance Abuse Facilities

Y
Y
Y

T
TE
T

Y

Page 20

Y

Y

Y
Y
Y
Y

T
TE
TE
T
TE
TE
T
TE
TE
T
TE
TE
T
TE
TE
T
TE
T
TE
T
TE

ATT4i-62
Col 1

Col 2

Tax
Publish Status
(1)
(2)
Y
TE

NAICS
Description
Industries
62322 Residential Mental Health and Substance Abuse Facilities
6233
6233
62331
62331
623311
623311
623312
623312

Community Care Facilities for the Elderly
Community Care Facilities for the Elderly
Community Care Facilities for the Elderly
Community Care Facilities for the Elderly
Continuing Care Retirement Communities
Continuing Care Retirement Communities
Homes for the Elderly
Homes for the Elderly

Y
Y
Y
Y
Y
Y
Y
Y

T
TE
T
TE
T
TE
T
TE

6239
6239
62399
62399

Other Residential Care Facilities
Other Residential Care Facilities
Other Residential Care Facilities
Other Residential Care Facilities

Y
Y

T
TE
T
TE

624
624
6241
6241
62411
62411
62412
62412

Social Assistance
Social Assistance
Individual and Family Services
Individual and Family Services
Child and Youth Services
Child and Youth Services
Services for the Elderly and Persons with Disabilities
Services for the Elderly and Persons with Disabilities

Y
Y
Y
Y
Y
Y
Y
Y

T
TE
T
TE
T
TE
T
TE

62419
62419
6242
6242
62421
62421

Other Individual and Family Services
Other Individual and Family Services
Community Food and Housing and Emergency and Other Relief Services
Community Food and Housing and Emergency and Other Relief Services
Community Food Services
Community Food Services

Y
Y
Y
Y
Y
Y

T
TE
T
TE
T
TE

62422
62422
624221
624221
624229
624229
62423
62423

Community Housing Services
Community Housing Services
Temporary Shelters
Temporary Shelters
Other Community Housing Services
Other Community Housing Services
Emergency and Other Relief Services
Emergency and Other Relief Services

Y
Y

T
TE
T
TE
T
TE
T
TE

6243
6243
62431
62431

Vocational Rehabilitation Services
Vocational Rehabilitation Services
Vocational Rehabilitation Services
Vocational Rehabilitation Services

Y
Y

T
TE
T
TE

6244
6244
62441
62441

Child Day Care Services
Child Day Care Services
Child Day Care Services
Child Day Care Services

Y
Y

T
TE
T
TE

Y
Y

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.
(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are
sampled are tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and
disseminating data. T, TE means estimates will be computed separately for taxable and tax-exempt firms.

Page 21

ATT4j-71

Attachment 4j. Current Coverage of NAICS Industries

Col 1

NAICS
Description
Industries
71
Arts, Entertainment and Recreation
71
Arts, Entertainment and Recreation
711
Performing Arts, Spectator Sports and Related Industries
711
Performing Arts, Spectator Sports and Related Industries
7111
Performing Arts Companies
7111
Performing Arts Companies
71111 Theater Companies and Dinner Theaters
71111 Theater Companies and Dinner Theaters
71112 Dance Companies
71112 Dance Companies
71113 Musical Groups and Artists
71113 Musical Groups and Artists
71119 Other Performing Arts Companies
71119 Other Performing Arts Companies

Col 2

Tax
Publish Status
(1)
(2)
Y
T
Y
TE
Y
T
Y
TE
Y
T
Y
TE
T
TE
T
TE
T
TE
T
TE

7112
71121
711211
711212
711219

Spectator Sports
Spectator Sports
Sports Teams and Clubs
Race Tracks
Other Spectator Sports

Y
Y
Y
Y
Y

C
C
C
C
C

7113
7113
71131
71132
71132

Promoters of Performing Arts, Sports and Similar Events
Promoters of Performing Arts, Sports and Similar Events
Promoters of Performing Arts, Sports and Similar Events w/ Facilities
Promoters of Performing Arts, Sports and Similar Events w/o Facilities
Promoters of Performing Arts, Sports and Similar Events w/o Facilities

Y
Y

T
TE
C
T
TE

7114
71141

Agents and Managers for Artists, Athletes, Entertainers and Other Public Figures
Agents and Managers for Artists, Athletes, Entertainers and Other Public Figures

Y

C

7115
71151

Independent Artists, Writers, and Performers
Independent Artists, Writers, and Performers

Y

712
712
7121
7121
71211

Museums, Historical Sites and Similar Institutions
Museums, Historical Sites and Similar Institutions
Museums, Historical Sites and Similar Institutions
Museums, Historical Sites and Similar Institutions
Museums

Y
Y

C

C
C

Page 22

T
TE
T
TE
T

ATT4j-71
Col 1

NAICS
Description
Industries
71211 Museums
71212 Historical Sites
71212 Historical Sites
71213 Zoos and Botanical Gardens
71213 Zoos and Botanical Gardens
71219 Nature Parks and Other Similar Institutions
71219 Nature Parks and Other Similar Institutions

Col 2

Tax
Publish Status
(1)
(2)
TE
T
TE
T
TE
T
TE

713
713
7131
71311
71312

Amusement, Gambling and Recreation Industries
Amusement, Gambling and Recreation Industries
Amusement Parks and Arcades
Amusement and Theme Parks
Amusement Arcades

Y
Y
Y
Y
Y

T
TE
C
C
C

7132
71321
71329

Gambling Industries
Casinos (except Casino Hotels)
Other Gambling Industries

Y
Y
Y

C
C
C

7139
7139
71391
71391

Other Amusement and Recreation Industries
Other Amusement and Recreation Industries
Golf Courses and Country Clubs
Golf Courses and Country Clubs

Y
Y
Y
Y

T
TE
T
TE

71392
71393
71394
71394
71395
71399
71399

Skiing Facilities
Marinas
Fitness and Recreational Sports Centers
Fitness and Recreational Sports Centers
Bowling Centers
All Other Amusement and Recreation Industries
All Other Amusement and Recreation Industries

Y
Y
Y
Y
Y
Y
Y

C
C
T
TE
C
T
TE

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.
(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled
are tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data.
T,TE means estimates will be computed separately for taxable and tax-exempt firms.

Page 23

Page 24

Attachment 4k. Current Coverage of NAICS Industries

Col 1

NAICS
Description
Industries
81
Other Services (except Public Administration, Religious, Labor,
and Political Organizations; and Private Households)
81
Other Services (except Public Administration, Religious, Labor,
and Political Organizations; and Private Households)
811
Repair and Maintenance
8111
Automotive Repair and Maintenance
81111 Automotive Mechanical and Electrical Repair and Maintenance
811111 General Automotive Repair
811112 Automotive Exhaust System Repair
811113 Automotive Transmission Repair
811118 Other Automotive Mechanical Repair and Maintenance
81112 Automotive Body, Paint, Interior and Glass Repair
811121 Automotive Body, Paint and Interior Repair and Maintenance
811122 Automotive Glass Replacement Shops
81119 Other Automotive Repair and Maintenance
811191 Automotive Oil Change and Lubrication Shops
811192 Car Washes
811198 All Other Automotive Repair and Maintenance

Col 2

Tax
Publish Status
(1)
(2)
Y
T
Y

TE

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
C
C
C
C
C

8112
81121
811211
811212
811213
811219

Electronic and Precision Equipment Repair and Maintenance
Electronic and Precision Equipment Repair and Maintenance
Consumer Electronics Repair and Maintenance
Computer and Office Machine Repair and Maintenance
Communication Equipment Repair and Maintenance
Other Electronic and Precision Equipment Repair and Maintenance

Y
Y
Y
Y
Y
Y

C
C
C
C
C
C

8113

Commercial and Industrial Machinery and Equipment (except
Automotive and Electronic) Repair and Maintenance
Commercial and Industrial Machinery and Equipment (except
Automotive and Electronic) Repair and Maintenance

Y

C

Personal and Household Goods Repair and Maintenance
Home and Garden Equipment and Appliance Repair and Maintenance
Home and Garden Equipment Repair and Maintenance
Appliance Repair and Maintenance
Reupholstery and Furniture Repair
Footwear and Leather Goods Repair
Other Personal and Household Goods and Repair and Maintenance
Personal and Laundry Services
Personal Care Services
Hair, Nail, and Skin Care Services
Barber Shops
Beauty Salons
Nail Salons

Y
Y

81131

8114
81141
811411
811412
81142
81143
81149
812
8121
81211
812111
812112
812113

Page 24

C

Y
Y
Y
Y
Y
Y
Y
Y
Y

C
C
C
C
C
C
C
C
C
C
C
C
C

Page 25
Col 1

NAICS
Industries
81219 Other Personal Care Services
812191 Diet and Weight Reducing Services
812199 Other Personal Care Services

Col 2

Tax
Publish Status
(1)
(2)
Y
C
Y
C
Y
C

Description

8122
81221
81222

Death Care Services
Funeral Homes and Funeral Services
Cemeteries and Crematories

Y
Y
Y

C
C
C

8123
81231
81232
81233
812331
812332
8129
81292
812921
812922
81293
81299

Drycleaning and Laundry Services
Coin-Operated Laundries and Drycleaners
Drycleaning and Laundry Services (except Coin-Operated)
Linen and Uniform Supply
Linen Supply
Industrial Launderers
Other Personal Services (except Pet Care)
Photofinishing
Photo Finishing Laboratories (except One-Hour)
One-Hour Photofinishing
Parking Lots and Garages
All Other Personal Services

Y
Y
Y
Y
Y
Y
Y
Y

Y
Y

C
C
C
C
C
C
C
C
C
C
C
C

813

Religious, Grantmaking, Civic, and Professional and Similar Organizations (except
Religious, Labor Unions, and Political Organizations)

Y

TE

8132
81321
813211
813212
813219

Grantmaking and Giving Services
Grantmaking and Giving Services
Grantmaking Foundations
Voluntary Health Organizations
Other Grantmaking and Giving Services

Y

TE
TE
TE
TE
TE

8133
81331
813311
813312
813319

Social Advocacy Organizations
Social Advocacy Organizations
Human Rights Organizations
Environment, Conservation and Wildlife Organizations
Other Social Advocacy Organizations

Y

TE
TE
TE
TE
TE

8134
81341

Civic and Social Organizations
Civic and Social Organizations

Y

TE
TE

8139

Business, Professional, and Other
Organizations (except Labor Unions, and Political Org.)
Business Associations
Professional Organizations
Other Similar Organizations

Y

TE
TE
TE

81391
81392
81399

TE

(1) Y means "yes" we intend to publish at that level assuming estimates and data are of sufficient quality.
(2) C means "combined" for both taxable and tax-exempt firms. Although some of the firms that are sampled are
tax-exempt, they will be treated as taxable in sampling, tabulating, estimating, and disseminating data. T, TE
means estimates will be computed separately for taxable and tax-exempt firms.

Page 25