Form E-584 - Business Classification Codes
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1
2Form E-584 (10-08)
North Carolina Department of Revenue
Post Office Box 25000
Raleigh, North Carolina 27640-0001
Business Classification Codes
Apparel Group
1010
Boot and shoe stores
1020
Clothing and accessory stores
1030
Furriers
1040
Men’s clothing and accessory stores
1050
Women’s clothing and accessory stores
1060
Shoe repair shops
1070
Other apparel businesses such as textile and hosiery, tailors, dressmakers, foundation garment dealers, cap and gown
rentals, etc.
Automotive Group
2010
Motor vehicle dealers (New automobiles, trucks, trailers)
2011
Motor vehicle dealers (Used automobiles, used trucks, only)
2020
Service stations
2030
Garages - repair services, storage and wrecker service, body shops
2040
Motorcycle and bicycle dealers
2050
Automotive supply stores, battery and muffler shops, auto glass
2060
Other automotive businesses such as auto upholstery shops, car washes, etc.
2070
Oil and petroleum products dealers
2080
Tire dealers, recappers, and repairers, tire retreaders
2090
Manufactured home (mobile home) dealers
2091
Modular home manufacturers
Food Group
3010
Bakeries
3020
Candy and confectionery stores, peanut stores, popcorn stands, sweet shops
3030
Dairies and dairy bars, ice cream parlors
3040
Grocery stores, convenience stores, meat markets, fruit stands, vegetable stands, super markets, food centers, open air
markets, fish and seafood markets
3050
Vending machine operators, bottling plants, drink stands
3060
Restaurants, cafeterias, grills, snack bars, lunchrooms, cafes, hotel dining rooms, roadside inns, drive-ins, concession stands,
delicatessens, caterers, boarding houses, sandwich shops
3070
Other businesses that sell food such as frozen food lockers, bowling alleys, meat processors, canneries, roller rinks, etc.
3080
Taverns, beer parlors, nightclubs, lounges, bars, dance clubs, billiard rooms, ABC stores
Furniture Group
4010
Furniture stores
4020
Household appliance dealers and repair services, radio and television dealers and repairmen
4030
Musical merchandise dealers
4040
Industrial, office, and store furniture and fixture dealers; church, restaurant, school and theater furniture and fixture dealers
4050
Other furniture businesses including furniture manufacturers
4060
Awning and blinds dealers
4070
Antique dealers, interior decorators, drapery and slipcover fabricators
4080
Upholstery shops, floor covering dealers
General Merchandise Group
5010
Department stores
5020
Drugstores, pharmacies, drug and medical supply houses, vitamin stores, dental supply houses, veterinarian supply houses
5030
Dry goods stores, fabric and yarn shops, remnant and knit shops
5040
Farm implement and supply stores, irrigation equipment dealers, horse and mule dealers, tobacco curer dealers
5050
Discount stores, general stores, commissaries, trading posts
5060
Hardware stores, small tool dealers, fireplace equipment, knife stores
5070
Jewelry stores, watch and clock repair shops
5080
Leather and leather goods stores
5090
Industrial machinery and supply dealers, textile machinery dealers, laundry and dry cleaning machinery, telephone,
broadcasting and freezer locker equipment and supply dealers, mill machinery and supply dealers
5100
Secondhand goods stores, flea markets, firearms
5110
Sporting goods stores, baseball card stores
5111
Toy shops
5120
Variety stores, 5 & 10 specialty stores
5130
Other general merchandise businesses such as peddlers, home products dealers, cosmetics dealers, etc.
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