4897 Buford Hwy, Ste 222 ......................... Làm thuê hay triệu phú

Atlanta, GA 30341-3669.............................. Đời đối xử công bình

Tel (770) 696-1189 .................................... Muốn được đời tưởng thưởng

Fax (770) 696-1587 ................................... Hãy đòi hỏi chính mình ..............(someone wrote this)

http://www.LocThaiCPA.com ....................Email: LocThaiCPA@gmail.com

Wednesday, November 23, 2011

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Monday, November 21, 2011

Home Energy Credits Still Available for 2011

The IRS reminds homeowners that they still have time this year to make energy-saving and green-energy home improvements and qualify for either of two home energy credits.

The Nonbusiness Energy Property Credit is aimed at homeowners installing energy efficient improvements such as insulation, new windows and furnaces. The credit is more limited than in the past years, but can still provide substantial tax savings.

• The 2011 credit rate is 10 percent of the cost of qualified energy efficiency improvements. Energy efficiency improvements include adding insulation, energy-efficient exterior windows and doors and certain roofs. The cost of installing these items does not count.

• The credit can also be claimed for the cost of residential energy property, including labor costs for installation. Residential energy property includes certain high-efficiency heating and air conditioning systems, water heaters and stoves that burn biomass fuel.

• The credit has a lifetime limit of $500, of which only $200 may be used for windows. If the total of nonbusiness energy property credits taken in prior years since 2005 is more than $500, the credit may not be claimed in 2011.

• Qualifying improvements must be placed into service to the taxpayer’s principal residence located in the United States before January 1, 2012.

Homeowners going green should also check out the Residential Energy Efficient Property Credit, designed to spur investment in alternative energy equipment.

• The credit equals 30 percent of what a homeowner spends on qualifying property such as solar electric systems, solar hot water heaters, geothermal heat pumps, wind turbines, and fuel cell property.

• No cap exists on the amount of credit available except for fuel cell property.

• Generally, labor costs are included when figuring this credit.

Not all energy-efficient improvements qualify for these tax credits, so homeowners should check the manufacturer’s tax credit certification statement before they purchase. Taxpayers can normally rely on this certification statement which can usually be found on the manufacturer’s website or with the product packaging.

Eligible homeowners can claim both of these credits on Form 5695, Residential Energy Credits when they file their 2011 federal income tax return. Because these are credits and not deductions, they reduce the amount of tax owed dollar for dollar. An eligible taxpayer can claim these credits regardless of whether he or she itemizes deductions on Schedule A.

Friday, November 18, 2011

Common IRS Audit Red Flags

   1. Failure to report all taxable income: The IRS receives copies of all 1099s and W-2s that you receive during a year, so make sure that you report all required income on your tax return.

   2. Math errors: One of the biggest reasons that people receive a letter from the IRS is because of mathematical mistakes they make on their tax returns.

   3. Returns claiming the home-buyer credit: First-time home buyers and longtime homeowners who claimed the home buyer credit should be prepared for IRS scrutiny.

   4. Taking higher-than-average deductions: If deductions on your return are disproportionately large compared to your income, the IRS audit formulas take this into account when selecting returns for examination.

   5. Claiming large charitable deductions: This comes up again and again because the IRS has found abuse on audit, especially with those taking larger deductions.

   6. Engaging in currency transactions: The IRS gets many reports of cash transactions in excess of $10,000 involving banks, casinos, car dealers and other businesses, plus suspicious activity reports from banks and disclosures of foreign accounts.

   7. Home office deduction: The IRS is always very interested in this deduction, primarily because it has a pretty high adjustment rate on audit.

   8. Failure to report a foreign bank account: The IRS is intensely interested in people with offshore accounts, especially those in tax havens.

   9. Business meals, travel and entertainment: Schedule C is critically examined by the IRS agents

  10. Cash businesses: Small business owners, especially those in cash-intensive businesses. Example: Taxi drivers, car washes, bars, hair & nail salons, restaurants and etc. are an easy target for IRS auditors.

  11. Claiming 100% business use of vehicle: Claiming 100% business use for an automobile on Schedule C is  surely questioned by IRS agents.

  12. Claiming a loss for a hobby activity: If your Schedule C loss-generating activity sounds like a hobby.

  13. Rental losses: Rental losses are subject to a number of complex rules. Therefore, these taxpayers should expect their tax returns to be highly scrutinized and probably audited.

  14. Unusual jump in income: Excessively higher or lower income compared to the previous year.

  15. Dependency: You are claiming several dependents on your return, or dependents belong to others in previous years.


Monday, November 7, 2011

Misclassified Employees & Potential Penalties


As defined in Revenue Code Section 3509, misclassifying a worker as an independent contractor could result in being held liable for multiple items:
  • Employee's federal income tax
  • Employee Social Security tax and Medicare tax
  • Employer and employee Social Security tax and Medicare tax
  • Federal unemployment tax
  • Possible penalty and interest

The IRS provides relief for employers who misclassified employees in error under IRC §3509. The Classification Settlement Program allows IRS examiners to offer employers with worker classification issues a settlement using a closing agreement that includes reduced rates for the employee's share of FICA taxes and the FITW (Federal Income Tax Withholding) that would have been withheld if properly classified as an employee. The employer making the error is still responsible for the full amount of their share of the FICA taxes and FUTA (Federal Unemployment Tax Act).

If the company has a reasonable basis for not treating workers as employees they must be able to show one of the following:
  • Judicial Precedent Safe Haven
  • Past Audit Safe Haven
  • Industry Practice Safe Haven
  • Other Reasonable Basis


Sunday, November 6, 2011

IRS 20 Factor Test on Employment Status

As an aid to determining whether an individual is an employee under the common law rules, twenty factors or elements have been identified as indicating whether sufficient control is present to establish an employer-employee relationship. The twenty factors have been developed based on an examination of cases and rulings considering whether an individual is an employee. The degree of importance of each factor varies depending on the occupation and the factual context in which the services are performed. The twenty factors are designed only as guides for determining whether an individual is an employee; special scrutiny is required in applying the twenty factors to assure that formalistic aspects of an arrangement designed to achieve a particular status do not obscure the substance of the arrangement (that is, whether the person or persons for whom the services are performed exercise sufficient control over the individual for the individual to be classified as an employee). The twenty factors are described below:

1. INSTRUCTIONS. A worker who is required to comply with other persons' instructions about when, where, and how he or she is to work is ordinarily an employee. This control factor is present if the person or persons for whom the services are performed have the RIGHT to require compliance with instructions.
See, for example, Rev. Rul. 68-598, 1968-2 C.B. 464, and Rev. Rul. 66-381, 1966-2 C.B. 449.

2. TRAINING. Training a worker by requiring an experienced employee to work with the worker, by corresponding with the worker, by requiring the worker to attend meetings, or by using other methods, indicates that the person or persons for whom the services are performed want the services performed in a particular method or manner. See Rev. Rul. 70-630, 1970-2 C.B. 229.

3. INTEGRATION. Integration of the worker's services into the business operations generally shows that the worker is subject to direction and control. When the success or continuation of a business depends to an appreciable degree upon the performance of certain services, the workers who perform those services
must necessarily be subject to a certain amount of control by the owner of the business. See United States v. Silk, 331 U.S. 704 (1947), 1947-2 C.B. 167.

4. SERVICES RENDERED PERSONALLY. If the Services must be rendered personally, presumably the person or persons for whom the services are performed are interested in the methods used to accomplish the work as well as in the results. See Rev. Rul. 55-695, 1955-2 C.B. 410.

5. HIRING, SUPERVISING, AND PAYING ASSISTANTS. If the person or persons for whom the services are performed hire, supervise, and pay assistants, that factor generally shows control over the workers on the job. However, if one worker hires, supervises, and pays the other assistants pursuant to a contract under which the worker agrees to provide materials and labor and under which the worker is responsible only for the attainment of a result, this factor indicates an independent contractor status. Compare Rev. Rul. 63-115, 1963-1 C.B. 178, with Rev. Rul. 55-593 1955-2 C.B. 610.

6. CONTINUING RELATIONSHIP. A continuing relationship between the worker and the person or persons for whom the services are performed indicates that an employer-employee relationship exists. A continuing relationship may exist where work is performed at frequently recurring although irregular intervals.
See United States v. Silk.

7. SET HOURS OF WORK. The establishment of set hours of work by the person or persons for whom the services are performed is a factor indicating control. See Rev. Rul. 73-591, 1973-2 C.B. 337.

8. FULL TIME REQUIRED. If the worker must devote substantially full time to the business of the person or persons for whom the services are performed, such person or persons have control over the amount of time the worker spends working and impliedly restrict the worker from doing other gainful work. An independent contractor on the other hand, is free to work when and for whom he or she chooses. See Rev. Rul. 56-694, 1956-2 C.B. 694.

9. DOING WORK ON EMPLOYER'S PREMISES. If the work is performed on the premises of the person or persons for whom the services are performed, that factor suggests control over the worker, especially if the work could be done elsewhere. Rev. Rul. 56-660, 1956-2 C.B. 693. Work done off the premises of the person or persons receiving the services, such as at the office of the worker, indicates some freedom from control. However, this fact by itself does not mean that the worker is not an employee. The importance of this factor depends on the nature of the service involved and the extent to which an employer generally would require that employees perform such services on the employer's premises. Control over the place of work is indicated when the person or persons for whom the services are performed have the right to compel the worker to travel a designated route, to canvass a territory within a certain time, or to work at specific places as required. See Rev. Rul. 56-694.

10. ORDER OR SEQUENCE SET. If a worker must perform services in the order or sequence set by the person or persons for whom the services are performed, that factor shows that the worker is not free to follow the worker's own pattern of work but must follow the established routines and schedules of the person or persons for whom the services are performed. Often, because of the nature of an occupation, the person or persons for whom the services are performed do not set the order of the services or set the order infrequently. It is sufficient to show control, however, if such person or persons retain the right to do so. See Rev. Rul. 56-694.

11. ORAL OR WRITTEN REPORTS. A requirement that the worker submit regular or written reports to the person or persons for whom the services are performed indicates a degree of control. See Rev. Rul. 70-309, 1970-1 C.B. 199, and Rev. Rul. 68-248, 1968-1 C.B. 431.

12. PAYMENT BY HOUR, WEEK, MONTH. Payment by the hour, week, or month generally points to an employer-employee relationship, provided that this method of payment is not just a convenient way of paying a lump sum agreed upon as the cost of a job. Payment made by the job or on § straight commission generally indicates that the worker is an independent contractor. See Rev. Rul. 74-389, 1974-2 C.B. 330.

13. PAYMENT OF BUSINESS AND/OR TRAVELING EXPENSES. If the person or persons for whom the services are performed ordinarily pay the worker's business and/or traveling expenses, the worker is ordinarily an employee. An employer, to be able to control expenses, generally retains the right to regulate and direct the worker's business activities. See Rev. Rul. 55-144, 1955-1 C.B. 483.

14. FURNISHING OF TOOLS AND MATERIALS. The fact that the person or persons for whom the services are performed furnish significant tools, materials, and other equipment tends to show the existence of an employer-employee relationship. See Rev. Rul. 71-524, 1971-2 C.B. 346.

15. SIGNIFICANT INVESTMENT. If the worker invests in facilities that are used by the worker in performing services and are not typically maintained by employees (such as the maintenance of an office rented at fair value from an unrelated party), that factor tends to indicate that the worker is an independent
contractor. On the other hand, lack of investment in facilities indicates dependence on the person or persons for whom the services are performed for such facilities and, accordingly, the existence of an employer- employee relationship. See Rev. Rul. 71-524. Special scrutiny is required with respect to certain types of facilities, such as home offices.

16. REALIZATION OF PROFIT OR LOSS. A worker who can realize a profit or suffer a loss as a result of the worker's services (in addition to the profit or loss ordinarily realized by employees) is generally an independent contractor, but the worker who cannot is an employee. See Rev. Rul. 70-309. For example, if the worker is subject to a real risk of economic loss due to significant investments or a bona fide liability for expenses, such as salary payments to unrelated employees, that factor indicates that the worker is an independent contractor. The risk that a worker will not receive payment for his or her services, however, is common to both independent contractors and employees and thus does not constitute a sufficient economic risk to support treatment as an independent contractor.

17. WORKING FOR MORE THAN ONE FIRM AT A TIME. If a worker performs more than de minimis services for a multiple of unrelated persons or firms at the same time, that factor generally indicates that the worker is an independent contractor. See Rev. Rul. 70-572, 1970-2 C.B. 221. However, a worker who performs services for more than one person may be an employee of each of the persons, especially where such persons are part of the same service arrangement.

18. MAKING SERVICE AVAILABLE TO GENERAL PUBLIC. The fact that a worker makes his or her services available to the general public on a regular and consistent basis indicates an independent contractor relationship. See Rev. Rul. 56-660.

19. RIGHT TO DISCHARGE. The right to discharge a worker is a factor indicating that the worker is an employee and the person possessing the right is an employer. An employer exercises control through the threat of dismissal, which causes the worker to obey the employer's instructions. An independent contractor, on the other hand, cannot be fired so long as the independent contractor produces a result that meets the contract specifications. Rev. Rul. 75-41, 1975-1 C.B. 323.

20. RIGHT TO TERMINATE. If the worker has the right to end his or her relationship with the person for whom the services are performed at any time he or she wishes without incurring liability, that factor indicates an employer- employee relationship. See Rev. Rul. 70-309.

The 20 factor test is an analytical tool - not the legal test - used to help determine worker classification. The legal test is whether there is a right to direct and control the means and details of the work.


Thursday, November 3, 2011

Community Property States

In the United States there are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. Puerto Rico allows property to be owned as community property also as do several Indian jurisdictions. Alaska is an opt-in community property state; property is separate property unless both parties agree to make it community property through a community property agreement or a community property trust.

If property is held as community property, each spouse technically owns an undivided one-half interest in the property. This type of ownership applies to most property acquired by the husband or the wife during the course of the marriage. It generally does not apply to property acquired prior to the marriage or to property acquired by gift or inheritance during the marriage. After a divorce, community property is divided equally in some states and according to the discretion of the court in the other states.


Business Code: North American Industry Classification System (NAICS)

2007 NAICS Title
Agriculture, Forestry, Fishing and Hunting
Soybean Farming
Oilseed (except Soybean) Farming
Dry Pea and Bean Farming
Wheat Farming
Corn Farming
Rice Farming
Oilseed and Grain Combination Farming
All Other Grain Farming
Potato Farming
Other Vegetable (except Potato) and Melon Farming
Orange Groves
Citrus (except Orange) Groves
Apple Orchards
Grape Vineyards
Strawberry Farming
Berry (except Strawberry) Farming
Tree Nut Farming
Fruit and Tree Nut Combination Farming
Other Noncitrus Fruit Farming
Mushroom Production
Other Food Crops Grown Under Cover
Nursery and Tree Production
Floriculture Production
Tobacco Farming
Cotton Farming
Sugarcane Farming
Hay Farming
Sugar Beet Farming
Peanut Farming
All Other Miscellaneous Crop Farming
Beef Cattle Ranching and Farming
Cattle Feedlots
Dairy Cattle and Milk Production
Dual-Purpose Cattle Ranching and Farming
Hog and Pig Farming
Chicken Egg Production
Broilers and Other Meat Type Chicken Production
Turkey Production
Poultry Hatcheries
Other Poultry Production
Sheep Farming
Goat Farming
Finfish Farming and Fish Hatcheries
Shellfish Farming
Other Aquaculture
Horses and Other Equine Production
Fur-Bearing Animal and Rabbit Production
All Other Animal Production
Timber Tract Operations
Forest Nurseries and Gathering of Forest Products
Finfish Fishing
Shellfish Fishing
Other Marine Fishing
Hunting and Trapping
Cotton Ginning
Soil Preparation, Planting, and Cultivating
Crop Harvesting, Primarily by Machine
Postharvest Crop Activities (except Cotton Ginning)
Farm Labor Contractors and Crew Leaders
Farm Management Services
Support Activities for Animal Production
Support Activities for Forestry

2007 NAICS Title
Mining, Quarrying, and Oil and Gas Extraction
Crude Petroleum and Natural Gas Extraction
Natural Gas Liquid Extraction
Bituminous Coal and Lignite Surface Mining
Bituminous Coal Underground Mining
Anthracite Mining
Iron Ore Mining
Gold Ore Mining
Silver Ore Mining
Lead Ore and Zinc Ore Mining
Copper Ore and Nickel Ore Mining
Uranium-Radium-Vanadium Ore Mining
All Other Metal Ore Mining
Dimension Stone Mining and Quarrying
Crushed and Broken Limestone Mining and Quarrying
Crushed and Broken Granite Mining and Quarrying
Other Crushed and Broken Stone Mining and Quarrying
Construction Sand and Gravel Mining
Industrial Sand Mining
Kaolin and Ball Clay Mining
Clay and Ceramic and Refractory Minerals Mining
Potash, Soda, and Borate Mineral Mining
Phosphate Rock Mining
Other Chemical and Fertilizer Mineral Mining
All Other Nonmetallic Mineral Mining
Drilling Oil and Gas Wells
Support Activities for Oil and Gas Operations
Support Activities for Coal Mining
Support Activities for Metal Mining
Support Activities for Nonmetallic Minerals (except Fuels) Mining

2007 NAICS Title
Hydroelectric Power Generation
Fossil Fuel Electric Power Generation
Nuclear Electric Power Generation
Other Electric Power Generation
Electric Bulk Power Transmission and Control
Electric Power Distribution
Natural Gas Distribution
Water Supply and Irrigation Systems
Sewage Treatment Facilities
Steam and Air-Conditioning Supply

2007 NAICS Title
New Single-Family Housing Construction (except Operative Builders)
New Multifamily Housing Construction (except Operative Builders)
New Housing Operative Builders
Residential Remodelers
Industrial Building Construction
Commercial and Institutional Building Construction
Water and Sewer Line and Related Structures Construction
Oil and Gas Pipeline and Related Structures Construction
Power and Communication Line and Related Structures Construction
Land Subdivision
Highway, Street, and Bridge Construction
Other Heavy and Civil Engineering Construction
Poured Concrete Foundation and Structure Contractors
Structural Steel and Precast Concrete Contractors
Framing Contractors
Masonry Contractors
Glass and Glazing Contractors
Roofing Contractors
Siding Contractors
Other Foundation, Structure, and Building Exterior Contractors
Electrical Contractors and Other Wiring Installation Contractors
Plumbing, Heating, and Air-Conditioning Contractors
Other Building Equipment Contractors
Drywall and Insulation Contractors
Painting and Wall Covering Contractors
Flooring Contractors
Tile and Terrazzo Contractors
Finish Carpentry Contractors
Other Building Finishing Contractors
Site Preparation Contractors
All Other Specialty Trade Contractors

2007 NAICS Title
Dog and Cat Food Manufacturing
Other Animal Food Manufacturing
Flour Milling
Rice Milling
Malt Manufacturing
Wet Corn Milling
Soybean Processing
Other Oilseed Processing
Fats and Oils Refining and Blending
Breakfast Cereal Manufacturing
Sugarcane Mills
Cane Sugar Refining
Beet Sugar Manufacturing
Chocolate and Confectionery Manufacturing from Cacao Beans
Confectionery Manufacturing from Purchased Chocolate
Nonchocolate Confectionery Manufacturing
Frozen Fruit, Juice, and Vegetable Manufacturing
Frozen Specialty Food Manufacturing
Fruit and Vegetable Canning
Specialty Canning
Dried and Dehydrated Food Manufacturing
Fluid Milk Manufacturing
Creamery Butter Manufacturing
Cheese Manufacturing
Dry, Condensed, and Evaporated Dairy Product Manufacturing
Ice Cream and Frozen Dessert Manufacturing
Animal (except Poultry) Slaughtering
Meat Processed from Carcasses
Rendering and Meat Byproduct Processing
Poultry Processing
Seafood Canning
Fresh and Frozen Seafood Processing
Retail Bakeries
Commercial Bakeries
Frozen Cakes, Pies, and Other Pastries Manufacturing
Cookie and Cracker Manufacturing
Flour Mixes and Dough Manufacturing from Purchased Flour
Dry Pasta Manufacturing
Tortilla Manufacturing
Roasted Nuts and Peanut Butter Manufacturing
Other Snack Food Manufacturing
Coffee and Tea Manufacturing
Flavoring Syrup and Concentrate Manufacturing
Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing
Spice and Extract Manufacturing
Perishable Prepared Food Manufacturing
All Other Miscellaneous Food Manufacturing
Soft Drink Manufacturing
Bottled Water Manufacturing
Ice Manufacturing
Tobacco Stemming and Redrying
Cigarette Manufacturing
Other Tobacco Product Manufacturing
Yarn Spinning Mills
Yarn Texturizing, Throwing, and Twisting Mills
Thread Mills
Broadwoven Fabric Mills
Narrow Fabric Mills
Schiffli Machine Embroidery
Nonwoven Fabric Mills
Weft Knit Fabric Mills
Other Knit Fabric and Lace Mills
Broadwoven Fabric Finishing Mills
Textile and Fabric Finishing (except Broadwoven Fabric) Mills
Fabric Coating Mills
Carpet and Rug Mills
Curtain and Drapery Mills
Other Household Textile Product Mills
Textile Bag Mills
Canvas and Related Product Mills
Rope, Cordage, and Twine Mills
Tire Cord and Tire Fabric Mills
All Other Miscellaneous Textile Product Mills
Sheer Hosiery Mills
Other Hosiery and Sock Mills
Outerwear Knitting Mills
Underwear and Nightwear Knitting Mills
Men's and Boys' Cut and Sew Apparel Contractors
Women's, Girls', and Infants' Cut and Sew Apparel Contractors
Men's and Boys' Cut and Sew Underwear and Nightwear Manufacturing
Men's and Boys' Cut and Sew Suit, Coat, and Overcoat Manufacturing
Men's and Boys' Cut and Sew Shirt (except Work Shirt) Manufacturing
Men's and Boys' Cut and Sew Trouser, Slack, and Jean Manufacturing
Men's and Boys' Cut and Sew Work Clothing Manufacturing
Men's and Boys' Cut and Sew Other Outerwear Manufacturing
Women's and Girls' Cut and Sew Lingerie, Loungewear, and Nightwear Manufacturing
Women's and Girls' Cut and Sew Blouse and Shirt Manufacturing
Women's and Girls' Cut and Sew Dress Manufacturing
Women's and Girls' Cut and Sew Suit, Coat, Tailored Jacket, and Skirt Manufacturing
Women's and Girls' Cut and Sew Other Outerwear Manufacturing
Infants' Cut and Sew Apparel Manufacturing
Fur and Leather Apparel Manufacturing
All Other Cut and Sew Apparel Manufacturing
Hat, Cap, and Millinery Manufacturing
Glove and Mitten Manufacturing
Men's and Boys' Neckwear Manufacturing
Other Apparel Accessories and Other Apparel Manufacturing
Leather and Hide Tanning and Finishing
Rubber and Plastics Footwear Manufacturing
House Slipper Manufacturing
Men's Footwear (except Athletic) Manufacturing
Women's Footwear (except Athletic) Manufacturing
Other Footwear Manufacturing
Luggage Manufacturing
Women's Handbag and Purse Manufacturing
Personal Leather Good (except Women's Handbag and Purse) Manufacturing
All Other Leather Good and Allied Product Manufacturing
Wood Preservation
Hardwood Veneer and Plywood Manufacturing
Softwood Veneer and Plywood Manufacturing
Engineered Wood Member (except Truss) Manufacturing
Truss Manufacturing
Reconstituted Wood Product Manufacturing
Wood Window and Door Manufacturing
Cut Stock, Resawing Lumber, and Planing
Other Millwork (including Flooring)
Wood Container and Pallet Manufacturing
Manufactured Home (Mobile Home) Manufacturing
Prefabricated Wood Building Manufacturing
All Other Miscellaneous Wood Product Manufacturing
Pulp Mills
Paper (except Newsprint) Mills
Newsprint Mills
Paperboard Mills
Corrugated and Solid Fiber Box Manufacturing
Folding Paperboard Box Manufacturing
Setup Paperboard Box Manufacturing
Fiber Can, Tube, Drum, and Similar Products Manufacturing
Nonfolding Sanitary Food Container Manufacturing
Coated and Laminated Packaging Paper Manufacturing
Coated and Laminated Paper Manufacturing
Coated Paper Bag and Pouch Manufacturing
Uncoated Paper and Multiwall Bag Manufacturing
Laminated Aluminum Foil Manufacturing for Flexible Packaging Uses
Surface-Coated Paperboard Manufacturing
Die-Cut Paper and Paperboard Office Supplies Manufacturing
Envelope Manufacturing
Stationery, Tablet, and Related Product Manufacturing
Sanitary Paper Product Manufacturing
All Other Converted Paper Product Manufacturing
Commercial Lithographic Printing
Commercial Gravure Printing
Commercial Flexographic Printing
Commercial Screen Printing
Quick Printing
Digital Printing
Manifold Business Forms Printing
Books Printing
Blankbook, Looseleaf Binders, and Devices Manufacturing
Other Commercial Printing
Tradebinding and Related Work
Prepress Services
Petroleum Refineries
Asphalt Paving Mixture and Block Manufacturing
Asphalt Shingle and Coating Materials Manufacturing
Petroleum Lubricating Oil and Grease Manufacturing
All Other Petroleum and Coal Products Manufacturing
Petrochemical Manufacturing
Industrial Gas Manufacturing
Inorganic Dye and Pigment Manufacturing
Synthetic Organic Dye and Pigment Manufacturing
Alkalies and Chlorine Manufacturing
Carbon Black Manufacturing
All Other Basic Inorganic Chemical Manufacturing
Gum and Wood Chemical Manufacturing
Cyclic Crude and Intermediate Manufacturing
Ethyl Alcohol Manufacturing
All Other Basic Organic Chemical Manufacturing
Plastics Material and Resin Manufacturing
Synthetic Rubber Manufacturing
Cellulosic Organic Fiber Manufacturing
Noncellulosic Organic Fiber Manufacturing
Nitrogenous Fertilizer Manufacturing
Phosphatic Fertilizer Manufacturing
Fertilizer (Mixing Only) Manufacturing
Pesticide and Other Agricultural Chemical Manufacturing
Medicinal and Botanical Manufacturing
Pharmaceutical Preparation Manufacturing
In-Vitro Diagnostic Substance Manufacturing
Biological Product (except Diagnostic) Manufacturing
Paint and Coating Manufacturing
Adhesive Manufacturing
Soap and Other Detergent Manufacturing
Polish and Other Sanitation Good Manufacturing
Surface Active Agent Manufacturing
Toilet Preparation Manufacturing
Printing Ink Manufacturing
Explosives Manufacturing
Custom Compounding of Purchased Resins
Photographic Film, Paper, Plate, and Chemical Manufacturing
All Other Miscellaneous Chemical Product and Preparation Manufacturing
Plastics Bag and Pouch Manufacturing
Plastics Packaging Film and Sheet (including Laminated) Manufacturing
Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing
Unlaminated Plastics Profile Shape Manufacturing
Plastics Pipe and Pipe Fitting Manufacturing
Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing
Polystyrene Foam Product Manufacturing
Urethane and Other Foam Product (except Polystyrene) Manufacturing
Plastics Bottle Manufacturing
Plastics Plumbing Fixture Manufacturing
Resilient Floor Covering Manufacturing
All Other Plastics Product Manufacturing
Tire Manufacturing (except Retreading)
Tire Retreading
Rubber and Plastics Hoses and Belting Manufacturing
Rubber Product Manufacturing for Mechanical Use
All Other Rubber Product Manufacturing
Vitreous China Plumbing Fixture and China and Earthenware Bathroom Accessories Manufacturing
Vitreous China, Fine Earthenware, and Other Pottery Product Manufacturing
Porcelain Electrical Supply Manufacturing
Brick and Structural Clay Tile Manufacturing
Ceramic Wall and Floor Tile Manufacturing
Other Structural Clay Product Manufacturing
Clay Refractory Manufacturing
Nonclay Refractory Manufacturing
Flat Glass Manufacturing
Other Pressed and Blown Glass and Glassware Manufacturing
Glass Container Manufacturing
Glass Product Manufacturing Made of Purchased Glass
Cement Manufacturing
Ready-Mix Concrete Manufacturing
Concrete Block and Brick Manufacturing
Concrete Pipe Manufacturing
Other Concrete Product Manufacturing
Lime Manufacturing
Gypsum Product Manufacturing
Abrasive Product Manufacturing
Cut Stone and Stone Product Manufacturing
Ground or Treated Mineral and Earth Manufacturing
Mineral Wool Manufacturing
All Other Miscellaneous Nonmetallic Mineral Product Manufacturing
Iron and Steel Mills
Electrometallurgical Ferroalloy Product Manufacturing
Iron and Steel Pipe and Tube Manufacturing from Purchased Steel
Rolled Steel Shape Manufacturing
Steel Wire Drawing
Alumina Refining
Primary Aluminum Production
Secondary Smelting and Alloying of Aluminum
Aluminum Sheet, Plate, and Foil Manufacturing
Aluminum Extruded Product Manufacturing
Other Aluminum Rolling and Drawing
Primary Smelting and Refining of Copper
Primary Smelting and Refining of Nonferrous Metal (except Copper and Aluminum)
Copper Rolling, Drawing, and Extruding
Copper Wire (except Mechanical) Drawing
Secondary Smelting, Refining, and Alloying of Copper
Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding
Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except Copper and Aluminum)
Iron Foundries
Steel Investment Foundries
Steel Foundries (except Investment)
Aluminum Die-Casting Foundries
Nonferrous (except Aluminum) Die-Casting Foundries
Aluminum Foundries (except Die-Casting)
Copper Foundries (except Die-Casting)
Other Nonferrous Foundries (except Die-Casting)
Iron and Steel Forging
Nonferrous Forging
Custom Roll Forming
Crown and Closure Manufacturing
Metal Stamping
Powder Metallurgy Part Manufacturing
Cutlery and Flatware (except Precious) Manufacturing
Hand and Edge Tool Manufacturing
Saw Blade and Handsaw Manufacturing
Kitchen Utensil, Pot, and Pan Manufacturing
Prefabricated Metal Building and Component Manufacturing
Fabricated Structural Metal Manufacturing
Plate Work Manufacturing
Metal Window and Door Manufacturing
Sheet Metal Work Manufacturing
Ornamental and Architectural Metal Work Manufacturing
Power Boiler and Heat Exchanger Manufacturing
Metal Tank (Heavy Gauge) Manufacturing
Metal Can Manufacturing
Other Metal Container Manufacturing
Hardware Manufacturing
Spring (Heavy Gauge) Manufacturing
Spring (Light Gauge) Manufacturing
Other Fabricated Wire Product Manufacturing
Machine Shops
Precision Turned Product Manufacturing
Bolt, Nut, Screw, Rivet, and Washer Manufacturing
Metal Heat Treating
Metal Coating, Engraving (except Jewelry and Silverware), and Allied Services to Manufacturers
Electroplating, Plating, Polishing, Anodizing, and Coloring
Industrial Valve Manufacturing
Fluid Power Valve and Hose Fitting Manufacturing
Plumbing Fixture Fitting and Trim Manufacturing
Other Metal Valve and Pipe Fitting Manufacturing
Ball and Roller Bearing Manufacturing
Small Arms Ammunition Manufacturing
Ammunition (except Small Arms) Manufacturing
Small Arms Manufacturing
Other Ordnance and Accessories Manufacturing
Fabricated Pipe and Pipe Fitting Manufacturing
Industrial Pattern Manufacturing
Enameled Iron and Metal Sanitary Ware Manufacturing
All Other Miscellaneous Fabricated Metal Product Manufacturing
Farm Machinery and Equipment Manufacturing
Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing
Construction Machinery Manufacturing
Mining Machinery and Equipment Manufacturing
Oil and Gas Field Machinery and Equipment Manufacturing
Sawmill and Woodworking Machinery Manufacturing
Plastics and Rubber Industry Machinery Manufacturing
Paper Industry Machinery Manufacturing
Textile Machinery Manufacturing
Printing Machinery and Equipment Manufacturing
Food Product Machinery Manufacturing
Semiconductor Machinery Manufacturing
All Other Industrial Machinery Manufacturing
Automatic Vending Machine Manufacturing
Commercial Laundry, Drycleaning, and Pressing Machine Manufacturing
Office Machinery Manufacturing
Optical Instrument and Lens Manufacturing
Photographic and Photocopying Equipment Manufacturing
Other Commercial and Service Industry Machinery Manufacturing
Air Purification Equipment Manufacturing
Industrial and Commercial Fan and Blower Manufacturing
Heating Equipment (except Warm Air Furnaces) Manufacturing
Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing
Industrial Mold Manufacturing
Machine Tool (Metal Cutting Types) Manufacturing
Machine Tool (Metal Forming Types) Manufacturing
Special Die and Tool, Die Set, Jig, and Fixture Manufacturing
Cutting Tool and Machine Tool Accessory Manufacturing
Rolling Mill Machinery and Equipment Manufacturing
Other Metalworking Machinery Manufacturing
Turbine and Turbine Generator Set Units Manufacturing
Speed Changer, Industrial High-Speed Drive, and Gear Manufacturing
Mechanical Power Transmission Equipment Manufacturing
Other Engine Equipment Manufacturing
Pump and Pumping Equipment Manufacturing
Air and Gas Compressor Manufacturing
Measuring and Dispensing Pump Manufacturing
Elevator and Moving Stairway Manufacturing
Conveyor and Conveying Equipment Manufacturing
Overhead Traveling Crane, Hoist, and Monorail System Manufacturing
Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing
Power-Driven Handtool Manufacturing
Welding and Soldering Equipment Manufacturing
Packaging Machinery Manufacturing
Industrial Process Furnace and Oven Manufacturing
Fluid Power Cylinder and Actuator Manufacturing
Fluid Power Pump and Motor Manufacturing
Scale and Balance Manufacturing
All Other Miscellaneous General Purpose Machinery Manufacturing
Electronic Computer Manufacturing
Computer Storage Device Manufacturing
Computer Terminal Manufacturing
Other Computer Peripheral Equipment Manufacturing
Telephone Apparatus Manufacturing
Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing
Other Communications Equipment Manufacturing
Audio and Video Equipment Manufacturing
Electron Tube Manufacturing
Bare Printed Circuit Board Manufacturing
Semiconductor and Related Device Manufacturing
Electronic Capacitor Manufacturing
Electronic Resistor Manufacturing
Electronic Coil, Transformer, and Other Inductor Manufacturing
Electronic Connector Manufacturing
Printed Circuit Assembly (Electronic Assembly) Manufacturing
Other Electronic Component Manufacturing
Electromedical and Electrotherapeutic Apparatus Manufacturing
Search, Detection, Navigation, Guidance, Aeronautical, and Nautical System and Instrument Manufacturing
Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use
Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables
Totalizing Fluid Meter and Counting Device Manufacturing
Instrument Manufacturing for Measuring and Testing Electricity and Electrical Signals
Analytical Laboratory Instrument Manufacturing
Irradiation Apparatus Manufacturing
Watch, Clock, and Part Manufacturing
Other Measuring and Controlling Device Manufacturing
Software Reproducing
Prerecorded Compact Disc (except Software), Tape, and Record Reproducing
Magnetic and Optical Recording Media Manufacturing
Electric Lamp Bulb and Part Manufacturing
Residential Electric Lighting Fixture Manufacturing
Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing
Other Lighting Equipment Manufacturing
Electric Housewares and Household Fan Manufacturing
Household Vacuum Cleaner Manufacturing
Household Cooking Appliance Manufacturing
Household Refrigerator and Home Freezer Manufacturing
Household Laundry Equipment Manufacturing
Other Major Household Appliance Manufacturing
Power, Distribution, and Specialty Transformer Manufacturing
Motor and Generator Manufacturing
Switchgear and Switchboard Apparatus Manufacturing
Relay and Industrial Control Manufacturing
Storage Battery Manufacturing
Primary Battery Manufacturing
Fiber Optic Cable Manufacturing
Other Communication and Energy Wire Manufacturing
Current-Carrying Wiring Device Manufacturing
Noncurrent-Carrying Wiring Device Manufacturing
Carbon and Graphite Product Manufacturing
All Other Miscellaneous Electrical Equipment and Component Manufacturing
Automobile Manufacturing
Light Truck and Utility Vehicle Manufacturing
Heavy Duty Truck Manufacturing
Motor Vehicle Body Manufacturing
Truck Trailer Manufacturing
Motor Home Manufacturing
Travel Trailer and Camper Manufacturing
Carburetor, Piston, Piston Ring, and Valve Manufacturing
Gasoline Engine and Engine Parts Manufacturing
Vehicular Lighting Equipment Manufacturing
Other Motor Vehicle Electrical and Electronic Equipment Manufacturing
Motor Vehicle Steering and Suspension Components (except Spring) Manufacturing
Motor Vehicle Brake System Manufacturing
Motor Vehicle Transmission and Power Train Parts Manufacturing
Motor Vehicle Seating and Interior Trim Manufacturing
Motor Vehicle Metal Stamping
Motor Vehicle Air-Conditioning Manufacturing
All Other Motor Vehicle Parts Manufacturing
Aircraft Manufacturing
Aircraft Engine and Engine Parts Manufacturing
Other Aircraft Parts and Auxiliary Equipment Manufacturing
Guided Missile and Space Vehicle Manufacturing
Guided Missile and Space Vehicle Propulsion Unit and Propulsion Unit Parts Manufacturing
Other Guided Missile and Space Vehicle Parts and Auxiliary Equipment Manufacturing
Railroad Rolling Stock Manufacturing
Ship Building and Repairing
Boat Building
Motorcycle, Bicycle, and Parts Manufacturing
Military Armored Vehicle, Tank, and Tank Component Manufacturing
All Other Transportation Equipment Manufacturing
Wood Kitchen Cabinet and Countertop Manufacturing
Upholstered Household Furniture Manufacturing
Nonupholstered Wood Household Furniture Manufacturing
Metal Household Furniture Manufacturing
Household Furniture (except Wood and Metal) Manufacturing
Institutional Furniture Manufacturing
Wood Television, Radio, and Sewing Machine Cabinet Manufacturing
Wood Office Furniture Manufacturing
Custom Architectural Woodwork and Millwork Manufacturing
Office Furniture (except Wood) Manufacturing
Showcase, Partition, Shelving, and Locker Manufacturing
Mattress Manufacturing
Blind and Shade Manufacturing
Surgical and Medical Instrument Manufacturing
Surgical Appliance and Supplies Manufacturing
Dental Equipment and Supplies Manufacturing
Ophthalmic Goods Manufacturing
Dental Laboratories
Jewelry (except Costume) Manufacturing
Silverware and Hollowware Manufacturing
Jewelers' Material and Lapidary Work Manufacturing
Costume Jewelry and Novelty Manufacturing
Sporting and Athletic Goods Manufacturing
Doll and Stuffed Toy Manufacturing
Game, Toy, and Children's Vehicle Manufacturing
Pen and Mechanical Pencil Manufacturing
Lead Pencil and Art Good Manufacturing
Marking Device Manufacturing
Carbon Paper and Inked Ribbon Manufacturing
Sign Manufacturing
Gasket, Packing, and Sealing Device Manufacturing
Musical Instrument Manufacturing
Fastener, Button, Needle, and Pin Manufacturing
Broom, Brush, and Mop Manufacturing
Burial Casket Manufacturing
All Other Miscellaneous Manufacturing

2007 NAICS Title
Wholesale Trade
Automobile and Other Motor Vehicle Merchant Wholesalers
Motor Vehicle Supplies and New Parts Merchant Wholesalers
Tire and Tube Merchant Wholesalers
Motor Vehicle Parts (Used) Merchant Wholesalers
Furniture Merchant Wholesalers
Home Furnishing Merchant Wholesalers
Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers
Brick, Stone, and Related Construction Material Merchant Wholesalers
Roofing, Siding, and Insulation Material Merchant Wholesalers
Other Construction Material Merchant Wholesalers
Photographic Equipment and Supplies Merchant Wholesalers
Office Equipment Merchant Wholesalers
Computer and Computer Peripheral Equipment and Software Merchant Wholesalers
Other Commercial Equipment Merchant Wholesalers
Medical, Dental, and Hospital Equipment and Supplies Merchant Wholesalers
Ophthalmic Goods Merchant Wholesalers
Other Professional Equipment and Supplies Merchant Wholesalers
Metal Service Centers and Other Metal Merchant Wholesalers
Coal and Other Mineral and Ore Merchant Wholesalers
Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers
Electrical and Electronic Appliance, Television, and Radio Set Merchant Wholesalers
Other Electronic Parts and Equipment Merchant Wholesalers
Hardware Merchant Wholesalers
Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers
Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers
Refrigeration Equipment and Supplies Merchant Wholesalers
Construction and Mining (except Oil Well) Machinery and Equipment Merchant Wholesalers
Farm and Garden Machinery and Equipment Merchant Wholesalers
Industrial Machinery and Equipment Merchant Wholesalers
Industrial Supplies Merchant Wholesalers
Service Establishment Equipment and Supplies Merchant Wholesalers
Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers
Sporting and Recreational Goods and Supplies Merchant Wholesalers
Toy and Hobby Goods and Supplies Merchant Wholesalers
Recyclable Material Merchant Wholesalers
Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers
Other Miscellaneous Durable Goods Merchant Wholesalers
Printing and Writing Paper Merchant Wholesalers
Stationery and Office Supplies Merchant Wholesalers
Industrial and Personal Service Paper Merchant Wholesalers
Drugs and Druggists' Sundries Merchant Wholesalers
Piece Goods, Notions, and Other Dry Goods Merchant Wholesalers
Men's and Boys' Clothing and Furnishings Merchant Wholesalers
Women's, Children's, and Infants' Clothing and Accessories Merchant Wholesalers
Footwear Merchant Wholesalers
General Line Grocery Merchant Wholesalers
Packaged Frozen Food Merchant Wholesalers
Dairy Product (except Dried or Canned) Merchant Wholesalers
Poultry and Poultry Product Merchant Wholesalers
Confectionery Merchant Wholesalers
Fish and Seafood Merchant Wholesalers
Meat and Meat Product Merchant Wholesalers
Fresh Fruit and Vegetable Merchant Wholesalers
Other Grocery and Related Products Merchant Wholesalers
Grain and Field Bean Merchant Wholesalers
Livestock Merchant Wholesalers
Other Farm Product Raw Material Merchant Wholesalers
Plastics Materials and Basic Forms and Shapes Merchant Wholesalers
Other Chemical and Allied Products Merchant Wholesalers
Petroleum Bulk Stations and Terminals
Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals)
Beer and Ale Merchant Wholesalers
Wine and Distilled Alcoholic Beverage Merchant Wholesalers
Farm Supplies Merchant Wholesalers
Book, Periodical, and Newspaper Merchant Wholesalers
Flower, Nursery Stock, and Florists' Supplies Merchant Wholesalers
Tobacco and Tobacco Product Merchant Wholesalers
Paint, Varnish, and Supplies Merchant Wholesalers
Other Miscellaneous Nondurable Goods Merchant Wholesalers
Business to Business Electronic Markets
Wholesale Trade Agents and Brokers

2007 NAICS Title
Retail Trade
New Car Dealers
Used Car Dealers
Recreational Vehicle Dealers
Motorcycle, ATV, and Personal Watercraft Dealers
Boat Dealers
All Other Motor Vehicle Dealers
Automotive Parts and Accessories Stores
Tire Dealers
Furniture Stores
Floor Covering Stores
Window Treatment Stores
All Other Home Furnishings Stores
Household Appliance Stores
Radio, Television, and Other Electronics Stores
Computer and Software Stores
Camera and Photographic Supplies Stores
Home Centers
Paint and Wallpaper Stores
Hardware Stores
Other Building Material Dealers
Outdoor Power Equipment Stores
Nursery, Garden Center, and Farm Supply Stores
Supermarkets and Other Grocery (except Convenience) Stores
Convenience Stores
Meat Markets
Fish and Seafood Markets
Fruit and Vegetable Markets
Baked Goods Stores
Confectionery and Nut Stores
All Other Specialty Food Stores
Beer, Wine, and Liquor Stores
Pharmacies and Drug Stores
Cosmetics, Beauty Supplies, and Perfume Stores
Optical Goods Stores
Food (Health) Supplement Stores
All Other Health and Personal Care Stores
Gasoline Stations with Convenience Stores
Other Gasoline Stations
Men's Clothing Stores
Women's Clothing Stores
Children's and Infants' Clothing Stores
Family Clothing Stores
Clothing Accessories Stores
Other Clothing Stores
Shoe Stores
Jewelry Stores
Luggage and Leather Goods Stores
Sporting Goods Stores
Hobby, Toy, and Game Stores
Sewing, Needlework, and Piece Goods Stores
Musical Instrument and Supplies Stores
Book Stores
News Dealers and Newsstands
Prerecorded Tape, Compact Disc, and Record Stores
Department Stores (except Discount Department Stores)
Discount Department Stores
Warehouse Clubs and Supercenters
All Other General Merchandise Stores
Office Supplies and Stationery Stores
Gift, Novelty, and Souvenir Stores
Used Merchandise Stores
Pet and Pet Supplies Stores
Art Dealers
Manufactured (Mobile) Home Dealers
Tobacco Stores
All Other Miscellaneous Store Retailers (except Tobacco Stores)
Electronic Shopping
Electronic Auctions
Mail-Order Houses
Vending Machine Operators
Heating Oil Dealers
Liquefied Petroleum Gas (Bottled Gas) Dealers
Other Fuel Dealers
Other Direct Selling Establishments

2007 NAICS Title
Transportation and Warehousing
Scheduled Passenger Air Transportation
Scheduled Freight Air Transportation
Nonscheduled Chartered Passenger Air Transportation
Nonscheduled Chartered Freight Air Transportation
Other Nonscheduled Air Transportation
Line-Haul Railroads
Short Line Railroads
Deep Sea Freight Transportation
Deep Sea Passenger Transportation
Coastal and Great Lakes Freight Transportation
Coastal and Great Lakes Passenger Transportation
Inland Water Freight Transportation
Inland Water Passenger Transportation
General Freight Trucking, Local
General Freight Trucking, Long-Distance, Truckload
General Freight Trucking, Long-Distance, Less Than Truckload
Used Household and Office Goods Moving
Specialized Freight (except Used Goods) Trucking, Local
Specialized Freight (except Used Goods) Trucking, Long-Distance
Mixed Mode Transit Systems
Commuter Rail Systems
Bus and Other Motor Vehicle Transit Systems
Other Urban Transit Systems
Interurban and Rural Bus Transportation
Taxi Service
Limousine Service
School and Employee Bus Transportation
Charter Bus Industry
Special Needs Transportation
All Other Transit and Ground Passenger Transportation
Pipeline Transportation of Crude Oil
Pipeline Transportation of Natural Gas
Pipeline Transportation of Refined Petroleum Products
All Other Pipeline Transportation
Scenic and Sightseeing Transportation, Land
Scenic and Sightseeing Transportation, Water
Scenic and Sightseeing Transportation, Other
Air Traffic Control
Other Airport Operations
Other Support Activities for Air Transportation
Support Activities for Rail Transportation
Port and Harbor Operations
Marine Cargo Handling
Navigational Services to Shipping
Other Support Activities for Water Transportation
Motor Vehicle Towing
Other Support Activities for Road Transportation
Freight Transportation Arrangement
Packing and Crating
All Other Support Activities for Transportation
Postal Service
Couriers and Express Delivery Services
Local Messengers and Local Delivery
General Warehousing and Storage
Refrigerated Warehousing and Storage
Farm Product Warehousing and Storage
Other Warehousing and Storage

2007 NAICS Title
Newspaper Publishers
Periodical Publishers
Book Publishers
Directory and Mailing List Publishers
Greeting Card Publishers
All Other Publishers
Software Publishers
Motion Picture and Video Production
Motion Picture and Video Distribution
Motion Picture Theaters (except Drive-Ins)
Drive-In Motion Picture Theaters
Teleproduction and Other Postproduction Services
Other Motion Picture and Video Industries
Record Production
Integrated Record Production/Distribution
Music Publishers
Sound Recording Studios
Other Sound Recording Industries
Radio Networks
Radio Stations
Television Broadcasting
Cable and Other Subscription Programming
Wired Telecommunications Carriers
Wireless Telecommunications Carriers (except Satellite)
Satellite Telecommunications
Telecommunications Resellers
All Other Telecommunications
Data Processing, Hosting, and Related Services
News Syndicates
Libraries and Archives
Internet Publishing and Broadcasting and Web Search Portals
All Other Information Services

2007 NAICS Title
Finance and Insurance
Monetary Authorities-Central Bank
Commercial Banking
Savings Institutions
Credit Unions
Other Depository Credit Intermediation
Credit Card Issuing
Sales Financing
Consumer Lending
Real Estate Credit
International Trade Financing
Secondary Market Financing
All Other Nondepository Credit Intermediation
Mortgage and Nonmortgage Loan Brokers
Financial Transactions Processing, Reserve, and Clearinghouse Activities
Other Activities Related to Credit Intermediation
Investment Banking and Securities Dealing
Securities Brokerage
Commodity Contracts Dealing
Commodity Contracts Brokerage
Securities and Commodity Exchanges
Miscellaneous Intermediation
Portfolio Management
Investment Advice
Trust, Fiduciary, and Custody Activities
Miscellaneous Financial Investment Activities
Direct Life Insurance Carriers
Direct Health and Medical Insurance Carriers
Direct Property and Casualty Insurance Carriers
Direct Title Insurance Carriers
Other Direct Insurance (except Life, Health, and Medical) Carriers
Reinsurance Carriers
Insurance Agencies and Brokerages
Claims Adjusting
Third Party Administration of Insurance and Pension Funds
All Other Insurance Related Activities
Pension Funds
Health and Welfare Funds
Other Insurance Funds
Open-End Investment Funds
Trusts, Estates, and Agency Accounts
Other Financial Vehicles

2007 NAICS Title
Real Estate and Rental and Leasing
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
Offices of Real Estate Agents and Brokers
Residential Property Managers
Nonresidential Property Managers
Offices of Real Estate Appraisers
Other Activities Related to Real Estate
Passenger Car Rental
Passenger Car Leasing
Truck, Utility Trailer, and RV (Recreational Vehicle) Rental and Leasing
Consumer Electronics and Appliances Rental
Formal Wear and Costume Rental
Video Tape and Disc Rental
Home Health Equipment Rental
Recreational Goods Rental
All Other Consumer Goods Rental
General Rental Centers
Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing
Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing
Office Machinery and Equipment Rental and Leasing
Other Commercial and Industrial Machinery and Equipment Rental and Leasing
Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)

2007 NAICS Title
Professional, Scientific, and Technical Services
Offices of Lawyers
Offices of Notaries
Title Abstract and Settlement Offices
All Other Legal Services
Offices of Certified Public Accountants
Tax Preparation Services
Payroll Services
Other Accounting 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
Interior Design Services
Industrial Design Services
Graphic Design Services
Other Specialized Design Services
Custom Computer Programming Services
Computer Systems Design Services
Computer Facilities Management Services
Other Computer Related Services
Administrative Management and General Management Consulting Services
Human Resources 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
Research and Development in Biotechnology
Research and Development in the Physical, Engineering, and Life Sciences (except Biotechnology)
Research and Development in the Social Sciences and Humanities
Advertising Agencies
Public Relations Agencies
Media Buying Agencies
Media Representatives
Display Advertising
Direct Mail Advertising
Advertising Material Distribution Services
Other Services Related to Advertising
Marketing Research and Public Opinion Polling
Photography Studios, Portrait
Commercial Photography
Translation and Interpretation Services
Veterinary Services
All Other Professional, Scientific, and Technical Services

2007 NAICS Title
Management of Companies and Enterprises
Offices of Bank Holding Companies
Offices of Other Holding Companies
Corporate, Subsidiary, and Regional Managing Offices

2007 NAICS Title
Administrative and Support and Waste Management and Remediation Services
Office Administrative Services
Facilities Support Services
Employment Placement Agencies
Executive Search Services
Temporary Help Services
Professional Employer Organizations
Document Preparation Services
Telephone Answering Services
Telemarketing Bureaus and Other Contact Centers
Private Mail Centers
Other Business Service Centers (including Copy Shops)
Collection Agencies
Credit Bureaus
Repossession Services
Court Reporting and Stenotype Services
All Other Business Support Services
Travel Agencies
Tour Operators
Convention and Visitors Bureaus
All Other Travel Arrangement and Reservation Services
Investigation Services
Security Guards and Patrol Services
Armored Car Services
Security Systems Services (except Locksmiths)
Exterminating and Pest Control Services
Janitorial Services
Landscaping Services
Carpet and Upholstery Cleaning Services
Other Services to Buildings and Dwellings
Packaging and Labeling Services
Convention and Trade Show Organizers
All Other Support Services
Solid Waste Collection
Hazardous Waste Collection
Other Waste Collection
Hazardous Waste Treatment and Disposal
Solid Waste Landfill
Solid Waste Combustors and Incinerators
Other Nonhazardous Waste Treatment and Disposal
Remediation Services
Materials Recovery Facilities
Septic Tank and Related Services
All Other Miscellaneous Waste Management Services

2007 NAICS Title
Educational Services
Elementary and Secondary Schools
Junior Colleges
Colleges, Universities, and Professional Schools
Business and Secretarial Schools
Computer Training
Professional and Management Development Training
Cosmetology and Barber Schools
Flight Training
Apprenticeship Training
Other Technical and Trade Schools
Fine Arts Schools
Sports and Recreation Instruction
Language Schools
Exam Preparation and Tutoring
Automobile Driving Schools
All Other Miscellaneous Schools and Instruction
Educational Support Services

2007 NAICS Title
Health Care and Social Assistance
Offices of Physicians (except Mental Health Specialists)
Offices of Physicians, Mental Health Specialists
Offices of Dentists
Offices of Chiropractors
Offices of Optometrists
Offices of Mental Health Practitioners (except Physicians)
Offices of Physical, Occupational and Speech Therapists, and Audiologists
Offices of Podiatrists
Offices of All Other Miscellaneous Health Practitioners
Family Planning Centers
Outpatient Mental Health and Substance Abuse Centers
HMO Medical Centers
Kidney Dialysis Centers
Freestanding Ambulatory Surgical and Emergency Centers
All Other Outpatient Care Centers
Medical Laboratories
Diagnostic Imaging Centers
Home Health Care Services
Ambulance Services
Blood and Organ Banks
All Other Miscellaneous Ambulatory Health Care Services
General Medical and Surgical Hospitals
Psychiatric and Substance Abuse Hospitals
Specialty (except Psychiatric and Substance Abuse) Hospitals
Nursing Care Facilities
Residential Mental Retardation Facilities
Residential Mental Health and Substance Abuse Facilities
Continuing Care Retirement Communities
Homes for the Elderly
Other Residential Care Facilities
Child and Youth Services
Services for the Elderly and Persons with Disabilities
Other Individual and Family Services
Community Food Services
Temporary Shelters
Other Community Housing Services
Emergency and Other Relief Services
Vocational Rehabilitation Services
Child Day Care Services

2007 NAICS Title
Arts, Entertainment, and Recreation
Theater Companies and Dinner Theaters
Dance Companies
Musical Groups and Artists
Other Performing Arts Companies
Sports Teams and Clubs
Other Spectator Sports
Promoters of Performing Arts, Sports, and Similar Events with Facilities
Promoters of Performing Arts, Sports, and Similar Events without Facilities
Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures
Independent Artists, Writers, and Performers
Historical Sites
Zoos and Botanical Gardens
Nature Parks and Other Similar Institutions
Amusement and Theme Parks
Amusement Arcades
Casinos (except Casino Hotels)
Other Gambling Industries
Golf Courses and Country Clubs
Skiing Facilities
Fitness and Recreational Sports Centers
Bowling Centers
All Other Amusement and Recreation Industries

2007 NAICS Title
Accommodation and Food Services
Hotels (except Casino Hotels) and Motels
Casino Hotels
Bed-and-Breakfast Inns
All Other Traveler Accommodation
RV (Recreational Vehicle) Parks and Campgrounds
Recreational and Vacation Camps (except Campgrounds)
Rooming and Boarding Houses
Full-Service Restaurants
Limited-Service Restaurants
Cafeterias, Grill Buffets, and Buffets
Snack and Nonalcoholic Beverage Bars
Food Service Contractors
Mobile Food Services
Drinking Places (Alcoholic Beverages)

2007 NAICS Title
Other Services (except Public Administration)
General Automotive Repair
Automotive Exhaust System Repair
Automotive Transmission Repair
Other Automotive Mechanical and Electrical Repair and Maintenance
Automotive Body, Paint, and Interior Repair and Maintenance
Automotive Glass Replacement Shops
Automotive Oil Change and Lubrication Shops
Car Washes
All Other Automotive 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
Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) 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 Repair and Maintenance
Barber Shops
Beauty Salons
Nail Salons
Diet and Weight Reducing Centers
Other Personal Care Services
Funeral Homes and Funeral Services
Cemeteries and Crematories
Coin-Operated Laundries and Drycleaners
Drycleaning and Laundry Services (except Coin-Operated)
Linen Supply
Industrial Launderers
Pet Care (except Veterinary) Services
Photofinishing Laboratories (except One-Hour)
One-Hour Photofinishing
Parking Lots and Garages
All Other Personal Services
Religious Organizations
Grantmaking Foundations
Voluntary Health Organizations
Other Grantmaking and Giving Services
Human Rights Organizations
Environment, Conservation and Wildlife Organizations
Other Social Advocacy Organizations
Civic and Social Organizations
Business Associations
Professional Organizations
Labor Unions and Similar Labor Organizations
Political Organizations
Other Similar Organizations (except Business, Professional, Labor, and Political Organizations)
Private Households

2007 NAICS Title
Public Administration
Executive Offices
Legislative Bodies
Public Finance Activities
Executive and Legislative Offices, Combined
American Indian and Alaska Native Tribal Governments
Other General Government Support
Police Protection
Legal Counsel and Prosecution
Correctional Institutions
Parole Offices and Probation Offices
Fire Protection
Other Justice, Public Order, and Safety Activities
Administration of Education Programs
Administration of Public Health Programs
Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs)
Administration of Veterans' Affairs
Administration of Air and Water Resource and Solid Waste Management Programs
Administration of Conservation Programs
Administration of Housing Programs
Administration of Urban Planning and Community and Rural Development
Administration of General Economic Programs
Regulation and Administration of Transportation Programs
Regulation and Administration of Communications, Electric, Gas, and Other Utilities
Regulation of Agricultural Marketing and Commodities
Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors
Space Research and Technology
National Security
International Affairs