A SAM for California
by Peter Berck, Ryan Kellog, Lingyun Nie, and Stephen Stohs
October 18, 2004
This document describes the construction of a Social Accounting Matrix (SAM) for California.
The SAM is a record of the transactions between institutions, such as consumers, firms, and
government, for the calendar year 2003. It is based upon multiple sources, including input output
tables, California tax and spending records, and California employment data. This SAM includes
energy and uses The California Energy Balance Database (CALEB) for 2000, the most recent
data available. There are also ancillary tables including the capital coefficients matrix, which
records the uses of investment, and several miscellaneous tables which record tax system details,
inter alia.
While the numbers in this SAM are wholly created from recent data, the SAM inherits its
structure from the SAMs used for the Dynamic Revenue Analysis Model (DRAM). 1 This
description borrows from the previous documentation, most heavily so in those areas where the
new SAM inherits its structure from the previous SAM.
Data Organization: Social Accounting Matrix
For the purposes of statistical description, the California economy is divided into 158 distinct
sectors. Each sector is an aggregate. For industrial sectors, the aggregation is over closely
related industries. So an industrial sector is a list of the aggregate purchases and sales of these
related industries. Similarly, a consumer sector shows the income and expenditures of a group of
consumers and a government sector shows the income and expenditures of a type of government.
A SAM is a square matrix consisting of a row and column for each sector of the economy. Each
entry in the matrix identifies an exchange of goods and services purchased by one sector from
another sector or itself. The entries along a row in the SAM show each payment received by that
particular sector. Summing the data across the row gives the total of payments made to that
sector. The entries down a column in the SAM show the expenditures made by a particular
sector. Summing the data down a column gives the total expenditures by sector.
In this SAM California economy has been divided into a SAM composed of 158 distinct sectors:
92 industrial sectors, two factor sectors (labor, capital), eight household sectors, nine composite
goods sectors, one investment sector, 45 government sectors, and one sector which represents the
rest of the world. The design of the sectoring is an important element in the development of any
CGE, Social-Accounting or IO model because it determines the flows that the model will be able
to trace explicitly. If the sectoring is done well, the major flows in the economy, both positive
and negative, will be evident. If the sectoring is done poorly, the impact of policy will be blurred,
with negative and positive flows occurring within a single sector.
In the sections that follow, the criteria for the sectoring of the SAM are presented and each sector
is described. The data sources for each sector are also discussed. Industrial sectoring is
examined in the first section. The two factor sectors in the model are discussed in the second
1
Department
of
Finance,
State
of
http://134.186.99.249/html/fs_data/dyna-rev/dynrev.htm
California,
Summer
1996.
section. The household sectoring is described in the third section. And the government sectoring
is described in the fourth section.
The Industrial Sectors
In this SAM we have chosen to follow the North American Industry Classification System
(NAICS) method of describing industrial sectors. The NAICS system is a six digit classification.
The codes are arranged so that major classifications share the same first digit, for instance,
agriculture, hunting and forestry all have 1 as the first digit. Crop production sectors all have the
same first three digits, 111, while animal products are 112. Our industrial sectoring basically
follows the first three digits of the NAICS codes, with some exceptions which we will discuss
below. By following the NAICS codes, we are able to match different types of data, like
employment data and input output data with a fair degree of accuracy. In the future when the
NAICS system is completely adopted, without variation, by the major government statistical
entities perfect matching will be possible.
By using the 3-digit NAICS codes as the basis for our sectoring we achieved a very fine (for a
SAM) differentiation among sectors.
Appendix Table 1, which is at the end of this document, displays the names of the sectors, their
descriptions and their concordance with the NAICS system.
MAJOR CALIFORNIA INDUSTRIES
The first criterion considered when establishing adequacy of the industrial sectoring is the
importance of the industry in terms of its employment and revenue. Tables 1 and 2 display these
figures. The largest net output sectors in the state are real estate, retail, computer related
manufacturing, business services, banking, transportation, machinery, electronic parts
manufacturing, agricultural manufacturing and agriculture. (The correspondence between the
sector names and their descriptions is to be found in the appendix table.)
Table 1 Ten Largest Industries According to Value of Total Payment From Other Sectors (in billion$)
Sector
RETAIL
FIREAL
FIBNKS
CMPMFG
AGRIC
INFOPC
MEDAMB
CMPRTS
WHLDUR
CONOTH
Total output in all industry
output(in billion) Ratio to All Industry Output
125.99
6.68%
117.921
6.25%
74.514
3.95%
61.346
3.25%
55.693
2.95%
52.288
2.77%
51.275
2.72%
51.145
2.71%
51.043
2.70%
48.734
2.58%
1887.199
The ranking of major industries according to the number of employees presented in the table
below reproduces results similar to those in the previous table; service and trade industries are the
dominant employment sectors for the State. The largest sector’s is 7% of the State’s output.
Table 2 Wage and Salary Workers by Major Industry, 2003
Sector name
RETAIL
PERSRV
CONOTH
MEDAMB
ACCRST
ACCFST
ADMTMP
TRANSP
BUSSRV
AGRIC
Total emply in all industry
Employment
Employment (in million)
Ratio to All Industry Emply
1584938
1.584938
12.74%
619458
0.619458
4.98%
519176
0.519176
4.17%
498262
0.498262
4.00%
458189
0.458189
3.68%
435385
0.435385
3.50%
428136
0.428136
3.44%
419580
0.41958
3.37%
406096
0.406096
3.26%
374047
0.374047
3.01%
12441952
12.441952
Source: JOBS is CA employment by sector, found by averaging employment levels in EDD data over Q2 2002 through Q1 2003
The retail sector has the largest employment in the state with 13% of the employees.
In terms of sectoralization, this scheme has isolated most of the potential targets for tax policy,
particularly in the manufacturing sectors. In 1994, the major payers of taxes are given by table 3.
Table 3 Firms Reporting Net Income Subject to State Taxation of $1 Billion or More, 1992 (in thousand $)
Industry
Net income subject to state taxation
Investment and Insurance Companies
5,320,185
Wholesale Trade
4,126,940
Banks and Savings and Loans
3,388,928
Retail Trade
3,341,524
Electric Machinery and Equipment
2,636,639
Communications
2,537,911
Electric, Gas, and Utilities
2,406,728
Business Services
2,091,496
Petroleum, Coal, and Rubber Products
1,761,465
Beverages
1,608,991
Real Estate
1,538,680
Chemicals and Allied Products
1,512,653
Construction
1,088,195
Source: Information reported in California Statistical Abstract, DOF, 1994.
Note: The treatment of taxation sectors remains the same in this SAM as in the 1998 SAM.
All of these sectors are well isolated in our sectoring scheme.
The third criterion considered when establishing the industrial sectoring is the distributive impact
of government taxation and spending. In order to trace effectively the impacts of government
spending and taxation on the distribution and incidence of production, income, spending and
savings in the economy, it is important to establish an industrial sectoring that can be used to map
the effects of government policy. The sectoring in SAM distinguishes those industries that
clearly stand to benefit from increased government spending from those industries that may incur
negative repercussions from such spending.
As a first cut at differentiating the impacts of government policy, it is important to distinguish
major taxpayers by size and by type of tax as was done in the previous section. Not only do the
major taxpayers represent the primary source of funding for government spending but they also
represent important variables in any industrial-development strategy. Targeted tax cuts or even
general tax cuts to industry are primary tools in industrial-development incentive policy. The
industrial sectoring must explicitly include the major taxpayers in order to trace the impact of
such policies.
The industrial beneficiaries of government spending on infrastructure or education are difficult to
isolate. Both theory and empirical observation suggest that the benefits of infrastructure and
education are diffused throughout the economy. The direct beneficiaries of industrialdevelopment spending are likely to be more narrowly delineated. A primary focus of many
industrial-development strategies has been creating employment in wage-premium, high-export
industries. Wage-premium jobs have a high salary to education ratio, and the earning effects of
local employment are greater for new jobs in wage-premium industries. More jobs at higher
wages provide the biggest “payoff” for employment-creation projects. Export industries are
targeted because out-of-state earnings can have large economy wide impacts.
California’s largest wage-premium export industries (in 1998) were Aerospace, Motion Pictures,
Engineering and Management Consulting, and Computer Software and Systems Development.
Even if these industries are not specifically targeted by development incentives, they are
important industries to track with the model. The economy wide impact resulting from changes
in these industries should be large because they are large employers paying high salaries, making
large export earnings.
Again, these sectors are well isolated in our sectoring scheme.
The sectoralization scheme mostly differs from a straight 3-digit NAICS set up by the breakout of
energy or pollution important sectors, for instance cement, natural gas distribution and power
generation. These sectors were selected for special treatment by ranking the 4 and lower digit
NAICS sectors, so far as data would allow, by energy usage and preserving those with high
energy usage as sectors by themselves. Table 4 shows the energy purchases by the major energy
producing sectors in our final sectoralization.
Table 4.
Industry Total Purchases of Goods from Energy Industries (all $bn)
OILREF
DSTGAS
DISTEL
FIREAL
TRANSP
AGRIC
OILGAS
CONOTH
OTHPRI
CHMBAS
BUSSRV
PERSRV
RETAIL
WHLDUR
CMPRTS
FDOTH
ACCRST
CONSTR
ADMOTH
CONRES
ACCFST
MTLFAB
MEDHSP
21.46928
6.111024
4.290048
3.413969
2.517194
2.334113
2.193922
1.125058
0.744965
0.627995
0.596703
0.572432
0.56207
0.540194
0.518327
0.472232
0.469289
0.456687
0.424884
0.379514
0.364136
0.354626
0.347479
PLASTC
ACCHOT
CHMDRG
PRINT
INFOPC
WHLNON
PRIMTL
MEDAMB
FINSEC
CONNON
FIBNKS
MACHIN
CMPMFG
INFOTL
BEVTOB
CHMSPS
RECAMS
VEHAER
CMPINS
MEDSA
PRORES
MEDNRS
CHMOTH
0.340307
0.331747
0.324989
0.314367
0.314333
0.310282
0.277611
0.263604
0.245905
0.223896
0.223319
0.222316
0.217954
0.215443
0.209393
0.208917
0.203625
0.192586
0.19117
0.18653
0.185788
0.179013
0.174594
TEXLTH
FDPROC
FINOTH
ADMBLD
WOOD
CONUTL
SCAOTH
EDUC
APPREL
ELCTRC
INDGAS
FDMFG
CEMENT
PAPER
WHLAGN
PROARC
GLASS
MSCMFG
LABDNT
RECENT
INFOTH
PLPMLL
FURN
0.173429
0.172258
0.155621
0.144514
0.1398
0.130648
0.12783
0.123511
0.122085
0.120694
0.119477
0.119465
0.112848
0.106925
0.106565
0.101806
0.099425
0.097282
0.096067
0.095344
0.092498
0.091634
0.090092
PROOTH
PROCOM
CONCRT
PROLEG
CMPCMM
CMPMED
DSTOTH
ACCSPC
VEHPRT
INFCOM
PROADV
PROCNS
ADMSEC
PROACC
AUTOMF
PRODES
ACCBRS
VEHOTH
VEHBDY
VEHSHP
VEHMFG
FINSUR
ADMTMP
0.08295
0.081157
0.063585
0.06302
0.055395
0.05102
0.050288
0.048594
0.047999
0.042115
0.038759
0.036452
0.036121
0.031906
0.024037
0.022482
0.020381
0.02032
0.015226
0.012382
0.007515
0.007218
0.005305
In order to evaluate pollution control, including greenhouse gas control proposals, the automotive
sector has been preserved in less than three digit aggregation. Automobile and light truck
manufacturing is kept distinct from heavy trucks; and body manufacturing and parts
manufacturing are distinct industries.
PRODUCING THE ENERGY CONSISTENT SAM FOR INDUSTRIES
The fundamental method for producting the SAM rows and columns for the industries was to use
the BEA data for 1997 to create an Input Ouput table for the US. The columns of the US table for
each industry were then scaled by the ratio of wages paid in the the industry in California in
calendar year 2003 the the ratio in the US in 1997 to produce estimates of the expenditures and
revenues of California industry for 2003.
The industry flows estimated from the BEA data are not entirely consistent with the energy flows
in CALEB, which are based on energy data. The reasons for the differences include: (1) the
fundamentally different sources for the data: data on firms versus data on energy flows and (2)
the construction of California from national data described above. In order to make the SAM
consistent with CALEB, the CALEB data for energy use were assigned to the SAM sectors, to
derive the use of each energy type by each sector in energy units (trillion Btu). Then, these data
were combined with 2003 price information to correct the major SAM energy transactions for the
actual Btus that changed hands at the actual prices. For example, the purchase of wholesale
natural gas by the gas distribution sector (i.e. the payments made by DSTGAS to OILGAS)
reflect actual Btus at the average 2003 utility gas procurement price. Further, smaller purchases
by end use sectors were also adjusted for the changes in energy prices from 1997 to 2003, which
were generally larger than wage inflation.
The Factor Sectors
A factor of production is a stock that generates a flow of services used in the production of goods
and services. In a SAM, value added is distributed through the factors of production to household
owners of factors. The two factors of production have been sectored out for SAM: Labor and all
other factors aggregated into “Capital.”
In this SAM, the total value added allocated to Labor is $678.30 billion and to Capital,
$488.05billion.
The factor sectors, in turn, pay households and outside of California households the factor
income.
The Household Sectors
Households have a number of functions in the economy: they receive income from value added;
they consume goods and services and save and invest; and they pay taxes. In the sectoring of
households for the SAM, each of these functions must be represented. However, because Senate
Bill 1837 specifies that a complete dynamic analysis must examine taxpayers’ behavioral
response to changes in taxes, the primary criterion for household sectoring is household tax
status. For this SAM, eight household sectors are delineated. These sectors correspond to the
marginal tax brackets specified in the California tax code, with the addition of a high income
household.
Sectoring of households according to their primary wage earner’s marginal tax bracket not only
distinguishes the households for tax purposes but it also results in a grouping of households
according to income levels. A grouping of households by income allows the modeler to
distinguish consumption and income patterns between income levels. The household sectoring
was accomplished using the Franchise Tax Board stratified sample data to obtain the distribution
of wages and other income by marginal tax rate for California Personal Income Tax data for
2000. This information was used to produce a percentage distribution of factor payments
generated by industrial and government sectors to the eight household groups.
The sectors are delineated by marginal tax rate so that sector “9.3 MT” delineates the household
group subject to a marginal tax rate of 9.3.
The Investment Sector
In economic theory, investment is a purchase of goods and services augmenting the capital stock.
Capital stocks by industry are imputed for SAM by assuming that the economy was initially in
equilibrium and by using published values for average rates of return by industry. Assuming a
five percent depreciation rate, a gross investment value by destination of investment for the 92
industrial sectors of SAM is imputed.
These estimates of imputed gross investment are combined with an industry share matrix
calculated from the most current (1997) BEA matrix of capital purchases by source and
destination for the United States. The share matrix is an ancillary file prepared along with this
SAM. Combining the share matrix, which identifies how a dollar of gross investment made by an
industry is distributed across the source industries, with the imputed gross investment estimates
resulted in a matrix of investment demand by source.
A series of assumptions are incorporated in the SAM investment calculations. To the extent that
the economy is not in equilibrium in the base year, the levels of investment will be
misrepresented. To the extent that the distribution of investment sources has changed since 1997,
further misrepresentation is introduced. However, the gains from reflecting with precision how
an investment decision in one sector results in investment demand in other sectors would appear
to outweigh these potential sources of error.
The Government Sectors
A purpose of the SAM is to analyze the dynamics of California state revenue. However, the
SAM must account for government expenditure in order to trace any feedback effect to state
revenue from changing demand for goods, services, and factors as expenditure changes. Further,
some elements of government are mandated to change their expenditures as their revenue changes
(such as Cal Trans) and the State’s distribution of expenditure changes as its General-Fund
revenues change (Proposition 98).
As a result of these considerations, government sectors must be organized so that both revenue
flows and expenditure flows can be traced explicitly. The major government revenues are taxes,
sales of services, and intergovernmental transfers. The major government expenditures are the
purchase of goods and services, transfer payments to households, wages, and intergovernmental
transfers. Federal, state, and local governments all engage in revenue collection and expenditure,
and all three levels of government are represented in SAM. California state government revenue
and taxation receive the greatest scrutiny while federal and local governments are held primarily
exogenous to the model.
For the SAM, 36 government sectors representing federal, state, and local governments have been
created. This sectoring allows the modeler to trace explicitly the major government expenditure
and revenue flows. A description of the criteria and sectoring for each level of government
follows. The sectoring of the government sectors is nearly the same as in the original SAM; the
change from the original SAM is the inclusion of additional detail on State government.
FEDERAL-GOVERNMENT SECTORING
In order to model the federal government for the purposes of SAM, seven federal government
sectors are created: five to account for federal government revenue flows and two to account for
federal government expenditure flows. The primary sources of revenue for the federal
government are personal income tax, corporation income tax, social insurance taxes, excise taxes,
estate and gift taxes, and customs duties.
Federal government expenditure is divided into two sectors to separate the pattern of defense
expenditures (goods and service acquisition from particular sectors and rental of labor) from the
rest of the federal government’s expenditures in California (transfer payments to individuals,
intergovernmental transfer payments, purchases of goods and services, and factor rentals).
Note that most elements of the federal government are exogenous to California. Taxation rates,
purchases of goods and services, and rental of factors are fixed in real terms, though nominal
expenditures are allowed to change in response to prices. Transfer payments to individuals
(Social Security and federal pensions) are fixed in per-household nominal terms with the number
of households receiving these held at a fixed fraction of non-working households derived from
analysis of tax sample data. The federal government sectors are described in detail below.
SOCIAL SECURITY (FTSOC)
This is the social-security component of federal revenues. The primary source of payments made
by industries, households, and other governments to FTSOC is DOF personal income data
estimates. The primary source of the distribution of payments from FTSOC is FTB’s stratified
tax sample for year 2000.
PERSONAL INCOME TAX (FTPIT)
This is the personal income tax component of federal revenues. Data for federal personal income
taxes are from Internal Revenue Service (IRS) data stratified by FTB staff and made available to
DOF. These data are allocated according to SAMs household types. Discrepancies between
federal and state tax tables are accommodated by applying an overall correcting constant to each
household type’s tax calculation to return estimates of actual taxes received. It is important to
note that the model explicitly accounts for the deductibility of state and local taxes from federal
incomes subject to taxes. The FTB-supplied average rates of itemized deductions are used for
each household type.
CORPORATION TAX (FTPRO)
This is the corporation tax component of federal revenues. Corporate Profit Tax (FTPRO)
is taken from the IRS 2002 Data Book, updated by 9%, and then allocated to Payments to Capital
line of the Industry I/O matrix.
DUTIES (FTDUT)
Non-sector specific excise tax (FTDUT) was allocated on Payments to Capital for goods
producing industries, only. This is the import duty tax component of federal revenues. Import
and export data for regional economies are quite poor in detail. One major problem with the data
is the lack of ability to distinguish which items are simply passing through the state en route to a
final destination.
MISCELLANEOUS (FTMSC)
This is the miscellaneous tax component of federal revenues. All other federal taxes are grouped
into the miscellaneous component. Of this aggregation, excise taxes on tobacco, alcohol, and
liquid fuels are the major taxes. The others are distributed across the rest of the industrial sectors
by their percentage share of domestic demand.
FEDERAL NONDEFENSE SPENDING (FSNON)
This sector accounts for federal non-defense spending and receives its income from the five
federal revenue sectors. Its expenditures are of two kinds: purchases of goods and services
combined with rentals of factors and intergovernmental transfers to FSDEF (defense spending),
California expenditure units, and local expenditure units. Published summaries of local
government revenue and expenditure combined with the State’s budget summary identifies the
destination of all but FSDEF transfers. The FSDEF transfers are made equal to FSDEF
expenditures.
While not fully implemented at the federal level, it is assumed that all intergovernmental transfers
from the federal government to California and local governments are block grants2. Given the
indirect relationship between liquid fuels taxes and transfers for transportation and the thrust at
the federal level to turn all health and human services into block grants, this seems a reasonable
2
A block grant is an unrestricted federal grant.
assumption. In making this assumption, any connection between economic activity in California
and federal grants to California and local governments is ignored.
FEDERAL DEFENSE SPENDING (FSDEF)
This sector accounts for federal defense spending. An intergovernmental transfer from FSNON
to FSDEF is established to equal the total of expenditures.
STATE GOVERNMENT SECTORING
In order to model the California State government for the purposes of DRAM, 27 state
government sectors are created: Twenty to account for government revenue flows and seven to
account for government expenditure flows.
State revenues are collected into three types of funds: the General Fund, Special Funds, and Nongovernmental Funds. The General Fund is the largest government accounting unit. Most taxes
and fees that are collected without a specific expenditure allocation are deposited into the General
Fund. Revenue collected from special taxes, fees, or revenue designated to a specific expenditure
destination are collected through Special Funds. Non-governmental funds are managed by the
State of California but are off-budget items.
Two non-governmental funds
(unemployment/disability insurance and workers’ compensation) are explicitly modeled in SAM.
State revenues are also augmented by federal funds. These are a source of income for California
but are counted as inter-government transfers. All California state government revenue details
are extracted from the California State statistics.
The units for California revenue and expenditure are best summarized in table form, with the first
table identifying the sources of revenues and the second, how expenditures are grouped in SAM.
Table 5. California Revenue-Receiving Units in SAM
Sector
Name
CTHHS
CTBOZ
CTCIG
CTHOR
CTEST
CTTRL
CTLIC
CTDIE
CTREG
CTMSC
CTINS
CTGAS
CTSAU
CTBAC
CTLAB
CTPIT
CTRGU
CTSVC
CTPAM
CGENF
VARIOUS HOUSEHOLD TAXES
ALCOHOL TAXES
CIGARETTE TAXES
HORSE RACING
ESTATE TAXES
TRAILER FEES
MOTOR VEHICLE LICENSE FEES
DIESEL FUEL TAXES
MOTOR VEHICLE REGISTRATION FEES
MISCELLANEOUS
INSURANCE GROSS PREMIUM TAX
GASOLINE FUEL TAXES
SALES AND USE TAXES
BANK AND CORPORATION TAX
LABOR TAXES UI AND WORKERS COMP
PERSONAL INCOME TAX
REGULATORY LICENSES AND FEES
SERVICES TO THE PUBLIC
USE OF PROPERTY AND MONEY
GENERAL FUND
Table 6. California Expenditure Units in DRAM
Model Sector
Major departments
CSTRA
Cal Trans, CHP
CSCOR
Major sources of revenue
Highway Users Taxes
Motor-Vehicle Fees
General Tax Revenue
CSK14
Youth and Adult
Correction Agency
Education
CSUNI
Higher Education
General Tax Revenue
CSWEL
CSHTH
Health and Welfare
General Tax Revenue
Transfers from USA
CSOTH
Legislative, Judicial,
Executive, State and
Consumer Services,
Business, Housing, Trade
and Commerce,
Resources, General
Government
General Tax Revenue
Special Funds subvened to
Local Governments
General Tax Revenue
Expenditure
Engineering
Services
Construction
Transfers to Local
Gov’ts
Labor
Goods & Services
Transfers to Local
Gov’ts
Labor
Goods & Services
Transfers to
Households
and Local Gov’ts
Rental of Factors
Goods & Services
Transfers to Local
Gov’ts
One revenue account, CGENF, deserves special mention. This account receives transfers from
revenue units according to proportions reported in the Budget Summary. It transfers its revenues
to expenditure units according to three guiding principles. The first is the application of
Proposition 98 in either its Test 2 or Test 3 forms. When Test 2 is applied, a transfer from CGENF
to LSK14 education is made in amounts proportionate to previous transfers updated by changes in
average daily attendance and per-capita personal income. Test 3 mandates a transfer in
proportion to changes in average daily attendance and per-capita General-Fund revenues.
Without belaboring the details of Proposition 98, the choice of Test 2 or 3 is more of a public
choice decision than an economic one. The computable general equilibrium model that was built
from this SAM accounts for these flows and can accommodate either decision.
For each expenditure unit, published summaries of expenditures are consulted to obtain the most
precise distribution of these expenditures across SAM’s industry, factor, and household sectors.
LOCAL GOVERNMENT SECTORING
Because local governments are exogenous to our model, their level of detail in SAM is
minimized. As with federal units, the major sources of local revenue and expenditures from
published reports (relying generally on the series of Financial Transactions Concerning... annual
reports issued by the Controller’s Office for Cities, Counties and other local governmental units)
are identified. The local revenue sources fall into four categories: property taxes, fees,
miscellaneous revenues, and intergovernmental transfers from the federal government and
California. The sectoring of local government revenue agencies reflects these sources. Local
government expenditure agencies are sectored according to expenditure on transportation,
corrections and legal affairs, education, health and welfare, etc. A description of each of the local
government sectors is given below.
LOCAL PROPERTY TAX (LTPRP )
Many local entities, such as counties, cities, and special districts, have the legal authority to levy
taxes on certain real property. With the advent of tax reform in the 1970s (such as Proposition
13), these revenues have fallen to about a quarter of local government revenues.
Since the taxed value of property has a limited relationship to market prices and since no data
appear to exist to properly identify the value of real estate by industry or household type, the
overall level of property tax revenue by all local governments is identified and treated as a perworking household tax and as an excise tax on business. The per-household rate is set
proportionate to incomes in the base data but not allowed to vary in the model from these levels.
LTSAU GOVERNMENT LOCAL
TAX
SALES AND USE
This is the local government share of the sales tax and use taxes.
LTFMS GOVERNMENT LOCAL
TAX
MISCELLANEOUS ON FIRMS
Other taxes levied by local governments on firms.
LTHHS GOVERNMENT LOCAL
TAX
MISCELLANEOUS ON HOUSEHOLDS
Other taxes levied by local governments on households.
LOCAL MISCELLANEOUS (LTMSC)
Local governments operate some utilities at a profit, generate profits from other business-type
activities, and have other minor sources of income. While not a major source of local
governmental revenues, these are included as a separate “taxing” authority of local governments.
LOCAL TRANSPORATION (LSTRA)
Transportation is a key element of expenditure at the local level. Other sources of revenue
account for only about one-half of the revenue for transportation.
LOCAL CORRECTIONS (LSCOR )
Local Corrections, including courts, are established to reflect the State’s pattern of expenditures.
LOCAL KINDERGARTEN THROUGH 14 (LSK14 )
The LSK14 expenditures total over $80.73 billion. Approximately one-half of these expenditures
are funded by California intergovernmental transfers that are guided by Proposition 98. The
remainder of revenues is from local property taxes and other local revenues.
LOCAL WELFARE (LSWEL)
Local spending for Welfare totals over $16.37 billion.
LOCAL HEALTH (LSHTH)
Local spending for Welfare totals over $8.36 billion.
LOCAL OTHER (LSOTH)
The remainder of local governments is aggregated into this local other grouping. Policing, Fire,
Utilities, Refuse and Parks and Recreation form the majority of this sector. Revenue and
expenditure not specifically allocated to other local governments and identified in published
reports is allocated to LTMSC.
The Rest of World Sector
California has a large, complex economy that maintains trading relationships with other regional
economies in the United States and other countries. In SAM economic activity outside of
California is modeled as a single economic unit. Thus, a household in Ohio buying California’s
oranges is as foreign as a firm in Osaka buying circuit boards built in San Jose. It is assumed
that, like in California, households and firms outside California maximize utility and profits.
California exports to Ohio or Osaka compete with local production in those economies and with
goods and services produced elsewhere in the world.
Finding reliable data for these exports and for imports from the rest of the United States or the
rest of the world is not possible. Foreign trade statistics are notoriously weak. Exports from
Pacific ports in California are only partially documented as to their original sources, and
transshipments through California for export are frequently identified as exports from California.
Imports arriving in California’s ports are documented even more poorly as to their final
destination. Trade between California and the rest of the United States attracts no usable
documentation for trade analysis purposes. With the advent of the North American Free Trade
Agreement (NAFTA), the already limited documentation of trade between California and two of
its three largest bilateral trade partners (Mexico and Canada) is deteriorating.
Faced with weak and unreliable data, SAM relies on IMPLAN as the primary source for trade
data. The IMPLAN contains estimates of interstate and international trade by 528 sectors. These
sectors are aggregated into SAMs industry sectors. Completion of SAM involved ad-hoc
balancing or the payments to and from the industry sectors using import and export values. Trade
equals production minus consumption.
The levels of imports and exports are singularly the weakest and least supportable data of SAM.
Conclusion
This concludes the discussion of the major features of the SAM. This SAM is the most complete
description of transactions in 2003 in the State of California. It has been rectified to reflect the
energy flows reported by EIA, by sector, and so provides the perfect base on which to construct
models of the California economy. It is particularly suited to model the effects of polltution
control and energy policy on California.
Appendix: The Sectors
Table 0-1. Industrial Sectoring and Codes
NAICS
111110
111120
111130
111140
111150
111160
111191
111199
111211
111219
111310
111320
111331
111332
111333
111334
111335
111336
111339
111411
111419
111421
111422
111910
111920
111930
111940
111991
111992
111998
112111
112112
112120
112130
112210
112310
112320
112330
112340
112390
NAICS Description
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
Model Sector
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
112410
112420
112511
112512
112519
112910
112920
112930
112990
113110
113210
113310
114111
114112
114119
114210
115111
115112
115113
115114
115115
115116
115210
115310
211111
211112
212111
212112
212113
212210
212221
212222
212231
212234
212291
212299
212311
212312
212313
212319
212321
212322
212324
212325
212391
Sheep Farming
Goat Farming
Finfish Farming and Fish Hatcheries
Shellfish Farming
Other Animal Aquaculture
Apiculture
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
Logging
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
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
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
AGRIC
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OILGAS
OILGAS
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
OTHPRI
212392
212393
212399
213111
213112
213113
213114
213115
221111
221112
221113
221119
221121
221122
221210
221310
221320
221330
236115
236116
236117
236118
236210
236220
237110
237120
237130
237210
237310
237990
238110
238111
238112
238120
238121
238122
238130
238131
238132
238140
238141
238142
Phosphate Rock Mining
OTHPRI
Other Chemical and Fertilizer Mineral Mining
OTHPRI
All Other Nonmetallic Mineral Mining
OTHPRI
Drilling Oil and Gas Wells
OTHPRI
Support Activities for Oil and Gas Operations
OTHPRI
Support Activities for Coal Mining
OTHPRI
Support Activities for Metal Mining
OTHPRI
Support Activities for Nonmetallic Minerals (except
Fuels)
OTHPRI
Hydroelectric Power Generation
DISTEL
Fossil Fuel Electric Power Generation
DISTEL
Nuclear Electric Power Generation
DISTEL
Other Electric Power Generation
DISTEL
Electric Bulk Power Transmission and Control
DISTEL
Electric Power Distribution
DISTEL
Natural Gas Distribution
DSTGAS
Water Supply and Irrigation Systems
DSTOTH
Sewage Treatment Facilities
DSTOTH
Steam and Air-Conditioning Supply
DSTOTH
New Single-Family Housing Construction (except
Operative Builders)
CONRES
New Multifamily Housing Construction (except
Operative Builders)
CONRES
New Housing Operative Builders
CONRES
Residential Remodelers
CONRES
Industrial Building Construction
CONNON
Commercial and Institutional Building Construction
CONNON
Water and Sewer Line and Related Structures
Construction
CONUTL
Oil and Gas Pipeline and Related Structures
Construction
CONUTL
Power and Communication Line and Related Structures
Construction
CONUTL
Land Subdivision
CONNON
Highway, Street, and Bridge Construction
CONSTR
Other Heavy and Civil Engineering Construction
CONOTH
Poured Concrete Foundation and Structure Contractors CONOTH
CONOTH
CONOTH
Structural Steel and Precast Concrete Contractors
CONOTH
CONOTH
CONOTH
Framing Contractors
CONOTH
CONOTH
CONOTH
Masonry Contractors
CONOTH
CONOTH
CONOTH
238150 Glass and Glazing Contractors
238151
238152
238160 Roofing Contractors
238161
238162
238170 Siding Contractors
238171
238172
Other Foundation, Structure, and Building Exterior
238190 Contractors
238191
238192
238200 Building Equipment Contractors
238210 Electrical Contractors
238211
238212
238220 Plumbing, Heating, and Air-Conditioning Contractors
238221
238222
238290 Other Building Equipment Contractors
238291
238292
238300 Building Finishing Contractors
238310 Drywall and Insulation Contractors
238311
238312
238320 Painting and Wall Covering Contractors
238321
238322
238330 Flooring Contractors
238331
238332
238340 Tile and Terrazzo Contractors
238341
238342
238350 Finish Carpentry Contractors
238351
238352
238390 Other Building Finishing Contractors
238391
238392
238900 Other Specialty Trade Contractors
238910 Site Preparation Contractors
238911
238912
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
CONOTH
238990
238991
238992
311111
311119
311211
311212
311213
311221
311222
311223
311225
311230
311311
311312
311313
311320
311330
311340
311411
311412
311421
311422
311423
311511
311512
311513
311514
311520
311611
311612
311613
311615
311711
311712
311811
311812
311813
311821
311822
311823
311830
311911
All Other Specialty Trade Contractors
CONOTH
CONOTH
CONOTH
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
FDMFG
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
FDMFG
Confectionery Manufacturing from Purchased
Chocolate
FDMFG
Nonchocolate Confectionery Manufacturing
FDMFG
Frozen Fruit, Juice, and Vegetable Manufacturing
FDPROC
Frozen Specialty Food Manufacturing
FDPROC
Fruit and Vegetable Canning
FDPROC
Specialty Canning
FDPROC
Dried and Dehydrated Food Manufacturing
FDPROC
Fluid Milk Manufacturing
FDOTH
Creamery Butter Manufacturing
FDOTH
Cheese Manufacturing
FDOTH
Dry, Condensed, and Evaporated Dairy Product
Manufacturing
FDOTH
Ice Cream and Frozen Dessert Manufacturing
FDOTH
Animal (except Poultry) Slaughtering
FDOTH
Meat Processed from Carcasses
FDOTH
Rendering and Meat Byproduct Processing
FDOTH
Poultry Processing
FDOTH
Seafood Canning
FDOTH
Fresh and Frozen Seafood Processing
FDOTH
Retail Bakeries
FDOTH
Commercial Bakeries
FDOTH
Frozen Cakes, Pies, and Other Pastries Manufacturing FDOTH
Cookie and Cracker Manufacturing
FDOTH
Flour Mixes and Dough Manufacturing from Purchased
Flour
FDOTH
Dry Pasta Manufacturing
FDOTH
Tortilla Manufacturing
FDOTH
Roasted Nuts and Peanut Butter Manufacturing
FDOTH
311919 Other Snack Food Manufacturing
311920 Coffee and Tea Manufacturing
311930 Flavoring Syrup and Concentrate Manufacturing
Mayonnaise, Dressing, and Other Prepared Sauce
311941 Manufacturing
311942 Spice and Extract Manufacturing
311991 Perishable Prepared Food Manufacturing
311999 All Other Miscellaneous Food Manufacturing
312111 Soft Drink Manufacturing
312112 Bottled Water Manufacturing
312113 Ice Manufacturing
312120 Breweries
312130 Wineries
312140 Distilleries
312210 Tobacco Stemming and Redrying
312221 Cigarette Manufacturing
312229 Other Tobacco Product Manufacturing
313111 Yarn Spinning Mills
313112 Yarn Texturizing, Throwing, and Twisting Mills
313113 Thread Mills
313210 Broadwoven Fabric Mills
313221 Narrow Fabric Mills
313222 Schiffli Machine Embroidery
313230 Nonwoven Fabric Mills
313241 Weft Knit Fabric Mills
313249 Other Knit Fabric and Lace Mills
313311 Broadwoven Fabric Finishing Mills
Textile and Fabric Finishing (except Broadwoven
313312 Fabric) Mills
313320 Fabric Coating Mills
314110 Carpet and Rug Mills
314121 Curtain and Drapery Mills
314129 Other Household Textile Product Mills
314911 Textile Bag Mills
314912 Canvas and Related Product Mills
314991 Rope, Cordage, and Twine Mills
314992 Tire Cord and Tire Fabric Mills
314999 All Other Miscellaneous Textile Product Mills
315111 Sheer Hosiery Mills
315119 Other Hosiery and Sock Mills
315191 Outerwear Knitting Mills
315192 Underwear and Nightwear Knitting Mills
315211 Men's and Boys' Cut and Sew Apparel Contractors
Women's, Girls', and Infants' Cut and Sew Apparel
315212 Contractors
Men's and Boys' Cut and Sew Underwear and
315221 Nightwear Manufacturing
FDOTH
FDOTH
FDOTH
FDOTH
FDOTH
FDOTH
FDOTH
BEVTOB
BEVTOB
BEVTOB
BEVTOB
BEVTOB
BEVTOB
BEVTOB
BEVTOB
BEVTOB
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
TEXLTH
APPREL
APPREL
APPREL
APPREL
APPREL
APPREL
APPREL
Men's and Boys' Cut and Sew Suit, Coat, and Overcoat
315222 Manufacturing
APPREL
Men's and Boys' Cut and Sew Shirt (except Work Shirt)
315223 Manufacturing
APPREL
Men's and Boys' Cut and Sew Trouser, Slack, and Jean
315224 Manufacturing
APPREL
Men's and Boys' Cut and Sew Work Clothing
315225 Manufacturing
APPREL
Men's and Boys' Cut and Sew Other Outerwear
315228 Manufacturing
APPREL
Women's and Girls' Cut and Sew Lingerie,
315231 Loungewear, and Nightwear Manufacturing
APPREL
Women's and Girls' Cut and Sew Blouse and Shirt
315232 Manufacturing
APPREL
315233 Women's and Girls' Cut and Sew Dress Manufacturing APPREL
Women's and Girls' Cut and Sew Suit, Coat, Tailored
315234 Jacket, and Skirt Manufacturing
APPREL
Women's and Girls' Cut and Sew Other Outerwear
315239 Manufacturing
APPREL
315291 Infants' Cut and Sew Apparel Manufacturing
APPREL
315292 Fur and Leather Apparel Manufacturing
APPREL
315299 All Other Cut and Sew Apparel Manufacturing
APPREL
315991 Hat, Cap, and Millinery Manufacturing
APPREL
315992 Glove and Mitten Manufacturing
APPREL
315993 Men's and Boys' Neckwear Manufacturing
APPREL
Other Apparel Accessories and Other Apparel
315999 Manufacturing
APPREL
316110 Leather and Hide Tanning and Finishing
TEXLTH
316211 Rubber and Plastics Footwear Manufacturing
TEXLTH
316212 House Slipper Manufacturing
TEXLTH
316213 Men's Footwear (except Athletic) Manufacturing
TEXLTH
316214 Women's Footwear (except Athletic) Manufacturing
TEXLTH
316219 Other Footwear Manufacturing
TEXLTH
316991 Luggage Manufacturing
TEXLTH
316992 Women's Handbag and Purse Manufacturing
TEXLTH
Personal Leather Good (except Women's Handbag and
316993 Purse) Manufacturing
TEXLTH
316999 All Other Leather Good Manufacturing
TEXLTH
321113 Sawmills
WOOD
321114 Wood Preservation
WOOD
321211 Hardwood Veneer and Plywood Manufacturing
WOOD
321212 Softwood Veneer and Plywood Manufacturing
WOOD
Engineered Wood Member (except Truss)
321213 Manufacturing
WOOD
321214 Truss Manufacturing
WOOD
321219 Reconstituted Wood Product Manufacturing
WOOD
321911 Wood Window and Door Manufacturing
WOOD
321912 Cut Stock, Resawing Lumber, and Planing
WOOD
321918 Other Millwork (including Flooring)
WOOD
321920 Wood Container and Pallet Manufacturing
WOOD
321991
321992
321999
322110
322121
322122
322130
322211
322212
322213
322214
322215
322221
322222
322223
322224
322225
322226
322231
322232
322233
322291
322299
323110
323111
323112
323113
323114
323115
323116
323117
323118
323119
323121
323122
324110
324121
324122
324191
324199
325110
325120
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 and Plastics
Film Manufacturing
Coated and Laminated Paper Manufacturing
Plastics, Foil, and Coated Paper Bag 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
WOOD
WOOD
WOOD
PLPMLL
PLPMLL
PLPMLL
PLPMLL
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PAPER
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
OILREF
OILREF
OILREF
OILREF
OILREF
CHMBAS
INDGAS
325131
325132
325181
325182
325188
325191
325192
325193
325199
325211
325212
325221
325222
325311
325312
325314
325320
325411
325412
325413
325414
325510
325520
325611
325612
325613
325620
325910
325920
325991
325992
325998
326111
326112
326113
326121
326122
326130
326140
326150
326160
Inorganic Dye and Pigment Manufacturing
CHMBAS
Synthetic Organic Dye and Pigment Manufacturing
CHMBAS
Alkalies and Chlorine Manufacturing
CHMBAS
Carbon Black Manufacturing
CHMBAS
All Other Basic Inorganic Chemical Manufacturing
CHMBAS
Gum and Wood Chemical Manufacturing
CHMBAS
Cyclic Crude and Intermediate Manufacturing
CHMBAS
Ethyl Alcohol Manufacturing
CHMBAS
All Other Basic Organic Chemical Manufacturing
CHMBAS
Plastics Material and Resin Manufacturing
CHMBAS
Synthetic Rubber Manufacturing
CHMBAS
Cellulosic Organic Fiber Manufacturing
CHMBAS
Noncellulosic Organic Fiber Manufacturing
CHMBAS
Nitrogenous Fertilizer Manufacturing
CHMBAS
Phosphatic Fertilizer Manufacturing
CHMBAS
Fertilizer (Mixing Only) Manufacturing
CHMBAS
Pesticide and Other Agricultural Chemical
Manufacturing
CHMBAS
Medicinal and Botanical Manufacturing
CHMDRG
Pharmaceutical Preparation Manufacturing
CHMDRG
In-Vitro Diagnostic Substance Manufacturing
CHMDRG
Biological Product (except Diagnostic) Manufacturing CHMDRG
Paint and Coating Manufacturing
CHMOTH
Adhesive Manufacturing
CHMOTH
Soap and Other Detergent Manufacturing
CHMSPS
Polish and Other Sanitation Good Manufacturing
CHMSPS
Surface Active Agent Manufacturing
CHMSPS
Toilet Preparation Manufacturing
CHMSPS
Printing Ink Manufacturing
CHMOTH
Explosives Manufacturing
CHMOTH
Custom Compounding of Purchased Resins
CHMOTH
Photographic Film, Paper, Plate, and Chemical
Manufacturing
CHMOTH
All Other Miscellaneous Chemical Product and
Preparation Manufacturing
CHMOTH
Plastics Bag Manufacturing
PLASTC
Plastics Packaging Film and Sheet (including
Laminated) Manufacturing
PLASTC
Unlaminated Plastics Film and Sheet (except
Packaging) Manufacturing
PLASTC
Unlaminated Plastics Profile Shape Manufacturing
PLASTC
Plastics Pipe and Pipe Fitting Manufacturing
PLASTC
Laminated Plastics Plate, Sheet (except Packaging), and
Shape Manufacturing
PLASTC
Polystyrene Foam Product Manufacturing
PLASTC
Urethane and Other Foam Product (except Polystyrene)
Manufacturing
PLASTC
Plastics Bottle Manufacturing
PLASTC
326191
326192
326199
326211
326212
326220
326291
326299
327111
327112
327113
327121
327122
327123
327124
327125
327211
327212
327213
327215
327310
327320
327331
327332
327390
327410
327420
327910
327991
327992
327993
327999
331111
331112
331210
331221
331222
331311
331312
331314
331315
331316
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
PLASTC
PLASTC
PLASTC
PLASTC
PLASTC
PLASTC
PLASTC
PLASTC
SCAOTH
SCAOTH
SCAOTH
SCAOTH
SCAOTH
SCAOTH
SCAOTH
SCAOTH
GLASS
GLASS
GLASS
GLASS
CEMENT
CONCRT
CONCRT
CONCRT
CONCRT
SCAOTH
SCAOTH
SCAOTH
SCAOTH
SCAOTH
SCAOTH
SCAOTH
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
331319 Other Aluminum Rolling and Drawing
331411 Primary Smelting and Refining of Copper
Primary Smelting and Refining of Nonferrous Metal
331419 (except Copper and Aluminum)
331421 Copper Rolling, Drawing, and Extruding
331422 Copper Wire (except Mechanical) Drawing
331423 Secondary Smelting, Refining, and Alloying of Copper
Nonferrous Metal (except Copper and Aluminum)
331491 Rolling, Drawing, and Extruding
Secondary Smelting, Refining, and Alloying of
331492 Nonferrous Metal (except Copper and Aluminum)
331511 Iron Foundries
331512 Steel Investment Foundries
331513 Steel Foundries (except Investment)
331521 Aluminum Die-Casting Foundries
331522 Nonferrous (except Aluminum) Die-Casting Foundries
331524 Aluminum Foundries (except Die-Casting)
331525 Copper Foundries (except Die-Casting)
331528 Other Nonferrous Foundries (except Die-Casting)
332111 Iron and Steel Forging
332112 Nonferrous Forging
332114 Custom Roll Forming
332115 Crown and Closure Manufacturing
332116 Metal Stamping
332117 Powder Metallurgy Part Manufacturing
332211 Cutlery and Flatware (except Precious) Manufacturing
332212 Hand and Edge Tool Manufacturing
332213 Saw Blade and Handsaw Manufacturing
332214 Kitchen Utensil, Pot, and Pan Manufacturing
Prefabricated Metal Building and Component
332311 Manufacturing
332312 Fabricated Structural Metal Manufacturing
332313 Plate Work Manufacturing
332321 Metal Window and Door Manufacturing
332322 Sheet Metal Work Manufacturing
Ornamental and Architectural Metal Work
332323 Manufacturing
332410 Power Boiler and Heat Exchanger Manufacturing
332420 Metal Tank (Heavy Gauge) Manufacturing
332431 Metal Can Manufacturing
332439 Other Metal Container Manufacturing
332510 Hardware Manufacturing
332611 Spring (Heavy Gauge) Manufacturing
332612 Spring (Light Gauge) Manufacturing
332618 Other Fabricated Wire Product Manufacturing
332710 Machine Shops
332721 Precision Turned Product Manufacturing
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
PRIMTL
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
MTLFAB
332722 Bolt, Nut, Screw, Rivet, and Washer Manufacturing
MTLFAB
332811 Metal Heat Treating
MTLFAB
Metal Coating, Engraving (except Jewelry and
332812 Silverware), and Allied Services to Manufacturers
MTLFAB
Electroplating, Plating, Polishing, Anodizing, and
332813 Coloring
MTLFAB
332911 Industrial Valve Manufacturing
MTLFAB
332912 Fluid Power Valve and Hose Fitting Manufacturing
MTLFAB
332913 Plumbing Fixture Fitting and Trim Manufacturing
MTLFAB
332919 Other Metal Valve and Pipe Fitting Manufacturing
MTLFAB
332991 Ball and Roller Bearing Manufacturing
MTLFAB
332992 Small Arms Ammunition Manufacturing
MTLFAB
332993 Ammunition (except Small Arms) Manufacturing
MTLFAB
332994 Small Arms Manufacturing
MTLFAB
332995 Other Ordnance and Accessories Manufacturing
MTLFAB
332996 Fabricated Pipe and Pipe Fitting Manufacturing
MTLFAB
332997 Industrial Pattern Manufacturing
MTLFAB
332998 Enameled Iron and Metal Sanitary Ware Manufacturing MTLFAB
All Other Miscellaneous Fabricated Metal Product
332999 Manufacturing
MTLFAB
333111 Farm Machinery and Equipment Manufacturing
MACHIN
Lawn and Garden Tractor and Home Lawn and Garden
333112 Equipment Manufacturing
MACHIN
333120 Construction Machinery Manufacturing
MACHIN
333131 Mining Machinery and Equipment Manufacturing
MACHIN
Oil and Gas Field Machinery and Equipment
333132 Manufacturing
MACHIN
333210 Sawmill and Woodworking Machinery Manufacturing MACHIN
333220 Plastics and Rubber Industry Machinery Manufacturing MACHIN
333291 Paper Industry Machinery Manufacturing
MACHIN
333292 Textile Machinery Manufacturing
MACHIN
333293 Printing Machinery and Equipment Manufacturing
MACHIN
333294 Food Product Machinery Manufacturing
MACHIN
333295 Semiconductor Machinery Manufacturing
MACHIN
333298 All Other Industrial Machinery Manufacturing
MACHIN
333311 Automatic Vending Machine Manufacturing
MACHIN
Commercial Laundry, Drycleaning, and Pressing
333312 Machine Manufacturing
MACHIN
333313 Office Machinery Manufacturing
MACHIN
333314 Optical Instrument and Lens Manufacturing
MACHIN
Photographic and Photocopying Equipment
333315 Manufacturing
MACHIN
Other Commercial and Service Industry Machinery
333319 Manufacturing
MACHIN
333411 Air Purification Equipment Manufacturing
MACHIN
Industrial and Commercial Fan and Blower
333412 Manufacturing
MACHIN
Heating Equipment (except Warm Air Furnaces)
333414 Manufacturing
MACHIN
333415
333511
333512
333513
333514
333515
333516
333518
333611
333612
333613
333618
333911
333912
333913
333921
333922
333923
333924
333991
333992
333993
333994
333995
333996
333997
333999
334111
334112
334113
334119
334210
334220
334290
334310
334411
334412
334413
Air-Conditioning and Warm Air Heating Equipment
and Commercial and Industrial Refrigeration
Equipment Manufacturing
MACHIN
Industrial Mold Manufacturing
MACHIN
Machine Tool (Metal Cutting Types) Manufacturing
MACHIN
Machine Tool (Metal Forming Types) Manufacturing MACHIN
Special Die and Tool, Die Set, Jig, and Fixture
Manufacturing
MACHIN
Cutting Tool and Machine Tool Accessory
Manufacturing
MACHIN
Rolling Mill Machinery and Equipment Manufacturing MACHIN
Other Metalworking Machinery Manufacturing
MACHIN
Turbine and Turbine Generator Set Units
Manufacturing
MACHIN
Speed Changer, Industrial High-Speed Drive, and Gear
Manufacturing
MACHIN
Mechanical Power Transmission Equipment
Manufacturing
MACHIN
Other Engine Equipment Manufacturing
MACHIN
Pump and Pumping Equipment Manufacturing
MACHIN
Air and Gas Compressor Manufacturing
MACHIN
Measuring and Dispensing Pump Manufacturing
MACHIN
Elevator and Moving Stairway Manufacturing
MACHIN
Conveyor and Conveying Equipment Manufacturing MACHIN
Overhead Traveling Crane, Hoist, and Monorail System
Manufacturing
MACHIN
Industrial Truck, Tractor, Trailer, and Stacker
Machinery Manufacturing
MACHIN
Power-Driven Handtool Manufacturing
MACHIN
Welding and Soldering Equipment Manufacturing
MACHIN
Packaging Machinery Manufacturing
MACHIN
Industrial Process Furnace and Oven Manufacturing
MACHIN
Fluid Power Cylinder and Actuator Manufacturing
MACHIN
Fluid Power Pump and Motor Manufacturing
MACHIN
Scale and Balance (except Laboratory) Manufacturing MACHIN
All Other Miscellaneous General Purpose Machinery
Manufacturing
MACHIN
Electronic Computer Manufacturing
CMPMFG
Computer Storage Device Manufacturing
CMPMFG
Computer Terminal Manufacturing
CMPMFG
Other Computer Peripheral Equipment Manufacturing CMPMFG
Telephone Apparatus Manufacturing
CMPCMM
Radio and Television Broadcasting and Wireless
Communications Equipment Manufacturing
CMPCMM
Other Communications Equipment Manufacturing
CMPCMM
Audio and Video Equipment Manufacturing
CMPRTS
Electron Tube Manufacturing
CMPRTS
Bare Printed Circuit Board Manufacturing
CMPRTS
Semiconductor and Related Device Manufacturing
CMPRTS
334414 Electronic Capacitor Manufacturing
CMPRTS
334415 Electronic Resistor Manufacturing
CMPRTS
Electronic Coil, Transformer, and Other Inductor
334416 Manufacturing
CMPRTS
334417 Electronic Connector Manufacturing
CMPRTS
Printed Circuit Assembly (Electronic Assembly)
334418 Manufacturing
CMPRTS
334419 Other Electronic Component Manufacturing
CMPRTS
Electromedical and Electrotherapeutic Apparatus
334510 Manufacturing
CMPINS
Search, Detection, Navigation, Guidance, Aeronautical,
334511 and Nautical System and Instrument Manufacturing
CMPINS
Automatic Environmental Control Manufacturing for
334512 Residential, Commercial, and Appliance Use
CMPINS
Instruments and Related Products Manufacturing for
Measuring, Displaying, and Controlling Industrial
334513 Process Variables
CMPINS
Totalizing Fluid Meter and Counting Device
334514 Manufacturing
CMPINS
Instrument Manufacturing for Measuring and Testing
334515 Electricity and Electrical Signals
CMPINS
334516 Analytical Laboratory Instrument Manufacturing
CMPINS
334517 Irradiation Apparatus Manufacturing
CMPINS
334518 Watch, Clock, and Part Manufacturing
CMPINS
Other Measuring and Controlling Device
334519 Manufacturing
CMPINS
334611 Software Reproducing
CMPMED
Prerecorded Compact Disc (except Software), Tape,
334612 and Record Reproducing
CMPMED
334613 Magnetic and Optical Recording Media Manufacturing CMPMED
335110 Electric Lamp Bulb and Part Manufacturing
ELCTRC
335121 Residential Electric Lighting Fixture Manufacturing
ELCTRC
Commercial, Industrial, and Institutional Electric
335122 Lighting Fixture Manufacturing
ELCTRC
335129 Other Lighting Equipment Manufacturing
ELCTRC
Electric Housewares and Household Fan
335211 Manufacturing
ELCTRC
335212 Household Vacuum Cleaner Manufacturing
ELCTRC
335221 Household Cooking Appliance Manufacturing
ELCTRC
Household Refrigerator and Home Freezer
335222 Manufacturing
ELCTRC
335224 Household Laundry Equipment Manufacturing
ELCTRC
335228 Other Major Household Appliance Manufacturing
ELCTRC
Power, Distribution, and Specialty Transformer
335311 Manufacturing
ELCTRC
335312 Motor and Generator Manufacturing
ELCTRC
335313 Switchgear and Switchboard Apparatus Manufacturing ELCTRC
335314 Relay and Industrial Control Manufacturing
ELCTRC
335911 Storage Battery Manufacturing
ELCTRC
335912 Primary Battery Manufacturing
ELCTRC
335921
335929
335931
335932
335991
335999
336111
336112
336120
336211
336212
336213
336214
336311
336312
336321
336322
336330
336340
336350
336360
336370
336391
336399
336411
336412
336413
336414
336415
336419
336510
336611
336612
336991
336992
336999
337110
337121
337122
Fiber Optic Cable Manufacturing
ELCTRC
Other Communication and Energy Wire Manufacturing ELCTRC
Current-Carrying Wiring Device Manufacturing
ELCTRC
Noncurrent-Carrying Wiring Device Manufacturing
ELCTRC
Carbon and Graphite Product Manufacturing
ELCTRC
All Other Miscellaneous Electrical Equipment and
Component Manufacturing
ELCTRC
Automobile Manufacturing
AUTOMF
Light Truck and Utility Vehicle Manufacturing
AUTOMF
Heavy Duty Truck Manufacturing
VEHMFG
Motor Vehicle Body Manufacturing
VEHBDY
Truck Trailer Manufacturing
VEHMFG
Motor Home Manufacturing
VEHMFG
Travel Trailer and Camper Manufacturing
VEHMFG
Carburetor, Piston, Piston Ring, and Valve
Manufacturing
VEHPRT
Gasoline Engine and Engine Parts Manufacturing
VEHPRT
Vehicular Lighting Equipment Manufacturing
VEHPRT
Other Motor Vehicle Electrical and Electronic
Equipment Manufacturing
VEHPRT
Motor Vehicle Steering and Suspension Components
(except Spring) Manufacturing
VEHPRT
Motor Vehicle Brake System Manufacturing
VEHPRT
Motor Vehicle Transmission and Power Train Parts
Manufacturing
VEHPRT
Motor Vehicle Seating and Interior Trim
Manufacturing
VEHPRT
Motor Vehicle Metal Stamping
VEHPRT
Motor Vehicle Air-Conditioning Manufacturing
VEHPRT
All Other Motor Vehicle Parts Manufacturing
VEHPRT
Aircraft Manufacturing
VEHAER
Aircraft Engine and Engine Parts Manufacturing
VEHAER
Other Aircraft Parts and Auxiliary Equipment
Manufacturing
VEHAER
Guided Missile and Space Vehicle Manufacturing
VEHAER
Guided Missile and Space Vehicle Propulsion Unit and
Propulsion Unit Parts Manufacturing
VEHAER
Other Guided Missile and Space Vehicle Parts and
Auxiliary Equipment Manufacturing
VEHAER
Railroad Rolling Stock Manufacturing
VEHOTH
Ship Building and Repairing
VEHSHP
Boat Building
VEHSHP
Motorcycle, Bicycle, and Parts Manufacturing
VEHOTH
Military Armored Vehicle, Tank, and Tank Component
Manufacturing
VEHOTH
All Other Transportation Equipment Manufacturing
VEHOTH
Wood Kitchen Cabinet and Countertop Manufacturing FURN
Upholstered Household Furniture Manufacturing
FURN
Nonupholstered Wood Household Furniture
FURN
Manufacturing
337124 Metal Household Furniture Manufacturing
Household Furniture (except Wood and Metal)
337125 Manufacturing
337127 Institutional Furniture Manufacturing
Wood Television, Radio, and Sewing Machine Cabinet
337129 Manufacturing
337211 Wood Office Furniture Manufacturing
Custom Architectural Woodwork and Millwork
337212 Manufacturing
337214 Office Furniture (except Wood) Manufacturing
Showcase, Partition, Shelving, and Locker
337215 Manufacturing
337910 Mattress Manufacturing
337920 Blind and Shade Manufacturing
339111 Laboratory Apparatus and Furniture Manufacturing
339112 Surgical and Medical Instrument Manufacturing
339113 Surgical Appliance and Supplies Manufacturing
339114 Dental Equipment and Supplies Manufacturing
339115 Ophthalmic Goods Manufacturing
339116 Dental Laboratories
339911 Jewelry (except Costume) Manufacturing
339912 Silverware and Hollowware Manufacturing
339913 Jewelers' Material and Lapidary Work Manufacturing
339914 Costume Jewelry and Novelty Manufacturing
339920 Sporting and Athletic Goods Manufacturing
339931 Doll and Stuffed Toy Manufacturing
339932 Game, Toy, and Children's Vehicle Manufacturing
339941 Pen and Mechanical Pencil Manufacturing
339942 Lead Pencil and Art Good Manufacturing
339943 Marking Device Manufacturing
339944 Carbon Paper and Inked Ribbon Manufacturing
339950 Sign Manufacturing
339991 Gasket, Packing, and Sealing Device Manufacturing
339992 Musical Instrument Manufacturing
339993 Fastener, Button, Needle, and Pin Manufacturing
339994 Broom, Brush, and Mop Manufacturing
339995 Burial Casket Manufacturing
339999 All Other Miscellaneous Manufacturing
Automobile and Other Motor Vehicle Merchant
423110 Wholesalers
Motor Vehicle Supplies and New Parts Merchant
423120 Wholesalers
423130 Tire and Tube Merchant Wholesalers
423140 Motor Vehicle Parts (Used) Merchant Wholesalers
423210 Furniture Merchant Wholesalers
423220 Home Furnishing Merchant Wholesalers
423310 Lumber, Plywood, Millwork, and Wood Panel
FURN
FURN
FURN
FURN
FURN
FURN
FURN
FURN
FURN
FURN
LABDNT
LABDNT
LABDNT
LABDNT
LABDNT
LABDNT
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
MSCMFG
WHLDUR
WHLDUR
WHLDUR
WHLDUR
WHLDUR
WHLDUR
WHLDUR
423320
423330
423390
423410
423420
423430
423440
423450
423460
423490
423510
423520
423610
423620
423690
423710
423720
423730
423740
423810
423820
423830
423840
423850
423860
423910
423920
423930
423940
423990
Merchant Wholesalers
Brick, Stone, and Related Construction Material
Merchant Wholesalers
WHLDUR
Roofing, Siding, and Insulation Material Merchant
Wholesalers
WHLDUR
Other Construction Material Merchant Wholesalers
WHLDUR
Photographic Equipment and Supplies Merchant
Wholesalers
WHLDUR
Office Equipment Merchant Wholesalers
WHLDUR
Computer and Computer Peripheral Equipment and
Software Merchant Wholesalers
WHLDUR
Other Commercial Equipment Merchant Wholesalers WHLDUR
Medical, Dental, and Hospital Equipment and Supplies
Merchant Wholesalers
WHLDUR
Ophthalmic Goods Merchant Wholesalers
WHLDUR
Other Professional Equipment and Supplies Merchant
Wholesalers
WHLDUR
Metal Service Centers and Other Metal Merchant
Wholesalers
WHLDUR
Coal and Other Mineral and Ore Merchant Wholesalers WHLDUR
Electrical Apparatus and Equipment, Wiring Supplies,
and Related Equipment Merchant Wholesalers
WHLDUR
Electrical and Electronic Appliance, Television, and
Radio Set Merchant Wholesalers
WHLDUR
Other Electronic Parts and Equipment Merchant
Wholesalers
WHLDUR
Hardware Merchant Wholesalers
WHLDUR
Plumbing and Heating Equipment and Supplies
(Hydronics) Merchant Wholesalers
WHLDUR
Warm Air Heating and Air-Conditioning Equipment
and Supplies Merchant Wholesalers
WHLDUR
Refrigeration Equipment and Supplies Merchant
Wholesalers
WHLDUR
Construction and Mining (except Oil Well) Machinery
and Equipment Merchant Wholesalers
WHLDUR
Farm and Garden Machinery and Equipment Merchant
Wholesalers
WHLDUR
Industrial Machinery and Equipment Merchant
Wholesalers
WHLDUR
Industrial Supplies Merchant Wholesalers
WHLDUR
Service Establishment Equipment and Supplies
Merchant Wholesalers
WHLDUR
Transportation Equipment and Supplies (except Motor
Vehicle) Merchant Wholesalers
WHLDUR
Sporting and Recreational Goods and Supplies
Merchant Wholesalers
WHLDUR
Toy and Hobby Goods and Supplies Merchant
Wholesalers
WHLDUR
Recyclable Material Merchant Wholesalers
WHLDUR
Jewelry, Watch, Precious Stone, and Precious Metal
Merchant Wholesalers
WHLDUR
Other Miscellaneous Durable Goods Merchant
Wholesalers
WHLDUR
424110 Printing and Writing Paper Merchant Wholesalers
424120 Stationery and Office Supplies Merchant Wholesalers
Industrial and Personal Service Paper Merchant
424130 Wholesalers
424210 Drugs and Druggists' Sundries Merchant Wholesalers
Piece Goods, Notions, and Other Dry Goods Merchant
424310 Wholesalers
Men's and Boys' Clothing and Furnishings Merchant
424320 Wholesalers
Women's, Children's, and Infants' Clothing and
424330 Accessories Merchant Wholesalers
424340 Footwear Merchant Wholesalers
424410 General Line Grocery Merchant Wholesalers
424420 Packaged Frozen Food Merchant Wholesalers
Dairy Product (except Dried or Canned) Merchant
424430 Wholesalers
424440 Poultry and Poultry Product Merchant Wholesalers
424450 Confectionery Merchant Wholesalers
424460 Fish and Seafood Merchant Wholesalers
424470 Meat and Meat Product Merchant Wholesalers
424480 Fresh Fruit and Vegetable Merchant Wholesalers
Other Grocery and Related Products Merchant
424490 Wholesalers
424510 Grain and Field Bean Merchant Wholesalers
424520 Livestock Merchant Wholesalers
Other Farm Product Raw Material Merchant
424590 Wholesalers
Plastics Materials and Basic Forms and Shapes
424610 Merchant Wholesalers
Other Chemical and Allied Products Merchant
424690 Wholesalers
424710 Petroleum Bulk Stations and Terminals
Petroleum and Petroleum Products Merchant
424720 Wholesalers (except Bulk Stations and Terminals)
424810 Beer and Ale Merchant Wholesalers
Wine and Distilled Alcoholic Beverage Merchant
424820 Wholesalers
424910 Farm Supplies Merchant Wholesalers
Book, Periodical, and Newspaper Merchant
424920 Wholesalers
Flower, Nursery Stock, and Florists' Supplies Merchant
424930 Wholesalers
424940 Tobacco and Tobacco Product Merchant Wholesalers
424950 Paint, Varnish, and Supplies Merchant Wholesalers
Other Miscellaneous Nondurable Goods Merchant
424990 Wholesalers
425110 Business to Business Electronic Markets
425120 Wholesale Trade Agents and Brokers
441110 New Car Dealers
441120 Used Car Dealers
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLNON
WHLAGN
WHLAGN
RETAIL
RETAIL
441210
441221
441222
441229
441310
441320
442110
442210
442291
442299
443111
443112
443120
443130
444110
444120
444130
444190
444210
444220
445110
445120
445210
445220
445230
445291
445292
445299
445310
446110
446120
446130
446191
446199
447110
447190
448110
448120
448130
448140
448150
448190
448210
448310
448320
Recreational Vehicle Dealers
Motorcycle 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
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
451110
451120
451130
451140
451211
451212
451220
452111
452112
452910
452990
453110
453210
453220
453310
453910
453920
453930
453991
453998
454111
454112
454113
454210
454311
454312
454319
454390
481111
481112
481211
481212
481219
482111
482112
483111
483112
483113
483114
483211
483212
484110
484121
484122
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
Florists
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
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
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
RETAIL
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
TRANSP
484210 Used Household and Office Goods Moving
TRANSP
Specialized Freight (except Used Goods) Trucking,
484220 Local
TRANSP
Specialized Freight (except Used Goods) Trucking,
484230 Long-Distance
TRANSP
485111 Mixed Mode Transit Systems
TRANSP
485112 Commuter Rail Systems
TRANSP
485113 Bus and Other Motor Vehicle Transit Systems
TRANSP
485119 Other Urban Transit Systems
TRANSP
485210 Interurban and Rural Bus Transportation
TRANSP
485310 Taxi Service
TRANSP
485320 Limousine Service
TRANSP
485410 School and Employee Bus Transportation
TRANSP
485510 Charter Bus Industry
TRANSP
485991 Special Needs Transportation
TRANSP
485999 All Other Transit and Ground Passenger Transportation TRANSP
486110 Pipeline Transportation of Crude Oil
TRANSP
486210 Pipeline Transportation of Natural Gas
TRANSP
486910 Pipeline Transportation of Refined Petroleum Products TRANSP
486990 All Other Pipeline Transportation
TRANSP
487110 Scenic and Sightseeing Transportation, Land
TRANSP
487210 Scenic and Sightseeing Transportation, Water
TRANSP
487990 Scenic and Sightseeing Transportation, Other
TRANSP
488111 Air Traffic Control
TRANSP
488119 Other Airport Operations
TRANSP
488190 Other Support Activities for Air Transportation
TRANSP
488210 Support Activities for Rail Transportation
TRANSP
488310 Port and Harbor Operations
TRANSP
488320 Marine Cargo Handling
TRANSP
488330 Navigational Services to Shipping
TRANSP
488390 Other Support Activities for Water Transportation
TRANSP
488410 Motor Vehicle Towing
TRANSP
488490 Other Support Activities for Road Transportation
TRANSP
488510 Freight Transportation Arrangement
TRANSP
488991 Packing and Crating
TRANSP
488999 All Other Support Activities for Transportation
TRANSP
491110 Postal Service
TRANSP
492110 Couriers
TRANSP
492210 Local Messengers and Local Delivery
TRANSP
493110 General Warehousing and Storage
TRANSP
493120 Refrigerated Warehousing and Storage
TRANSP
493130 Farm Product Warehousing and Storage
TRANSP
493190 Other Warehousing and Storage
TRANSP
511110 Newspaper Publishers
PRINT
511120 Periodical Publishers
PRINT
511130 Book Publishers
PRINT
511140
511191
511199
511210
512110
512120
512131
512132
512191
512199
512210
512220
512230
512240
512290
515111
515112
515120
515210
516110
517110
517211
517212
517310
517410
517510
517910
518111
518112
518210
519110
519120
519190
521110
522110
522120
522130
522190
522210
522220
522291
522292
522293
522294
522298
522310
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
Internet Publishing and Broadcasting
Wired Telecommunications Carriers
Paging
Cellular and Other Wireless Telecommunications
Telecommunications Resellers
Satellite Telecommunications
Cable and Other Program Distribution
Other Telecommunications
Internet Service Providers
Web Search Portals
Data Processing, Hosting, and Related Services
News Syndicates
Libraries and Archives
All Other Information Services
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
PRINT
PRINT
PRINT
PRINT
INFOPC
INFOPC
INFOPC
INFOPC
INFOPC
INFOPC
INFOTH
INFOTH
INFOTH
INFOTH
INFOTH
INFOTH
INFOTH
INFOTH
INFOTH
INFOTH
INFOTL
INFOTL
INFOTL
INFOTL
INFOTL
INFOTL
INFOTL
INFCOM
INFCOM
INFCOM
INFCOM
INFCOM
INFCOM
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
FIBNKS
522320
522390
523110
523120
523130
523140
523210
523910
523920
523930
523991
523999
524113
524114
524126
524127
524128
524130
524210
524291
524292
524298
525110
525120
525190
525910
525920
525930
525990
531110
531120
531130
531190
531210
531311
531312
531320
531390
532111
532112
532120
532210
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
Real Estate Investment Trusts
Other Financial Vehicles
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
FIBNKS
FIBNKS
FINSEC
FINSEC
FINSEC
FINSEC
FINSEC
FINSEC
FINSEC
FINSEC
FINSEC
FINSEC
FINSUR
FINSUR
FINSUR
FINSUR
FINSUR
FINSUR
FINSUR
FINSUR
FINSUR
FINSUR
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FIREAL
FIREAL
FIREAL
FIREAL
FIREAL
FIREAL
FIREAL
FIREAL
FIREAL
FINOTH
FINOTH
FINOTH
FINOTH
532220
532230
532291
532292
532299
532310
532411
532412
532420
532490
533110
541110
541120
541191
541199
541211
541213
541214
541219
541310
541320
541330
541340
541350
541360
541370
541380
541410
541420
541430
541490
541511
541512
541513
541519
541611
541612
541613
541614
541618
541620
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)
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 and Executive Search Consulting
Services
Marketing Consulting Services
Process, Physical Distribution, and Logistics
Consulting Services
Other Management Consulting Services
Environmental Consulting Services
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
FINOTH
PROLEG
PROLEG
PROLEG
PROLEG
PROACC
PROACC
PROACC
PROACC
PROARC
PROARC
PROARC
PROARC
PROARC
PROARC
PROARC
PROARC
PRODES
PRODES
PRODES
PRODES
PROCOM
PROCOM
PROCOM
PROCOM
PROCNS
PROCNS
PROCNS
PROCNS
PROCNS
PRORES
541690 Other Scientific and Technical Consulting Services
PRORES
Research and Development in the Physical,
541710 Engineering, and Life Sciences
PRORES
Research and Development in the Social Sciences and
541720 Humanities
PRORES
541810 Advertising Agencies
PROADV
541820 Public Relations Agencies
PROADV
541830 Media Buying Agencies
PROADV
541840 Media Representatives
PROADV
541850 Display Advertising
PROADV
541860 Direct Mail Advertising
PROADV
541870 Advertising Material Distribution Services
PROADV
541890 Other Services Related to Advertising
PROADV
541910 Marketing Research and Public Opinion Polling
PROOTH
541921 Photography Studios, Portrait
PROOTH
541922 Commercial Photography
PROOTH
541930 Translation and Interpretation Services
PROOTH
541940 Veterinary Services
PROOTH
All Other Professional, Scientific, and Technical
541990 Services
PROOTH
551111 Offices of Bank Holding Companies
BUSSRV
551112 Offices of Other Holding Companies
BUSSRV
551114 Corporate, Subsidiary, and Regional Managing Offices BUSSRV
561110 Office Administrative Services
BUSSRV
561210 Facilities Support Services
ADMBLD
561310 Employment Placement Agencies
ADMTMP
561320 Temporary Help Services
ADMTMP
561330 Professional Employer Organizations
ADMTMP
561410 Document Preparation Services
BUSSRV
561421 Telephone Answering Services
BUSSRV
561422 Telemarketing Bureaus
BUSSRV
561431 Private Mail Centers
BUSSRV
561439 Other Business Service Centers (including Copy Shops) BUSSRV
561440 Collection Agencies
BUSSRV
561450 Credit Bureaus
BUSSRV
561491 Repossession Services
BUSSRV
561492 Court Reporting and Stenotype Services
BUSSRV
561499 All Other Business Support Services
BUSSRV
561510 Travel Agencies
BUSSRV
561520 Tour Operators
BUSSRV
561591 Convention and Visitors Bureaus
BUSSRV
All Other Travel Arrangement and Reservation
561599 Services
BUSSRV
561611 Investigation Services
ADMSEC
561612 Security Guards and Patrol Services
ADMSEC
561613 Armored Car Services
ADMSEC
561621 Security Systems Services (except Locksmiths)
ADMSEC
561622
561710
561720
561730
561740
561790
561910
561920
561990
562111
562112
562119
562211
562212
562213
562219
562910
562920
562991
562998
611110
611210
611310
611410
611420
611430
611511
611512
611513
611519
611610
611620
611630
611691
611692
611699
611710
621111
621112
621210
621310
621320
621330
621340
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
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
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
ADMSEC
ADMBLD
ADMBLD
ADMBLD
ADMBLD
ADMBLD
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
ADMOTH
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
EDUC
MEDAMB
MEDAMB
MEDAMB
MEDAMB
MEDAMB
MEDAMB
MEDAMB
621391
621399
621410
621420
621491
621492
621493
621498
621511
621512
621610
621910
621991
621999
622110
622210
622310
623110
623210
623220
623311
623312
623990
624110
624120
624190
624210
624221
624229
624230
624310
624410
711110
711120
711130
711190
711211
711212
711219
711310
711320
711410
Offices of Podiatrists
MEDAMB
Offices of All Other Miscellaneous Health Practitioners MEDAMB
Family Planning Centers
MEDAMB
Outpatient Mental Health and Substance Abuse Centers MEDAMB
HMO Medical Centers
MEDAMB
Kidney Dialysis Centers
MEDAMB
Freestanding Ambulatory Surgical and Emergency
Centers
MEDAMB
All Other Outpatient Care Centers
MEDAMB
Medical Laboratories
MEDAMB
Diagnostic Imaging Centers
MEDAMB
Home Health Care Services
MEDAMB
Ambulance Services
MEDAMB
Blood and Organ Banks
MEDAMB
All Other Miscellaneous Ambulatory Health Care
Services
MEDAMB
General Medical and Surgical Hospitals
MEDHSP
Psychiatric and Substance Abuse Hospitals
MEDHSP
Specialty (except Psychiatric and Substance Abuse)
Hospitals
MEDHSP
Nursing Care Facilities
MEDNRS
Residential Mental Retardation Facilities
MEDNRS
Residential Mental Health and Substance Abuse
Facilities
MEDNRS
Continuing Care Retirement Communities
MEDNRS
Homes for the Elderly
MEDNRS
Other Residential Care Facilities
MEDNRS
Child and Youth Services
MEDSA
Services for the Elderly and Persons with Disabilities MEDSA
Other Individual and Family Services
MEDSA
Community Food Services
MEDSA
Temporary Shelters
MEDSA
Other Community Housing Services
MEDSA
Emergency and Other Relief Services
MEDSA
Vocational Rehabilitation Services
MEDSA
Child Day Care Services
MEDSA
Theater Companies and Dinner Theaters
RECENT
Dance Companies
RECENT
Musical Groups and Artists
RECENT
Other Performing Arts Companies
RECENT
Sports Teams and Clubs
RECENT
Racetracks
RECENT
Other Spectator Sports
RECENT
Promoters of Performing Arts, Sports, and Similar
Events with Facilities
RECENT
Promoters of Performing Arts, Sports, and Similar
Events without Facilities
RECENT
Agents and Managers for Artists, Athletes,
RECENT
Entertainers, and Other Public Figures
711510
712110
712120
712130
712190
713110
713120
713210
713290
713910
713920
713930
713940
713950
713990
721110
721120
721191
721199
721211
721214
721310
722110
722211
722212
722213
722310
722320
722330
722410
811111
811112
811113
811118
811121
811122
811191
811192
811198
811211
811212
811213
811219
Independent Artists, Writers, and Performers
RECENT
Museums
RECAMS
Historical Sites
RECAMS
Zoos and Botanical Gardens
RECAMS
Nature Parks and Other Similar Institutions
RECAMS
Amusement and Theme Parks
RECAMS
Amusement Arcades
RECAMS
Casinos (except Casino Hotels)
RECAMS
Other Gambling Industries
RECAMS
Golf Courses and Country Clubs
RECAMS
Skiing Facilities
RECAMS
Marinas
RECAMS
Fitness and Recreational Sports Centers
RECAMS
Bowling Centers
RECAMS
All Other Amusement and Recreation Industries
RECAMS
Hotels (except Casino Hotels) and Motels
ACCHOT
Casino Hotels
ACCHOT
Bed-and-Breakfast Inns
ACCHOT
All Other Traveler Accommodation
ACCHOT
RV (Recreational Vehicle) Parks and Campgrounds
ACCHOT
Recreational and Vacation Camps (except
Campgrounds)
ACCHOT
Rooming and Boarding Houses
ACCHOT
Full-Service Restaurants
ACCRST
Limited-Service Restaurants
ACCFST
Cafeterias
ACCFST
Snack and Nonalcoholic Beverage Bars
ACCFST
Food Service Contractors
ACCSPC
Caterers
ACCSPC
Mobile Food Services
ACCSPC
Drinking Places (Alcoholic Beverages)
ACCBRS
General Automotive Repair
PERSRV
Automotive Exhaust System Repair
PERSRV
Automotive Transmission Repair
PERSRV
Other Automotive Mechanical and Electrical Repair
and Maintenance
PERSRV
Automotive Body, Paint, and Interior Repair and
Maintenance
PERSRV
Automotive Glass Replacement Shops
PERSRV
Automotive Oil Change and Lubrication Shops
PERSRV
Car Washes
PERSRV
All Other Automotive Repair and Maintenance
PERSRV
Consumer Electronics Repair and Maintenance
PERSRV
Computer and Office Machine Repair and Maintenance PERSRV
Communication Equipment Repair and Maintenance PERSRV
Other Electronic and Precision Equipment Repair and PERSRV
811310
811411
811412
811420
811430
811490
812111
812112
812113
812191
812199
812210
812220
812310
812320
812331
812332
812910
812921
812922
812930
812990
813110
813211
813212
813219
813311
813312
813319
813410
813910
813920
813930
813940
813990
814110
921110
921120
921130
921140
921150
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 CoinOperated)
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
Executive Offices
Legislative Bodies
Public Finance Activities
Executive and Legislative Offices, Combined
American Indian and Alaska Native Tribal
Governments
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
PERSRV
NA
NA
NA
NA
NA
921190
922110
922120
922130
922140
922150
922160
922190
923110
923120
923130
923140
924110
924120
925110
925120
926110
926120
926130
926140
926150
927110
928110
928120
Other General Government Support
NA
Courts
NA
Police Protection
NA
Legal Counsel and Prosecution
NA
Correctional Institutions
NA
Parole Offices and Probation Offices
NA
Fire Protection
NA
Other Justice, Public Order, and Safety Activities
NA
Administration of Education Programs
NA
Administration of Public Health Programs
NA
Administration of Human Resource Programs (except
Education, Public Health, and Veterans' Affairs
Programs)
NA
Administration of Veterans' Affairs
NA
Administration of Air and Water Resource and Solid
Waste Management Programs
NA
Administration of Conservation Programs
NA
Administration of Housing Programs
NA
Administration of Urban Planning and Community and
Rural Development
NA
Administration of General Economic Programs
NA
Regulation and Administration of Transportation
Programs
NA
Regulation and Administration of Communications,
Electric, Gas, and Other Utilities
NA
Regulation of Agricultural Marketing and Commodities NA
Regulation, Licensing, and Inspection of Miscellaneous
Commercial Sectors
NA
Space Research and Technology
NA
National Security
NA
International Affairs
NA