Indiana Business Tax Application

Business Tax Application
Form BT-1
Indiana Department of Revenue Form BT-1 Checklist

Applicants need to have the following information available when registering a business or updating
business information with the Indiana Department of Revenue (DOR) using Form BT-1, Business
Tax Application.
Federal Tax ID Number/ Employer Identification Number (EIN). An EIN/Tax ID Number is needed to
complete the application. Businesses who need an EIN/Tax ID Number can receive the number from the
IRS.
•	 Indiana Taxpayer Identification number (TID). The TID is requested when adding a location to an
existing business account or when registering an existing location for other tax types. Businesses that need
a TID from Indiana can receive the number from DOR.
•	 Business contact name and daytime telephone number.
•	 Reason for the application. Choices include: registering a new business, adding a location to an existing
business or adding a new tax type. For more information about business tax types, visit the New Small
Business Education Center.
•	 Legal name, partnership name, corporate name, other entity name or sole owner name.
	
o	 Instructions for sole proprietors: When registering as a sole proprietorship, use your legal name for the 		
	
registration (John Q. Public). The name of the business will be listed under “Doing Business As” (DBA) 		
	
further in the application.
• Business trade name or DBA.
•	 Type of organization. Descriptions of the different types of organizations are listed on the Indiana
Secretary of State’s website.
•	 State of incorporation, date of incorporation, state of commercial domicile and the date authorized
to do business in Indiana, if the business is not incorporated in Indiana. This information is required
for corporations.
•	 North American Industry Classification System (NAICS) code. A list of NAICS codes is available on
pages 5-17 in Form BT-1, Business Tax Application.
•	 Responsible officer information (including Social Security number).
		 o Instructions for sole proprietors: The owner’s legal name and Social Security number must be 	
	
	
listed as the responsible officer when completing Form BT-1.
•	 Business location’s phone number and mailing address.
•	 Tax type(s) for which the business is registering.	
•	 Outstanding tax liabilities. Note that any outstanding tax liability (back taxes) owed by the applicant or an
owner, partner or officer will delay approval.
•	

Indiana Department of Revenue

Form BT-1

State Form 43760
(R22 / 4-21)

Business Tax Application

A separate application is required for each business location.

To file this application online, visit:
https://inbiz.in.gov/BOS/Home/Index
Section A: Taxpayer Information (see instructions on page 1)
Please print legibly or type the information on this application.

Visit INTIME.dor.in.gov for an easier way to file and pay your business taxes online.

1. Federal Identification Number (FEIN):

2. If this business is currently registered with the Department of
Revenue, enter your Taxpayer Identification Number (TID):
___ ___ ___ ___ ___ ___ ___ ___ ___ ___
___ ___ ___

___ ___ -— ___ ___ ___ ___ ___ ___ ___
3. Name of contact person responsible for filing tax forms. (Complete
Section I)
5. Check (only one) reason for filing this application:
To Add Location to Existing Account

4. Contact person’s daytime telephone number:
A

Starting New Business

Business Under New Ownership

To Register for Other Type(s) of Tax

6. Owner name, Legal name, Partnership name, Corporate name or
Other entity name:
Check if foreign address (See instructions)

B Ext.

To Change Type of Organization

Other ___________________________________________

7. Business trade name or DBA and physical location: (This name and
address is for the business location.)
Check if foreign address
(See instructions)
Name: B _______________________________________________
P.O. Box numbers cannot be used as a business location address.
Street Address: C ________________________________________
City: D _________________________________________________
State: E ___________________ Zip Code: F __________________
County: G _________________ Township: H __________________
Business Location
Telephone Number: I ______________________ J Ext. _________

B _____________________________________________________
If sole owner (last name, first name, middle initial, Suffix)
C ______________________________________________________
Primary Address: D ________________________________________
City: E _________________________________________________
State: F ______________________ Zip Code: G _______________
County: H ______________________________________________
Email Address: I _________________________________________

8. Check the type of organization of this business:
Sole Proprietor
Partnership
LLP
LP
Corporation
S Corp
LLC
Nonprofit
Fed Govt
Other Govt
Other ___________________________________________________________
9. Indiana Secretary of State Control # __________________________ See www.in.gov/sos/ for requirements.
10. All corporations answer the following questions: Otherwise, proceed to Question 11.
A. State of Incorporation:

B. Date of Incorporation:

D. If not incorporated in Indiana, enter the
date authorized to do business in Indiana.

Day

Month

11. North American Industry Classification System
(NAICS): Please enter a primary and any
secondary code(s) that may apply.

Month

B
RO Start
Date

C

E

C. State of Commercial Domicile:
Year

E. Accounting period
year ending date:

Year

Month

Day

PRIMARY

12. Owner, Partners, or Officers (Attach separate sheet if necessary.)
A
Social Security
Number

Day

E

Social Security Numbers are required in accordance with IC 4-1-8-1.
F

Last Name, First Name, Middle Initial, Suffix

G

H

Title

Street Address

City

State

Zip Code

1
2
3
13. K Are you a Marketplace Facilitator? (See instructions and complete Line 14 and Section J)
14. Tax(es) to be Registered for this Business Location (Check all that apply.)
A Withholding Tax (Complete Section C.)
B County Innkeepers Tax (Complete Section E.)
C Food and Beverage Tax (Complete Section D.)
D Motor Vehicle Rental Excise Tax (Complete Section F.)
E Sales Tax (Complete Section B for a Registered Retail Merchant Certificate.)

F Private Employment Agency (See instructions on page 2.)
G Tire Fee (Complete Section G.)
H Heavy Equipment Rental Excise Tax (Complete Section H.)
I Peer to Peer Vehicle Excise Tax (Complete Section I.)

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(Please print legibly or type the information on this application.)

Business Tax Application

Section B: Sales Tax (RST) Tax Registration (Valid for two years, see instructions on page 2)
($25 Nonrefundable Registration Fee for Retail Merchant Certificate)
Contact the Department at (317) 232-2240 for more information regarding these taxes.

1. Registration date of this location under this ownership:*
* See Instructions on page 2.

Month

Check the appropriate responses.
2. Is this business seasonal?
Yes
No
If yes, check active months. (Check no more than nine.)

9. Estimated monthly taxable sales: $
(Must be $1 or more; see instructions on page 2)

Year

A

B

C

D

E

F

Jan

Feb

Mar

Apr

May

Jun

G
Jul

H

I

J

K

L

Aug

Sep

Oct

Nov

Dec

3. Will you provide lodging or accommodations for periods of
less than 30 days?
Yes
No
If yes, complete Section E.

10. Do you sell tires?
Yes
If yes, complete Section G.

4. Will prepared foods or beverages be sold/catered?
Yes
No
If yes, complete Section D.

11. Will Heavy Equipment be rented for less than 30 days from this location?
Yes
No
If yes, complete Section H.

5. Will alcoholic beverages, beer, wine or packaged liquor
be sold from this location?
Yes
No
If yes, and you have one, enter your ATC Permit Number.
Expiration Date

12. Are you registered for Streamline Sales Tax?
Yes
If you are registered, enter your Streamline Sales Tax
(SSTID) Number.

Month

Day

No

No

Year

If you should need to register (you must file online) go to
in.gov/dor/business-tax/sales-tax/streamlined-sales-tax/

6. Will gasoline, gasohol or special fuels be sold through a
metered pump?
Yes
No
7. Will cars or trucks (less than 11,000 lbs Gross Vehicle
Weight) be rented for less than 30 days from this location?
Yes
No
If yes, complete Section F.

13. If you are reporting sales tax on a consolidated basis, is this
location to be included in your consolidated account?
Yes

No

If yes, enter your Reporting Number (TID).
_______________________________ __________

8. Do you occasionally make sales in the State of Indiana at
fairs, flea markets,
etc?
Yes
No

Section C: Withholding Tax (WTH) Registration (see instructions on page 2)
(No Registration Fee)
Contact the Department at (317) 232-2240 for more information regarding this tax.

1. Accounting Period
Year Ending Date

12
Month

31
Day

2. Date taxes first withheld from an Indiana
resident/employee under this ownership
Month

Year

3. Anticipated monthly wages paid to Indiana
resident/employees
$

4. Mailing name and address for WTH tax returns (if different from Section A, Line 6)
In care of: B_______________________________________

Check if foreign address (see instructions)

Street Address: C__________________________________________________

City: D_______________________________________________

State: E_________________

5. Are you a Race Team withholding income taxes for Race Team
Members who are nonresident employees/independent contractors?	Yes

ZIP Code: F_____________________

No

Section D: Food and Beverage (FAB) Tax Registration (see instructions on page 3) (No Additional Fee)
Sales Tax Section B must also be completed.
Contact the Department at (317) 232-2240 for more information regarding this tax.
Complete this section if prepared foods or beverages will be sold.
1. Date of first sales at this location under this ownership
Month

Year

2. Enter the name(s) of the county(ies), city(ies) and/or town(s) where
prepared foods or beverages are sold or catered and list start dates.
A County

B City or Town

C Starting Date

1.________________

______________________

______________

2.________________

______________________

______________

3.________________

______________________

______________

Page 3a

(Please print legibly or type the information on this application.)

Business Tax Application

Section E: County Innkeepers Tax (CIT) Registration (see instructions on page 3) (No Additional Fee)
Sales Tax Section B must also be completed.
Contact the Department at (317) 232-2240 for more information regarding this tax.

Complete this section if you will provide lodging or accommodations for periods of less than thirty days.
1. Date room rentals or accommodations begin from this location
Month

Year

Section F: Motor Vehicle Rental (MVR) Excise Tax Registration (see instructions on page 3) (No Additional Fee)
Sales Tax Section B must also be completed.
Contact the Department at (317) 232-2240 for more information regarding this tax.

If cars or trucks (less than 11,000 lbs Gross Vehicle Weight) will be rented for less than thirty days from this location, complete this section.
1. Date motor vehicle rental or leasing begins
Month

Year

2. Tax District Number: _________________________________
If unkown, contact the County Assessors office.

Section G: Tire Fee (TIF) Registration (see instructions on page 3) (No registration fee)
Contact the Department at (317) 232-2240 for more information regarding this fee.

Complete this section if you will be selling new replacement tires and/or new tires mounted on motor vehicles.
1. Date sales begin from this location:
Month

Year

Section H: Heavy Equipment Rental Excise Tax Registration (see instructions on page 3) (No Additional Fee)
Sales Tax Section B must also be completed.
Contact the Department at (317) 232-2240 for more information regarding this tax.

If heavy equipment will be rented for less than thirty days from this location, complete this section.
1. Date heavy equipment rental or leasing begins
Month

Year

2. Tax District Number: _________________________________
If unkown, contact the County Assessors office.

Section I: Peer to Peer Vehicle Sharing Excise Tax
If vehicle sharing will be for less than thirty days from this location, complete this section.
1. Date vehicle sharing begins

Month

Year

Section J: Marketplace Facilitator

See instructions for more details on Marketplace Facilitators.
1. Does this business operate a marketplace on which it facilitates sales to Indiana customers?
If box is checked, ensure section B is complete.
2. Does this marketplace facilitate the provision of accommodations to Indiana customers?
If box is checked, ensure section E is complete.
3. Does this marketplace facilitate the sale and delivery of prepared food to Indiana customers?
If box is checked, ensure section D is complete.
4. Does this Marketplace facilitate the sharing of personal vehicles?
If box is checked, ensure section I is complete.

A marketplace is a forum used to
connect sellers to buyers. A business is
a marketplace facilitator if it operates a
marketplace AND collects the payment or
provides access to payment services on
behalf of the seller. These boxes should not
be checked unless the registering business
is operating a marketplace AND facilitating
sales for third parties. A business that is
selling through a marketplace should NOT
check any of these boxes.

Page 4a 	

(Please print legibly or type the information on this application.) 	

Business Tax Application

Section K: Signature Section
Contact the Department at (317) 232-2240 for more information regarding this application.
I hereby certify that the statements are correct.
Signature: __________________________________________

Title: __________________________

Date: ______________________

This application must be signed by the owner, general partner, corporate officer, or resident agent before it will be accepted by the Department. (IC
6-8.1-3-4)
Note:
Failure to remit sales tax due and/or income tax withheld is a felony punishable by imprisonment, a fine of $10,000 plus a 100-percent fraud penalty.
The partners or corporate officers are each personally, jointly and severally liable for the sales and use tax* collected and the withholding tax
withheld. These taxes are trust fund taxes and are not discharged in bankruptcy proceedings.
*This includes: County Innkeepers Tax (CIT), Food and Beverage Tax (FAB), Tire Fee (TIF), and Motor Vehicle Rental and County Supplemental
Excise Tax (MVR).
Mail To:

Private Employment Agencies Only
Mail To:

Indiana Department of Revenue
Tax Administration Processing
P. O. Box 6197
Indianapolis, IN 46206-6197

Titles and Clearances Division
100 N. Senate Ave
Indianapolis, IN 46204

For additional information about private
employment agencies:
Call (317) 232-5977

Instructions for Completing Form BT-1
Please allow four to six weeks for processing.

Purpose: Form BT-1 is an application used when registering with the
Indiana Department of Revenue for Sales Tax, Withholding Tax, Out-ofState Use Tax, Food and Beverage Tax, County Innkeepers Tax, Tire Fee,
and Motor Vehicle Rental Excise Tax, or a combination of these taxes.
The form also allows you to add a new tax type to an existing registered
location in the event your business activities expand.

Line 7: If your business is conducted under a trade name or DBA (doing
business as) name, enter it here. Enter the location street address, city,
state, zip code, county, and township. If you do not know your township,
contact your county assessor. Enter the telephone number of the business
location. If you are conducting business activities from your home, enter
your home telephone number (include the area code).

•	

Note: The business location address cannot be a P.O. Box number.

•	
•	
•	

Be sure to answer all applicable questions. Failure to do so may
result in delays in establishing an account for you or may result in
penalty assessments for returns that cannot post to your account.
Please print legibly or type the information on your application.
Note: Any outstanding tax liability owed by the applicant or
an owner, partner, or officer will delay application approval.

Section A

(This section is devoted to taxpayer information.)
Line 1: According to federal guidelines, most partnerships and all
corporations are required to obtain a Federal Identification Number
(FID). This number is also required whenever you withhold federal
income tax from employees, regardless of ownership type. If you have a
FID, enter it on Line 1. This form may be submitted to the Department
of Revenue prior to receiving your FID. If you have applied, but have not
yet received your federal identification number, indicate “applied for”
on Line 1. You may get this number by completing the Internal Revenue
Service Form SS-4. This form may be obtained from your local IRS office
or by calling 1-800-829-3676. Your FID is assigned to you by the Internal
Revenue Service.
Line 2: The Taxpayer Identification Number (TID) is applicable only
if you have previously registered with the Department. The TID is a
13-digit number shown on the Registered Retail Merchant Certificate
and/or vouchers or returns.
Lines 3 and 4: Enter the name and the daytime telephone number of a
person within your organization whom the Department may contact
about tax-related matters for this location.
Line 5: Check the reason (only one) that explains why you are filing this
application.
Note: Canadian/foreign address If you indicate it is a foreign address
please complete the address following U.S. Postal guidelines. The City
line should show the Country name written in full and preferably in
capital letters. A Canadian address should be shown the same as a U.S.
address. Use the standard two-character abbreviations for provinces and
territories. It will go on the State line.

Line 8: This line is used to indicate the type of organization of
your business. For detailed information about the different types of
organizations, go to: www.in.gov/sos/business
Line 9: Enter your Indiana Secretary of State Control number, if you have
one.
Line 10: This information is to be completed only if you are a
corporation. Otherwise, proceed to Question 11.
A)	 ”State of Incorporation” is the state where your Articles of
Incorporation were filed.
B)	 ”Date of Incorporation” is the date you incorporated.
C)	 ”State of Commercial Domicile” is the principal place from where
your trade or business is directed or managed. Commercial
domicile is not necessarily in the state of incorporation.
D)	 ”Enter the date authorized to do business in Indiana.” This date is
obtained from the Indiana Secretary of State’s Office for any foreign
corporation not incorporated in Indiana seeking authority to
transact business in Indiana.
E)	 ”Accounting Period Year Ending Date” is the month and day your
corporation closes its books. If you are on a calendar year, your
accounting period date is Dec. 31. If you are on a fiscal year, the
accounting period date will be a date other than Dec. 31.
Line 11: Included in this application is a North American Industry
Classification System (NAICS) list categorizing business types. Examine
the list and locate your business activity or activities from the listing.
You may enter up to four codes. The codes will assist the Department in
mailing tax bulletins and other information applicable to your business.
If you are currently using a six-digit code that is not on the list, but has
been approved by the IRS, use that number(s).
Line 12: This section must be completed for processing of this form. If
the business is a Sole Proprietorship, enter the owner’s Social security
number, last name, first name, middle initial, title as owner and home
address. If the business is a Partnership, enter each general partner’s
Social Security number, name (last name, first name, middle initial), title
of the partner, and home address. If you are a Corporation, enter the
Social Security numbers, names of the corporate officers, titles, and home
addresses. If you are a Governmental Agency or other type ownership,
enter Social Security number(s), name(s) of official officer(s), title(s), and
home address(es). Social Security numbers are required in accordance
with IC 4-1-8-1. Affiliates of the registering entity listed on Line 6 must
provide the Federal Identification Number, its entity name and address as
well as the names, addresses and Social Security numbers of the affiliate’s
responsible officers or partners. Attach additional sheets if necessary.

Line 6: These lines are for your ownership name and mailing address.
On the first line, enter the ownership name of your business. If you are a
sole proprietor, enter your last name, first name, and middle initial. If you
are a corporation, enter the corporate name as listed on your corporate
charter. If you are a partnership and have a legal partnership name,
enter the name as recognized by the Internal Revenue Service. If you are
a nonprofit organization, enter your organization’s name as listed with
the Internal Revenue Service. All government agencies should list their
proper agency name. Enter the address of the ownership. Your email
address is optional.
Page 1

Tax Registration

Line 1: Enter the date or anticipated date selling activities will begin. If
you want to make purchases prior to your doors actually opening, use the
date your purchasing will begin for “Date of First Sale.”

Line 14: Check (all that apply) the type of tax(es) you wish to register for
this business location.

Line 2: Enter the dollar amount of your estimated monthly taxable sales.
Wholesalers and manufactures please enter $1. If this is left blank or you
put in zero, you will be set up on a monthly filing status.

Line 13: If the box is checked here you must complete select the tax types
from question 14 you wish to register for and complete section J.

Private Employment Agency Instructions
Complete Section A and the Signature Section of the BT-1.

Lines 3 through 13: Answer either “yes” or “no” as required and provide
additional information as requested.

Contact Licensing at 317-232-5977 for a separate application which will
need to be completed and submitted with your BT-1. See Signature
Section for mailing address.

Section C

Section B

Withholding Tax Account: No Additional Fee
The following section is to be completed if you have employees in your
workplace subject to Indiana Adjusted Gross (State) Income Tax. If
you are registering for Withholding Tax, you must have a Federal
Identification Number or have applied for one. There is no application
fee for a withholding tax account. The withholding rates will be mailed
to you on Departmental Notice # 1 (DN # 1) upon processing of the
application.

Retail Sales Tax Account: $25 Nonrefundable Registration Fee
Retail Sales Tax is applicable whenever selling activities are conducted
in Indiana; whenever a business location, warehouse, distribution center
exists; or whenever employees solicit or take orders for your products
in Indiana (this includes wholesalers). Upon registration for retail sales
tax, the Department will issue a Registered Retail Merchant Certificate.
The registration fee of $25 is a nonrefundable processing fee and must
be remitted with this application when registering for sales tax. Each
business location, including manufacturers, per 45 IAC 2.2-8-7, must
have a separate Registered Retail Merchant Certificate. A change of
ownership requires a new application to be filed along with the $25 fee.
For example: A sole proprietor changing to a partnership or corporation
is a change of ownership. Retail sales tax rate is seven percent (.07).

Indiana employers must withhold Indiana state tax from employees who
work in Indiana but are not residents of Indiana. The only exception
is when an employee is a full-year resident of one of the states that has
entered into a reciprocal agreement with Indiana. Also, county income
tax must be withheld at the nonresident rate if the Indiana county is the
county of principal employment.

Effective October 1, 2018, a business selling into Indiana without a
physical presence in Indiana is required to register for retail sales tax if
it meets one or both of the following economic nexus thresholds in the
current or preceding calendar year.

Line 1: For a calendar year filing status, your accounting period date is
December 31.
Line 2: List date taxes were first withheld.

The business has gross revenue from any combination of:
•	 the sale of tangible personal property that is delivered into Indiana;
•	 a product delivered electronically into Indiana; or
•	 a service delivered in Indiana:
that exceeds $100,000.

Line 3: Enter dollar amount of anticipated monthly wages paid to your
Indiana employees.
Line 4: If you want your withholding tax returns sent to an address other
than the address listed in Section A Line 6, enter the mailing address.

The business sells any combination of:
•	 tangible personal property that is delivered into Indiana;
•	 a product delivered electronically into Indiana; or
•	 a service delivered in Indiana:
in 200 or more transactions.

Line 5: Indicate if you are a Race Team withholding income taxes for
Race Team Members who are nonresident employees/independent
contractors.

Section D

This same economic nexus registration requirement applies to
marketplace facilitators effective July 1, 2019.
As of Jan. 1, 2007, all Registered Retail Merchant Certificates are valid
for two years. The Indiana Department of Revenue will automatically
renew the certificate 30 days before the expiration date, at no cost to
the merchant, as long as all sales returns and payments are up to date.
However, if a retail merchant has unpaid sales tax debts, the Department
may not renew the certificate. Merchants cannot continue to operate
a business without a valid certificate. Read Indiana Code 6-2.5-8-1 for
more information.

Food and Beverage Tax Account: No Additional Fee
The Food and Beverage Tax applies to the sales of food and beverages
in adopting counties and/or cities. To obtain an account, you must be
registered for sales tax for the location on this application. To determine
if the food and beverage tax applies to your business, contact your
County Auditor to see if your business location is in an adopting county
and/or city.
Line 1: Enter the date of first sales of food and/or beverages from this

Page 2

Line 1: Enter month / year when renting/leasing heavy equipment will
begin.

location or enter the date you plan to begin.
Line 2: Enter the name(s) of the adopting county(ies), city(ies), and/or
town(s) where prepared foods or beverages are sold or catered and list
the starting date(s) for each.

Line 2: Enter the tax district number of this business location. If
unknown, contact the County Assessor.

Section I

Section E

County Innkeepers Tax Account: No Additional Fee
The County Innkeepers Tax applies to the rental or leasing of hotel/motel
rooms or accommodations for periods of less than 30 days. To obtain an
account for this tax, you must be registered for sales tax for the location
on this application. To determine if this tax applies to your business,
contact your county auditor to see if your location is in an adopting
county, and if so, whether the tax is submitted to the state or to the
county.
Line 1: Enter month /year when room rentals/ accommodations will
begin.

Section J

Section F

Motor Vehicle Rental Excise Tax Account: No Additional Fee
To obtain an account for this tax, you must be registered for sales tax for
the location on this application. Every organization engaged in the rental
or leasing of motor vehicles (weighing less than 11,000 lbs Gross Vehicle
Weight) for less than 30 days is required to collect the Motor Vehicle
Rental Excise Tax. The motor vehicle rental excise tax rate is four
percent (.04).
A supplemental rental excise tax may be in effect for some counties.
Contact the Department at (317) 232-2240 for additional information.
Line 1: Enter month / year when renting/leasing motor vehicles will
begin.

Marketplace Facilitator
A “marketplace” means a forum that a marketplace facilitator uses to
connect sellers to purchasers for the purpose of making retail
transactions involving a seller’s products by means of any of the
following:
•	
•	
•	
•	
•	

•	

Listing, making available, or advertising products.
Transmitting or otherwise communicating an offer or acceptance of
a retail transaction of products between a seller and a purchaser.
Providing or offering fulfillment or storage services for a seller.
Setting prices for a seller’s sale of the seller’s products.
Providing or offering customer service to a seller or a seller’s
customers, or accepting or assisting with taking orders, returns, or
exchanges of products sold by a seller.
Branding sales as those of the marketplace facilitator.

The forum that constitutes the marketplace can be either physical or
electronic. The seller’s products at issue may include tangible personal
property, specified digital products, rooms, lodgings, or
accommodations, or enumerated services.

Line 2: Enter the tax district number of this business location. If
unknown, contact the County Assessor.

A marketplace is facilitating a transaction when it does any of the
following on behalf of the seller:

Section G

Tire Fee Registration: No Additional Fee
Complete this section if you will be selling new replacement tires and/or
new tires mounted on motor vehicles.

•	
•	

Line 1: Enter the date of first tire sales.

Section H

Peer to Peer Vehicle Sharing Excise Tax
This tax is imposed on the sharing of passenger motor vehicles and
trucks on a peer to peer vehicle sharing program or by vehicle owners
through means other than a sharing program. The tax is imposed on
vehicle sharing for less than 30 days at a rate of two percent on the gross
retail income received by the retail merchant (the sharing program or the
vehicle owner if not shared on a sharing program). Exemptions include
trucks shared with a gross weight exceeding 11,000 pounds, sharing by
a funeral director when he or she uses the vehicle as part of the services
provided by a funeral director, and sharing that meets the sales tax
exemption under IC 6-2.5-5-54(b). The driver of the vehicle is liable for
the tax, and the tax is a separate amount added to the consideration for
the sharing.

•	

Heavy Equipment Rental Excise Tax Registration: No Additional Fee
To obtain an account for this tax, you must be registered for sales tax for
the location on this application. Every organization engaged in the rental
or leasing of Heavy Equipment for less than 30 days is required to collect
the Heavy Equipment Rental Excise Tax. The heavy equipment rental
excise tax rate is two point twenty-five percent (.0225).

Collects the sales price or purchase price of the seller’s products.
Provides access to payment processing services, either directly or
indirectly.
Charges, collects, or otherwise receives fees or other consideration
for transactions made on its electronic marketplace.

Line 1: Check box if the registering business qualifies as a
“marketplace facilitator” pursuant to IC 6-2.5-1-21.9, as described above.
If the box is checked, then Section B must be filled out.
Line 2: Check box if the marketplace is facilitating the provision of
accommodations in Indiana.

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If the box is checked, then Section E must be filled out. The business will
be automatically registered for all adopting counties.
However, the marketplace will only be required to file a return for
anadopting county for periods in which it facilitates accommodations in
that county.
Line 3: Check box if the marketplace is facilitating the sale and
delivery of prepared food to customers in Indiana.
If the box is checked, then Section D must be filled out. Use Box #2 to list
all adopting locations from which food will be picked up. Please attach
a list of locations if the space alloted is insufficient. The marketplace will
have to file a monthly return for all locations for which it registers even if
the marketplace does not facilitate sales from that location in the period.

Can I Voluntarily Remit by EFT?
Any business taxpayer who wishes to remit withholding tax and or sales/
use tax may register for EFT and make payments electronically.
How to Register for EFT?
You may register for the traditional EFT Program - Automated Clearing
House (ACH) Debit or ACH Credit (in.gov/dor/tax-forms/electronicfiling-publications/). Select EFT-100 to download the EFT Program
Guide and Registration Packet.
If you have any questions about EFT or would like us to send you
additional information, contact the EFT Section by calling (317) 2325500.

Line 4: Check box if the marketplace is facilitating the sharing of
personal vehicles through a vehicle sharing program.
If the box is checked Section I must be filled out.

Electronic Funds Transfer

Who is required to remit by EFT?
If your average monthly tax liability is over $10,000 per month for any
of the following tax types, you are required to register for EFT and remit
tax payments electronically: withholding tax, sales tax, use tax, and/or
out-of-sales use tax. Note: If you are subject to Tire Fee and are required
to remit your sales tax by EFT, you are also required to remit the Tire Fee
by EFT.

Section K

Signature Section
This application must be signed by the owner, general partner, corporate
officer, or resident agent before it will be accepted by the Department.
This application will be delayed if any individuals listed on Line 12
(Section A), or the business has any outstanding tax liabilities.

Additional Information
Contact the Department at (317) 232-2240 for more information
regarding this application, or this business tax application can be
processed by a district office.
	Indianapolis	
	 (317) 232-2240	

Evansville	
(812) 479-9261	

Merrillville
(219) 769-4267	

	 Bloomington	
	 (812) 339-1119	
	
	
Clarksville	
	 (812) 282-7729	

Fort Wayne	
(260) 436-5663	

Muncie
(765) 289-6196

Kokomo	
(765) 457-0525	

South Bend
(574) 291-8270

	
Columbus	
	 (812) 376-3049	

Lafayette	
(765) 448-6626	

Terre Haute
(812) 235-6046

Page 4

Indiana Department of Revenue

North American Industry Classification System (NAICS)
(Revised 03/21)

This list of principal business activities and their associated codes is designed to classify an enterprise by type of activity in which it is engaged. These
six-digit codes are derived from the North American Industry Classification System (NAICS) and do not resemble prior year codes. Select the category
that best describes your primary business activity (for example Real Estate). Then select the activity that best identifies the principal source of your sales
or receipts (for example, real estate agent). Now find the six-digit code assigned to this activity and enter it on all appropriate forms. The business tax
application (BT-1) will accommodate up to four different codes related to your business. The codes will assist the Department in mailing tax bulletins
and other information applicable to your business.
Code
11	
111	
1111	
11111	
111110	
11112	
111120	
11113	
111130	
11114	
111140	
11115	
111150	
11116	
111160	
11119	
111191	
111199	
1112	
11121	
111211	
111219	
1113	
11131	
111310	
11132	
111320	
11133	
111331	
111332	
111333	
111334	
111335	
111336	
111339	
1114	
11141	
111411	
111419	
11142	
111421	
111422	
1119	
11191	
111910	
11192	
111920	
11193	
111930	
11194	
111940	
11199	
111991	
111992	
111998	
112	
1121	
11211	
112111	
112112	
11212	
112120	
11213	
112130	

Agriculture, Forestry, Fishing and Hunting
Crop Production
Oilseed and Grain Farming
Soybean Farming
Soybean Farming
Oilseed (except Soybean) Farming
Oilseed (except Soybean) Farming
Dry Pea and Bean Farming
Dry Pea and Bean Farming
Wheat Farming
Wheat Farming
Corn Farming
Corn Farming
Rice Farming
Rice Farming
Other Grain Farming
Oilseed and Grain Combination Farming
All Other Grain Farming
Vegetable and Melon Farming
Vegetable and Melon Farming
Potato Farming
Other Vegetable (except Potato) and Melon
Farming
Fruit and Tree Nut Farming
Orange Groves
Orange Groves
Citrus (except Orange) Groves
Citrus (except Orange) Groves
Noncitrus Fruit and Tree Nut Farming
Apple Orchards
Grape Vineyards
Strawberry Farming
Berry (except Strawberry) Farming
Tree Nut Farming
Fruit and Tree Nut Combination Farming
Other Noncitrus Fruit Farming
Greenhouse, Nursery, and Floriculture
Production
Food Crops Grown Under Cover
Mushroom Production
Other Food Crops Grown Under Cover
Nursery and Floriculture Production
Nursery and Tree Production
Floriculture Production
Other Crop Farming
Tobacco Farming
Tobacco Farming
Cotton Farming
Cotton Farming
Sugarcane Farming
Sugarcane Farming
Hay Farming
Hay Farming
All Other Crop Farming
Sugar Beet Farming
Peanut Farming
All Other Miscellaneous Crop Farming
Animal Production and Aquaculture
Cattle Ranching and Farming
Beef Cattle Ranching and Farming,
including Feedlots
Beef Cattle Ranching and Farming
Cattle Feedlots
Dairy Cattle and Milk Production
Dairy Cattle and Milk Production
Dual-Purpose Cattle Ranching and Farming
Dual-Purpose Cattle Ranching and Farming

Code
1122	
11221	
112210	
1123	
11231	
112310	
11232	

Hog and Pig Farming
Hog and Pig Farming
Hog and Pig Farming
Poultry and Egg Production
Chicken Egg Production
Chicken Egg Production
Broilers and Other Meat Type Chicken
Production
112320	
Broilers and Other Meat Type Chicken
Production
11233	
Turkey Production
112330	
Turkey Production
11234	
Poultry Hatcheries
112340	
Poultry Hatcheries
11239	
Other Poultry Production
112390	
Other Poultry Production
1124	
Sheep and Goat Farming
11241	
Sheep Farming
112410	
Sheep Farming
11242	
Goat Farming
112420	
Goat Farming
1125	Aquaculture
11251	Aquaculture
112511	
Finfish Farming and Fish Hatcheries
112512	
Shellfish Farming
112519	
Other Aquaculture
1129	
Other Animal Production
11291	Apiculture
112910	Apiculture
11292	
Horses and Other Equine Production
112920	
Horses and Other Equine Production
11293	
Fur-Bearing Animal and Rabbit Production
112930	
Fur-Bearing Animal and Rabbit Production
11299	
All Other Animal Production
112990	
All Other Animal Production
113	
Forestry and Logging
1131	
Timber Tract Operations
11311	
Timber Tract Operations
113110	
Timber Tract Operations
1132	
Forest Nurseries and Gathering of Forest
Products
11321	
Forest Nurseries and Gathering of Forest
Products
113210	
Forest Nurseries and Gathering of Forest
Products
1133	Logging
11331	Logging
113310	Logging
114	
Fishing, Hunting and Trapping
1141	Fishing
11411	Fishing
Finfish Fishing
114111	
114112	
Shellfish Fishing
114119	
Other Marine Fishing
1142	
Hunting and Trapping
11421	
Hunting and Trapping
Hunting and Trapping
114210	
115	
Support Activities for Agriculture and
Forestry
1151	
Support Activities for Crop Production
11511	
Support Activities for Crop Production
115111	
Cotton Ginning
115112	
Soil Preparation, Planting, and Cultivating
115113	
Crop Harvesting, Primarily by Machine
115114	
Postharvest Crop Activities (except Cotton
Ginning)
115115	
Farm Labor Contractors and Crew Leaders
115116	
Farm Management Services

Page 5

Code
1152	
11521	
115210	
1153	
11531	
115310	
21	
211	
2111	
21112	
211120	
21113	
211130	
212	
2121	
21211	
212111	
212112	
212113	
2122	
21221	
212210	
21222	
212221	
212222	
21223	
212230	
21229	
212291	
212299	
2123	
21231	
212311	
212312	
212313	
212319	
21232	
212321	
212322	
212324	
212325	
21239	
212391	
212392	
212393	
212399	
213	
2131	
21311	
213111	
213112	
213113	
213114	
213115	
22	
221	
2211	

Support Activities for Animal Production
Support Activities for Animal Production
Support Activities for Animal Production
Support Activities for Forestry
Support Activities for Forestry
Support Activities for Forestry
Mining, Quarrying, and Oil and Gas
Extraction
Oil and Gas Extraction
Oil and Gas Extraction
Crude Petroleum Extraction
Crude Petroleum Extraction
Natural Gas Extraction
Natural Gas Extraction
Mining (except Oil and Gas)T
Coal Mining
Coal Mining
Bituminous Coal and Lignite Surface Mining
Bituminous Coal Underground Mining
Anthracite Mining
Metal Ore Mining
Iron Ore Mining
Iron Ore Mining
Gold Ore and Silver Ore Mining
Gold Ore Mining
Silver Ore Mining
Copper, Nickel, Lead, and Zinc Mining
Copper, Nickel, Lead, and Zinc Mining
Other Metal Ore Mining
Uranium-Radium-Vanadium Ore Mining
All Other Metal Ore Mining
Nonmetallic Mineral Mining and Quarrying
Stone Mining and Quarrying
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
Sand, Gravel, Clay, and Ceramic and
Refractory Minerals Mining and Quarrying
Construction Sand and Gravel Mining
Industrial Sand Mining
Kaolin and Ball Clay Mining
Clay and Ceramic and Refractory Minerals
Mining
Other Nonmetallic Mineral Mining and
Quarrying
Potash, Soda, and Borate Mineral Mining
Phosphate Rock Mining
Other Chemical and Fertilizer Mineral
Mining
All Other Nonmetallic Mineral Mining
Support Activities for Mining
Support Activities for Mining
Support Activities for 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
Utilities
Utilities
Electric Power Generation, Transmission
and Distribution

North American Industry Classification System (continued)
Code
22111	
221111	
221112	
221113	
221114	
221115	
221116	
221117	
221118	
22112	

Electric Power Generation
Hydroelectric Power Generation
Fossil Fuel Electric Power Generation
Nuclear Electric Power Generation
Solar Electric Power Generation
Wind Electric Power Generation
Geothermal Electric Power Generation
Biomass Electric Power Generation
Other Electric Power Generation
Electric Power Transmission, Control, and
Distribution
221121	
Electric Bulk Power Transmission and
Control
221122	
Electric Power Distribution
2212	
Natural Gas Distribution
22121	
Natural Gas Distribution
221210	
Natural Gas Distribution
2213	
Water, Sewage and Other Systems
22131	
Water Supply and Irrigation Systems
221310	
Water Supply and Irrigation Systems
22132	
Sewage Treatment Facilities
221320	
Sewage Treatment Facilities
22133	
Steam and Air-Conditioning Supply
221330	
Steam and Air-Conditioning Supply
23	Construction
236	
Construction of Buildings
2361	
Residential Building Construction
23611	
Residential Building Construction
236115	
New Single-Family Housing Construction
(except For-Sale Builders)
236116	
New Multifamily Housing Construction
(except For-Sale Builders)
New Housing For-Sale Builders
236117	
236118	
Residential Remodelers
2362	
Nonresidential Building Construction
23621	
Industrial Building Construction
236210	
Industrial Building Construction
23622	
Commercial and Institutional Building
Construction
236220	
Commercial and Institutional Building
Construction
237	
Heavy and Civil Engineering Construction
2371	
Utility System Construction
23711	
Water and Sewer Line and Related
Structures Construction
237110	
Water and Sewer Line and Related
Structures Construction
Oil and Gas Pipeline and Related
23712	
Structures Construction
237120	
Oil and Gas Pipeline and Related
Structures Construction
23713	
Power and Communication Line and
Related Structures Construction
237130	
Power and Communication Line and
Related Structures Construction
2372	
Land Subdivision
23721	
Land Subdivision
237210	
Land Subdivision
2373	
Highway, Street, and Bridge Construction
23731	
Highway, Street, and Bridge Construction
237310	
Highway, Street, and Bridge Construction
2379	
Other Heavy and Civil Engineering
Construction
23799	
Other Heavy and Civil Engineering
Construction
237990	
Other Heavy and Civil Engineering
Construction
238	
Specialty Trade Contractors
2381	
Foundation, Structure, and Building Exterior
Contractors
23811	
Poured Concrete Foundation and Structure
Contractors
238110	
Poured Concrete Foundation and Structure
Contractors
23812	
Structural Steel and Precast Concrete
Contractors
238120	
Structural Steel and Precast Concrete
Contractors
23813	
Framing Contractors
238130	
Framing Contractors
23814	
Masonry Contractors

Code
238140	
23815	
238150	
23816	
238160	
23817	
238170	
23819	

Masonry Contractors
Glass and Glazing Contractors
Glass and Glazing Contractors
Roofing Contractors
Roofing Contractors
Siding Contractors
Siding Contractors
Other Foundation, Structure, and Building
Exterior Contractors
238190	
Other Foundation, Structure, and Building
Exterior Contractors
2382	
Building Equipment Contractors
23821	
Electrical Contractors and Other Wiring
Installation Contractors
238210	
Electrical Contractors and Other Wiring
Installation Contractors
23822	
Plumbing, Heating, and Air-Conditioning
Contractors
238220	
Plumbing, Heating, and Air-Conditioning
Contractors
23829	
Other Building Equipment Contractors
238290	
Other Building Equipment Contractors
2383	
Building Finishing Contractors
23831	
Drywall and Insulation Contractors
238310	
Drywall and Insulation Contractors
23832	
Painting and Wall Covering Contractors
238320	
Painting and Wall Covering Contractors
23833	
Flooring Contractors
238330	
Flooring Contractors
23834	
Tile and Terrazzo Contractors
238340	
Tile and Terrazzo Contractors
23835	
Finish Carpentry Contractors
238350	
Finish Carpentry Contractors
23839	
Other Building Finishing Contractors
238390	
Other Building Finishing Contractors
2389	
Other Specialty Trade Contractors
23891	
Site Preparation Contractors
238910	
Site Preparation Contractors
23899	
All Other Specialty Trade Contractors
238990	
All Other Specialty Trade Contractors
31-33	Manufacturing
311	
Food Manufacturing
3111	
Animal Food Manufacturing
31111	
Animal Food Manufacturing
311111	
Dog and Cat Food Manufacturing
311119	
Other Animal Food Manufacturing
3112	
Grain and Oilseed Milling
31121	
Flour Milling and Malt Manufacturing
311211	
Flour Milling
311212	
Rice Milling
311213	
Malt Manufacturing
31122	
Starch and Vegetable Fats and Oils
Manufacturing
311221	
Wet Corn Milling
311224	
Soybean and Other Oilseed Processing
311225	
Fats and Oils Refining and Blending
31123	
Breakfast Cereal Manufacturing
311230	
Breakfast Cereal Manufacturing
3113	
Sugar and Confectionery Product
Manufacturing
31131	
Sugar Manufacturing
311313	
Beet Sugar Manufacturing
311314	
Cane Sugar Manufacturing
31134	
Nonchocolate Confectionery Manufacturing
311340	
Nonchocolate Confectionery Manufacturing
31135	
Chocolate and Confectionery Manufacturing
311351	
Chocolate and Confectionery Manufacturing
from Cacao Beans
311352	
Confectionery Manufacturing from Purchased
Chocolate
3114	
Fruit and Vegetable Preserving and Specialty
Food Manufacturing
31141	
Frozen Food Manufacturing
311411	
Frozen Fruit, Juice, and Vegetable
Manufacturing
311412	
Frozen Specialty Food Manufacturing
31142	
Fruit and Vegetable Canning, Pickling, and
Drying
311421	
Fruit and Vegetable Canning
311422	
Specialty Canning

Page 6

Code
311423	
3115	
31151	

Dried and Dehydrated Food Manufacturing
Dairy Product Manufacturing
Dairy Product (except Frozen)
Manufacturing
311511	
Fluid Milk Manufacturing
311512	
Creamery Butter Manufacturing
311513	
Cheese Manufacturing
311514	
Dry, Condensed, and Evaporated Dairy
Product Manufacturing
31152	
Ice Cream and Frozen Dessert
Manufacturing
311520	
Ice Cream and Frozen Dessert
Manufacturing
3116	
Animal Slaughtering and Processing
31161	
Animal Slaughtering and Processing
311611	
Animal (except Poultry) Slaughtering
311612	
Meat Processed from Carcasses
311613	
Rendering and Meat Byproduct Processing
311615	
Poultry Processing
3117	
Seafood Product Preparation and
Packaging
31171	
Seafood Product Preparation and
Packaging
311710	
Seafood Product Preparation and
Packaging
3118	
Bakeries and Tortilla Manufacturing
31181	
Bread and Bakery Product Manufacturing
311811	
Retail Bakeries
311812	
Commercial Bakeries
311813	
Frozen Cakes, Pies, and Other Pastries
Manufacturing
31182	
Cookie, Cracker, and Pasta Manufacturing
311821	
Cookie and Cracker Manufacturing
311824	
Dry Pasta, Dough, and Flour Mixes
Manufacturing from Purchased Flour
31183	
Tortilla Manufacturing
311830	
Tortilla Manufacturing
3119	
Other Food Manufacturing
31191	
Snack Food Manufacturing
311911	
Roasted Nuts and Peanut Butter
Manufacturing
311919	
Other Snack Food Manufacturing
31192	
Coffee and Tea Manufacturing
311920	
Coffee and Tea Manufacturing
31193	
Flavoring Syrup and Concentrate
Manufacturing
311930	
Flavoring Syrup and Concentrate
Manufacturing
31194	
Seasoning and Dressing Manufacturing
311941	
Mayonnaise, Dressing, and Other Prepared
Sauce Manufacturing
311942	
Spice and Extract Manufacturing
31199	
All Other Food Manufacturing
311991	
Perishable Prepared Food Manufacturing
311999	
All Other Miscellaneous Food
Manufacturing
312	
Beverage and Tobacco Product
Manufacturing
3121	
Beverage Manufacturing
31211	
Soft Drink and Ice Manufacturing
312111	
Soft Drink Manufacturing
312112	
Bottled Water Manufacturing
312113	
Ice Manufacturing
31212	Breweries
312120	Breweries
31213	Wineries
312130	Wineries
31214	Distilleries
312140	Distilleries
3122	
Tobacco Manufacturing
31223	
Tobacco Manufacturing
Tobacco Manufacturing
312230	
313	
Textile Mills
3131	
Fiber, Yarn, and Thread Mills
31311	
Fiber, Yarn, and Thread Mills
313110	
Fiber, Yarn, and Thread Mills
3132	
Fabric Mills
31321	
Broad woven Fabric Mills
313210	
Broad woven Fabric Mills
31322	
Narrow Fabric Mills and Schiffli Machine
Embroidery

North American Industry Classification System (continued)
Code

Code

Code

313220	

Engineered Wood Member (except Truss)
Manufacturing
321214	
Truss Manufacturing
321219	
Reconstituted Wood Product Manufacturing
3219	
Other Wood Product Manufacturing
32191	Millwork
321911	
Wood Window and Door Manufacturing
321912	
Cut Stock, Resawing Lumber, and Planning
321918	
Other Millwork (including Flooring)
32192	
Wood Container and Pallet Manufacturing
321920	
Wood Container and Pallet Manufacturing
32199	
All Other Wood Product Manufacturing
321991	
Manufactured Home (Mobile Home)
Manufacturing
321992	
Prefabricated Wood Building Manufacturing
321999	
All Other Miscellaneous Wood Product
Manufacturing
322	
Paper Manufacturing
3221	
Pulp, Paper, and Paperboard Mills
32211	
Pulp Mills
322110	
Pulp Mills
32212	
Paper Mills
322121	
Paper (except Newsprint) Mills
322122	
Newsprint Mills
32213	
Paperboard Mills
322130	
Paperboard Mills
3222	
Converted Paper Product Manufacturing
32221	
Paperboard Container Manufacturing
322211	
Corrugated and Solid Fiber Box
Manufacturing
Folding Paperboard Box Manufacturing
322212	
322219	
Other Paperboard Container Manufacturing
32222	
Paper Bag and Coated and Treated Paper
Manufacturing
322220	
Paper Bag and Coated and Treated Paper
Manufacturing
32223	
Stationery Product Manufacturing
322230	
Stationery Product Manufacturing
32229	
Other Converted Paper Product
Manufacturing
Sanitary Paper Product Manufacturing
322291	
322299	
All Other Converted Paper Product
Manufacturing
323	
Printing and Related Support Activities
3231	
Printing and Related Support Activities
32311	Printing
323111	
Commercial Printing (except Screen and
Books)
323113	
Commercial Screen Printing
323117	
Books Printing
32312	
Support Activities for Printing
323120	
Support Activities for Printing
324	
Petroleum and Coal Products
Manufacturing
3241	
Petroleum and Coal Products
Manufacturing
32411	
Petroleum Refineries
324110	
Petroleum Refineries
32412	
Asphalt Paving, Roofing, and Saturated
Materials Manufacturing
324121	
Asphalt Paving Mixture and Block
Manufacturing
324122	
Asphalt Shingle and Coating Materials
Manufacturing
32419	
Other Petroleum and Coal Products
Manufacturing
324191	
Petroleum Lubricating Oil and Grease
Manufacturing
All Other Petroleum and Coal Products
324199	
Manufacturing
325	
Chemical Manufacturing
3251	
Basic Chemical Manufacturing
32511	
Petrochemical Manufacturing
Petrochemical Manufacturing
325110	
32512	
Industrial Gas Manufacturing
325120	
Industrial Gas Manufacturing
32513	
Synthetic Dye and Pigment Manufacturing
325130	
Synthetic Dye and Pigment Manufacturing
32518	
Other Basic Inorganic Chemical
Manufacturing

325180	

Narrow Fabric Mills and Schiffli Machine
Embroidery
31323	
Nonwoven Fabric Mills
313230	
Nonwoven Fabric Mills
31324	
Knit Fabric Mills
313240	
Knit Fabric Mills
3133	
Textile and Fabric Finishing and Fabric
Coating Mills
31331	
Textile and Fabric Finishing Mills
313310	
Textile and Fabric Finishing Mills
31332	
Fabric Coating Mills
313320	
Fabric Coating Mills
314	
Textile Product Mills
3141	
Textile Furnishings Mills
31411	
Carpet and Rug Mills
314110	
Carpet and Rug Mills
31412	
Curtain and Linen Mills
314120	
Curtain and Linen Mills
3149	
Other Textile Product Mills
31491	
Textile Bag and Canvas Mills
314910	
Textile Bag and Canvas Mills
31499	
All Other Textile Product Mills
314994	
Rope, Cordage, Twine, Tire Cord, and Tire
Fabric Mills
314999	
All Other Miscellaneous Textile Product
Mills
315	
Apparel Manufacturing
3151	
Apparel Knitting Mills
31511	
Hosiery and Sock Mills
315110	
Hosiery and Sock Mills
31519	
Other Apparel Knitting Mills
315190	
Other Apparel Knitting Mills
3152	
Cut and Sew Apparel Manufacturing
31521	
Cut and Sew Apparel Contractors
315210	
Cut and Sew Apparel Contractors
31522	
Men’s and Boys’ Cut and Sew Apparel
Manufacturing
315220	
Men’s and Boys’ Cut and Sew Apparel
Manufacturing
31524	
Women’s, Girls’, and Infants’ Cut and Sew
Apparel Manufacturing
315240	
Women’s, Girls’, and Infants’ Cut and Sew
Apparel Manufacturing
31528	
Other Cut and Sew Apparel Manufacturing
315280	
Other Cut and Sew Apparel Manufacturing
3159	
Apparel Accessories and Other Apparel
Manufacturing
31599	
Apparel Accessories and Other Apparel
Manufacturing
315990	
Apparel Accessories and Other Apparel
Manufacturing
316	
Leather and Allied Product Manufacturing
3161	
Leather and Hide Tanning and Finishing
31611	
Leather and Hide Tanning and Finishing
316110	
Leather and Hide Tanning and Finishing
3162	
Footwear Manufacturing
31621	
Footwear Manufacturing
316210	
Footwear Manufacturing
3169	
Other Leather and Allied Product
Manufacturing
31699	
Other Leather and Allied Product
Manufacturing
316992	
Women’s Handbag and Purse
Manufacturing
316998	
All Other Leather Good and Allied Product
Manufacturing
321	
Wood Product Manufacturing
3211	
Sawmills and Wood Preservation
32111	
Sawmills and Wood Preservation
321113	Sawmills
321114	
Wood Preservation
3212	
Veneer, Plywood, and Engineered Wood
Product Manufacturing
32121	
Veneer, Plywood, and Engineered Wood
Product Manufacturing
321211	
Hardwood Veneer and Plywood
Manufacturing
321212	
Softwood Veneer and Plywood
Manufacturing

321213	

Page 7

32519	
325193	
325194	
325199	
3252	
32521	
325211	
325212	
32522	
325220	
3253	
32531	
325311	
325312	
325314	
32532	
325320	
3254	
32541	
325411	
325412	
325413	
325414	
3255	
32551	
325510	
32552	
325520	
3256	
32561	
325611	
325612	
325613	
32562	
325620	
3259	
32591	
325910	
32592	
325920	
32599	
325991	
325992	
325998	
326	
3261	
32611	
326111	
326112	
326113	
32612	
326121	

Other Basic Inorganic Chemical
Manufacturing
Other Basic Organic Chemical
Manufacturing
Ethyl Alcohol Manufacturing
Cyclic Crude, Intermediate, and Gum and
Wood Chemical Manufacturing
All Other Basic Organic Chemical
Manufacturing
Resin, Synthetic Rubber, and Artificial
and Synthetic Fibers and Filaments
Manufacturing
Resin and Synthetic Rubber Manufacturing
Plastics Material and Resin Manufacturing
Synthetic Rubber Manufacturing
Artificial and Synthetic Fibers and Filaments
Manufacturing
Artificial and Synthetic Fibers and Filaments
Manufacturing
Pesticide, Fertilizer, and Other Agricultural
Chemical Manufacturing
Fertilizer Manufacturing
Nitrogenous Fertilizer Manufacturing
Phosphatic Fertilizer Manufacturing
Fertilizer (Mixing Only) Manufacturing
Pesticide and Other Agricultural Chemical
Manufacturing
Pesticide and Other Agricultural Chemical
Manufacturing
Pharmaceutical and Medicine
Manufacturing
Pharmaceutical and Medicine
Manufacturing
Medicinal and Botanical Manufacturing
Pharmaceutical Preparation Manufacturing
In-Vitro Diagnostic Substance
Manufacturing
Biological Product (except Diagnostic)
Manufacturing
Paint, Coating, and Adhesive Manufacturing
Paint and Coating Manufacturing
Paint and Coating Manufacturing
Adhesive Manufacturing
Adhesive Manufacturing
Soap, Cleaning Compound, and Toilet
Preparation Manufacturing
Soap and Cleaning Compound
Manufacturing
Soap and Other Detergent Manufacturing
Polish and Other Sanitation Good
Manufacturing
Surface Active Agent Manufacturing
Toilet Preparation Manufacturing
Toilet Preparation Manufacturing
Other Chemical Product and Preparation
Manufacturing
Printing Ink Manufacturing
Printing Ink Manufacturing
Explosives Manufacturing
Explosives Manufacturing
All Other Chemical Product and Preparation
Manufacturing
Custom Compounding of Purchased Resins
Photographic Film, Paper, Plate, and
Chemical Manufacturing
All Other Miscellaneous Chemical Product
and Preparation Manufacturing
Plastics and Rubber Products
Manufacturing
Plastics Product Manufacturing
Plastics Packaging Materials and
Unlaminated Film and Sheet Manufacturing
Plastics Bag and Pouch Manufacturing
Plastics Packaging Film and Sheet
(including Laminated) Manufacturing
Unlaminated Plastics Film and Sheet
(except Packaging) Manufacturing
Plastics Pipe, Pipe Fitting, and Unlaminated
Profile Shape Manufacturing
Unlaminated Plastics Profile Shape
Manufacturing

North American Industry Classification System (continued)
Code
326122	
32613	
326130	
32614	
326140	
32615	
326150	
32616	
326160	
32619	
326191	
326199	
3262	
32621	
326211	
326212	
32622	
326220	
32629	
326291	
326299	
327	
3271	
32711	
327110	
32712	
327120	
3272	
32721	
327211	
327212	
327213	
327215	
3273	
32731	
327310	
32732	
327320	
32733	
327331	
327332	
32739	
327390	
3274	
32741	
327410	
32742	
327420	
3279	
32791	
327910	
32799	
327991	
327992	
327993	
327999	
331	
3311	

Plastics Pipe and Pipe Fitting
Manufacturing
Laminated Plastics Plate, Sheet (except
Packaging), and Shape Manufacturing
Laminated Plastics Plate, Sheet (except
Packaging), and Shape Manufacturing
Polystyrene Foam Product Manufacturing
Polystyrene Foam Product Manufacturing
Urethane and Other Foam Product (except
Polystyrene) Manufacturing
Urethane and Other Foam Product (except
Polystyrene) Manufacturing
Plastics Bottle Manufacturing
Plastics Bottle Manufacturing
Other Plastics Product Manufacturing
Plastics Plumbing Fixture Manufacturing
All Other Plastics Product Manufacturing
Rubber Product Manufacturing
Tire Manufacturing
Tire Manufacturing (except Retreading)
Tire Retreading
Rubber and Plastics Hoses and Belting
Manufacturing
Rubber and Plastics Hoses and Belting
Manufacturing
Other Rubber Product Manufacturing
Rubber Product Manufacturing for
Mechanical Use
All Other Rubber Product Manufacturing
Nonmetallic Mineral Product Manufacturing
Clay Product and Refractory Manufacturing
Pottery, Ceramics, and Plumbing Fixture
Manufacturing
Pottery, Ceramics, and Plumbing Fixture
Manufacturing
Clay Building Material and Refractories
Manufacturing
Clay Building Material and Refractories
Manufacturing
Glass and Glass Product Manufacturing
Glass and Glass Product Manufacturing
Flat Glass Manufacturing
Other Pressed and Blown Glass and
Glassware Manufacturing
Glass Container Manufacturing
Glass Product Manufacturing Made of
Purchased Glass
Cement and Concrete Product
Manufacturing
Cement Manufacturing
Cement Manufacturing
Ready-Mix Concrete Manufacturing
Ready-Mix Concrete Manufacturing
Concrete Pipe, Brick, and Block
Manufacturing
Concrete Block and Brick Manufacturing
Concrete Pipe Manufacturing
Other Concrete Product Manufacturing
Other Concrete Product Manufacturing
Lime and Gypsum Product Manufacturing
Lime Manufacturing
Lime Manufacturing
Gypsum Product Manufacturing
Gypsum Product Manufacturing
Other Nonmetallic Mineral Product
Manufacturing
Abrasive Product Manufacturing
Abrasive Product Manufacturing
All Other Nonmetallic Mineral 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
Primary Metal Manufacturing
Iron and Steel Mills and Ferroalloy

Code

Code

Manufacturing
Iron and Steel Mills and Ferroalloy
33111	
Manufacturing
331110	
Iron and Steel Mills and Ferroalloy
Manufacturing
3312	
Steel Product Manufacturing from
Purchased Steel
33121	
Iron and Steel Pipe and Tube
Manufacturing from Purchased Steel
331210	
Iron and Steel Pipe and Tube
Manufacturing from Purchased Steel
33122	
Rolling and Drawing of Purchased Steel
331221	
Rolled Steel Shape Manufacturing
331222	
Steel Wire Drawing
3313	
Alumina and Aluminum Production and
Processing
33131	
Alumina and Aluminum Production and
Processing
331313	
Alumina Refining and Primary Aluminum
Production
331314	
Secondary Smelting and Alloying of
Aluminum
331315	
Aluminum Sheet, Plate, and Foil
Manufacturing
331318	
Other Aluminum Rolling, Drawing, and
Extruding
3314	
Nonferrous Metal (except Aluminum)
Production and Processing
33141	
Nonferrous Metal (except Aluminum)
Smelting and Refining
Nonferrous Metal (except Aluminum)
331410	
Smelting and Refining
33142	
Copper Rolling, Drawing, Extruding, and
Alloying
331420	
Copper Rolling, Drawing, Extruding, and
Alloying
33149	
Nonferrous Metal (except Copper and
Aluminum) Rolling, Drawing, Extruding, and
Alloying
331491	
Nonferrous Metal (except Copper and
Aluminum) Rolling, Drawing, and Extruding
331492	
Secondary Smelting, Refining, and Alloying
of Nonferrous Metal (except Copper and
Aluminum)
3315	Foundries
33151	
Ferrous Metal Foundries
331511	
Iron Foundries
331512	
Steel Investment Foundries
331513	
Steel Foundries (except Investment)
33152	
Nonferrous Metal Foundries
331523	
Nonferrous Metal Die-Casting Foundries
331524	
Aluminum Foundries (except Die-Casting)
331529	
Other Nonferrous Metal Foundries (except
Die-Casting)
332	
Fabricated Metal Product Manufacturing
3321	
Forging and Stamping
33211	
Forging and Stamping
332111	
Iron and Steel Forging
332112	
Nonferrous Forging
332114	
Custom Roll Forming
332117	
Powder Metallurgy Part Manufacturing
332119	
Metal Crown, Closure, and Other Metal
Stamping (except Automotive)
Cutlery and Hand tool Manufacturing
3322	
33221	
Cutlery and Hand tool Manufacturing
332215	
Metal Kitchen Cookware, Utensil,
Cutlery, and Flatware (except Precious)
Manufacturing
332216	
Saw Blade and Hand tool Manufacturing
3323	
Architectural and Structural Metals
Manufacturing
33231	
Plate Work and Fabricated Structural
Product Manufacturing
332311	
Prefabricated Metal Building and
Component Manufacturing
332312	
Fabricated Structural Metal Manufacturing
332313	
Plate Work Manufacturing
33232	
Ornamental and Architectural Metal
Products Manufacturing

332321	
332322	
332323	

Page 8

3324	
33241	
332410	
33242	
332420	
33243	
332431	
332439	
3325	
33251	
332510	
3326	
33261	
332613	
332618	
3327	
33271	
332710	
33272	
332721	
332722	
3328	
33281	
332811	
332812	
332813	
3329	
33291	
332911	
332912	
332913	
332919	
33299	
332991	
332992	
332993	
332994	
332996	
332999	
333	
3331	
33311	
333111	
333112	
33312	
333120	
33313	
333131	
333132	

Metal Window and Door Manufacturing
Sheet Metal Work Manufacturing
Ornamental and Architectural Metal Work
Manufacturing
Boiler, Tank, and Shipping Container
Manufacturing
Power Boiler and Heat Exchanger
Manufacturing
Power Boiler and Heat Exchanger
Manufacturing
Metal Tank (Heavy Gauge) Manufacturing
Metal Tank (Heavy Gauge) Manufacturing
Metal Can, Box, and Other Metal Container
(Light Gauge) Manufacturing
Metal Can Manufacturing
Other Metal Container Manufacturing
Hardware Manufacturing
Hardware Manufacturing
Hardware Manufacturing
Spring and Wire Product Manufacturing
Spring and Wire Product Manufacturing
Spring Manufacturing
Other Fabricated Wire Product
Manufacturing
Machine Shops; Turned Product; and
Screw, Nut, and Bolt Manufacturing
Machine Shops
Machine Shops
Turned Product and Screw, Nut, and Bolt
Manufacturing
Precision Turned Product Manufacturing
Bolt, Nut, Screw, Rivet, and Washer
Manufacturing
Coating, Engraving, Heat Treating, and
Allied Activities
Coating, Engraving, Heat Treating, and
Allied Activities
Metal Heat Treating
Metal Coating, Engraving (except Jewelry
and Silverware), and Allied Services to
Manufacturers
Electroplating, Plating, Polishing, Anodizing,
and Coloring
Other Fabricated Metal Product
Manufacturing
Metal Valve Manufacturing
Industrial Valve Manufacturing
Fluid Power Valve and Hose Fitting
Manufacturing
Plumbing Fixture Fitting and Trim
Manufacturing
Other Metal Valve and Pipe Fitting
Manufacturing
All Other Fabricated Metal Product
Manufacturing
Ball and Roller Bearing Manufacturing
Small Arms Ammunition Manufacturing
Ammunition (except Small Arms)
Manufacturing
Small Arms, Ordnance, and Ordnance
Accessories Manufacturing
Fabricated Pipe and Pipe Fitting
Manufacturing
All Other Miscellaneous Fabricated Metal
Product Manufacturing
Machinery Manufacturing