Ohio Commercial Activity Tax (Page 3 of 4) in pdf

Rev. 11/05

NAICS Codes

Accommodations

Finance and Insurance

Manufacturing

Apparel/Footwear/ Leather/Textiles

Bed and Breakfast Inns .................................... 721191

Commercial Banking ......................................... 522110

Boarding Houses .............................................. 721310

Commodity Contracts Brokerage .................... 523140

Apparel Accessories/Other Apparel Mfg ......... 315990

Casino Hotels .................................................... 721120

Commodity Contracts Dealing ........................ 523130

Apparel Knitting Mills ........................................ 315100

Hotels & Motels ................................................. 721110

Consumer Lending ........................................... 522291

Cut/Sew Apparel Contractors .......................... 315210

Other Lodging .................................................... 721199

Credit Card Issuing .......................................... 522210

Footwear Mfg .................................................... 316210

RV (Recreational Vehicle) Parks/Camps ........ 721210

Credit Intermediation Activities ....................... 522300

Leather/Hide Tanning Finishing ......................... 316110

Credit Unions .................................................... 522130

Men’s & Boys’ Apparel Mfg ............................. 315220

Administrative Support & Waste

Insurance Agencies & Brokerages .................. 524210

Other Apparel Mfg ............................................ 315290

Management & Remediation Services

Insurance/Employee Benefit Funds ................ 525100

Other Leather/Allied Product Mfg .................... 316990

Business Service Centers ............................... 561430

Insurance/Reinsurance Carriers ...................... 524150

Textile Mills ........................................................ 313000

Call Centers ...................................................... 561420

International Trade Financing ........................... 522293

Textile Product Mills .......................................... 314000

Carpet/Upholstery Cleaning ............................ 561740

Investment Banking/Securities Dealing ........... 523110

Women’s & Girls’ Apparel Mfg ......................... 315230

Collection Agencies .......................................... 561440

Beverage & Tobacco Product

Life/Health/Medical Insurance/

Credit Bureaus ................................................. 561450

Reinsurance Carriers ................................... 524140

Breweries .......................................................... 312120

Document Prep Services ................................. 561410

Other Depository Credit Intermediation .......... 522190

Distilleries ......................................................... 312140

Employment Services ..................................... 561300

Open-End Investment Funds .......................... 525910

Soft Drink/Ice Mfg ............................................ 312110

Exterminating Services .................................... 561710

Other Financial Investment Activities ............ 523900

Tobacco Manufacturing .................................... 312200

Facilities Support Services .............................. 561210

Other Financial Vehicles .................................. 525990

Wineries ............................................................ 312130

Investigation and Security Services ............... 561600

Chemical

Other Insurance Related Activities ................. 524290

Janitorial Services ............................................ 561720

Other Nondepository Credit Intermediation .... 522298

Basic Chemical Mfg ......................................... 325100

Landscaping Services ...................................... 561730

Real Estate Credit ............................................ 522292

Cleaning Materials Mfg ..................................... 325600

Office Administrative Services ........................ 561110

Real Estate Investment Trusts ....................... 525930

Fertilizer/Other Agricultural Chemical Mfg ...... 325300

Other Buildings/Dwellings Services ................. 561790

Sales Financing ................................................ 522220

Other Chemical Product/Preparation Mfg ....... 325900

Other Business Support Services ................... 561490

Savings Institutions ......................................... 522120

Paint, Coating, & Adhesive Mfg ...................... 325500

Other Support Services .................................... 561900

Secondary Market Financing ........................... 522294

Pharmaceutical Mfg ......................................... 325410

Travel Arrangement Services .......................... 561500

Securities Brokerage ........................................ 523120

Resin/Synthetic Rubber/Fibers Mfg ................ 325200

Waste Management Services .......................... 562000

Computer and Electronic Product

Securities/Commodity Exchanges .................. 523210

Trusts/Estates/Agency Accounts .................... 525920

Audio/Video Equipment Mfg ............................. 334310

Agriculture, Forestry, Fishing/Hunting

Communications Equipment Mfg ..................... 334200

Animal Aquaculture ........................................... 112510

Health Care and Social Assistance

Computer/Peripheral Equipment Mfg ............... 334110

Animal Production Support ................................ 115210

Child Day Care Services ................................ 624410

Magnetic/Optical Media Mfg ............................. 334610

Cattle Feedlots .................................................. 112112

Chiropractors .................................................... 621310

Navigational/Measuring/Electromedical/

Cattle Ranching ................................................ 112111

Community Food/Housing/Emergency/

Control Instruments Mfg ............................. 334500

Crop Production Support ................................... 115110

Other Relief Services .................................. 624200

Other Electronic Component Mfg .................... 334410

Dairy Cattle / Milk Production ........................... 112120

Dentists ............................................................ 621210

Electrical Equipment/Appliance/

Fishing ............................................................... 114110

Family Planning Centers ................................. 621410

Component

Forest Nurseries ............................................... 113210

Freestanding Emergency Centers ................... 621493

Electrical Equipment Mfg ................................. 335310

Forestry Support ............................................... 115310

HMO Medical Centers ...................................... 621491

Electric Lighting Equipment Mfg ...................... 335100

Fruit/Nut Farming .............................................. 111300

Home Health Care Services ........................... 621610

Household Appliance Mfg ................................ 335200

Greenhouses ..................................................... 111400

Hospitals ........................................................... 622000

Other Electrical Equipment Mfg ....................... 335900

Hunting/Trapping ............................................... 114210

Individual/Family Services .............................. 624100

Fabricated Metal Product

Logging .............................................................. 113310

Kidney Dialysis Centers .................................. 621492

Architectural/Structural Metals Mfg ................. 332300

Oilseed/Grain Farming ...................................... 111100

Medical/Diagnostic Labs .................................. 621510

Boiler/Tank/Shipping ......................................... 332400

Other Animal Production ................................... 112900

Mental Health Practitioners .............................. 621330

Coating/Engraving/Heat Treating .................... 332810

Other Crop Farming .......................................... 111900

Mental Health Specialists ................................. 621112

Container Mfg ................................................... 332510

Pig Farming ....................................................... 112210

Nursing/Residential Care Facilities ................. 623000

Cutlery/Handtool Mfg ....................................... 332210

Poultry/Egg Production ..................................... 112300

Optometrists ..................................................... 621320

Forging/Stamping .............................................. 332110

Sheep/Goat Farming ......................................... 112400

Other Health Care Services ............................ 621900

Hardware Mfg ................................................... 332610

Timber Tract Operations ................................... 113110

Other Misc Health Practitioners ...................... 621399

Other Fabricated Metal Product Mfg ............... 332900

Vegetable/Melon Farming ................................. 111210

Other Outpatient Care Centers ........................ 621498

Spring/Wire Product Mfg & Machine Shops .... 332700

Outpatient Mental Health/

Arts, Entertainment and Recreation

Food

Substance Abuse Ctrs ................................ 621420

Agents/Managers for Athletes/Entertainers ..... 711410

Animal Food Mfg ............................................... 311110

Physical/Occupational Therapists ................... 621340

Amusement Parks & Arcades .......................... 713100

Animal Processing ............................................. 311610

Physicians ......................................................... 621111

Gambling Industries ......................................... 713200

Bakeries/Tortilla Mfg .......................................... 311800

Podiatrists ......................................................... 621391

Independent Artists/Writers/Performers .......... 711510

Dairy Product Mfg ............................................. 311500

Vocational Rehabilitation Services .................. 624310

Museums/Historical/Similar Institutions .......... 712100

Fruit/Vegetable Preserving Mfg ........................ 311400

Other Amusement/Recreation

Grain/Oilseed Milling .......................................... 311200

Holding Companies

Industries (Gyms) ....................................... 713900

Other Food Mfg ................................................. 311900

Bank Holding Companies .................................. 551111

Performing Arts Companies ............................. 711100

Seafood Product Prep ....................................... 311710

Other Holding Companies ................................. 551112

Promoters of Arts/Sports/Similar Events ........ 711300

Sugar Product Mfg ............................................ 311300

Information

Machinery

Spectator Sports ............................................... 711210

Book Publishers ................................................ 511130

Agriculture/Construct/Mining Machinery Mfg .. 333100

Construction

Cable/Other Subscription Programming .......... 515210

Commercial/Service Industry MachinerY Mfg 333310

Building Finishing Contractors ......................... 238300

Data Processing/Hosting/Related Services ... 518210

Engine/Power Transmission Equip Mfg ........... 333610

Commercial Bldg Construction ........................ 236200

Directory/Mailing List Publishers ...................... 511140

HVAC & Comm Refrigeration Equip Mfg ........ 333410

Electrical Contractors ....................................... 238210

Internet Publishing/Broadcasting ...................... 516110

Industrial Machinery Mfg ................................. 333200

Foundation/Structure/Bldg

Internet Service Providers ................................ 518111

Metalworking Machinery Mfg ........................... 333510

Exterior Contractors .................................... 238100

Motion Picture/Video Industries ....................... 512100

Other General Purpose Machinery Mfg ........... 333900

Land Subdivision .............................................. 237210

Newspaper Publishers ....................................... 511110

Miscellaneous

Other Building Equipment Contractors ............ 238290

Other Information Services ............................. 519100

Furniture/Related Product Mfg ........................ 337000

Other Heavy/Civil Engineering Construction . 237990

Other Publishers ................................................ 511190

Medical Equipment/Supplies Mfg ...................... 339110

Other Specialty Trade Contractors ................. 238900

Periodical Publishers ......................................... 511120

Other Misc Mfg ................................................. 339900

Plumbing/Heating/AC Contractors .................. 238220

Radio/Television Broadcasting ......................... 515100

Printing/Related Support Activities ................. 323100

Residential Bldg Construction ........................... 236110

Software Publishers .......................................... 511210

Nonmetallic Mineral Product

Road/ Bridge Construction ............................... 237310

Sound Recording Industries ............................. 512200

Cement/Concrete Product Mfg ........................ 327300

Utility System Construction ............................ 237100

Telecommunications ......................................... 517000

Clay Product/Refractory Mfg .......................... 327100

Web Search Portals .......................................... 518112

Educational Services

Glass/Glass Product Mfg ................................ 327210

Lime/Gypsum Product Mfg ............................. 327400

Educational Services ........................................ 611000

Ohio Commercial Activity Tax Page 3

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