Forms 5500, 5500-SF, and This list of principal business activities and their associated These principal activity codes are based on the North American 

codes is designed to classify an enterprise by the type of Industry Classification System. 5500-EZ Codes for Principal activity in which it is engaged. 

Business Activity

Code

Agriculture, Forestry, Fishing 

and Hunting 

Crop Production

111100 Oilseed & Grain Farming

111210 Vegetable & Melon Farming

(including potatoes & yams)

111300 Fruit & Tree Nut Farming

111400 Greenhouse, Nursery, & 

Floriculture Production

111900 Other Crop Farming

(including tobacco, cotton,

sugarcane, hay, peanut, 

sugar beet, & all other crop 

farming)

Animal Production 

112111 Beef Cattle Ranching & 

Farming

112112 Cattle Feedlots

112120 Dairy Cattle & Milk

Production

112210 Hog & Pig Farming

112300 Poultry & Egg Production

112400 Sheep & Goat Farming

112510 Aquaculture (including

shellfish & finfish farms &

hatcheries)

112900 Other Animal Production

Forestry and Logging

113110 Timber Tract Operations 

113210 Forest Nurseries & Gathering

of Forest Products

113310 Logging 

Fishing, Hunting and Trapping 

114110 Fishing

114210 Hunting & Trapping

Support Activities for Agriculture 

and Forestry

115110 Support Activities for Crop 

Production (including cotton

ginning, soil preparation,

planting, & cultivating)

115210 Support Activities for Animal

Production 

115310 Support Activities for

Forestry 

Code 

Specialty Trade Contractors

238100 Foundation, Structure, & 

Building Exterior Contractors

(including framing carpentry, 

masonry, glass, roofing, & 

siding)

238210 Electrical Contractors

238220 Plumbing, Heating, &

Air-Conditioning Contractors

238290 Other Building Equipment

Contractors

238300 Building Finishing

Contractors (including

drywall, insulation, painting,

wallcovering, flooring, tile, &

finish carpentry)

238900 Other Specialty Trade

Contractors (including site 

preparation)

Code 

Printing and Related Support 

Activities

323100 Printing & Related Support

Activities

Petroleum and Coal Products

Manufacturing 

324110 Petroleum Refineries

(including integrated)

324120 Asphalt Paving, Roofing, & 

Saturated Materials Mfg 

324190 Other Petroleum & Coal

Products Mfg

Chemical Manufacturing 

325100 Basic Chemical Mfg

325200 Resin, Synthetic Rubber, &

Artificial & Synthetic Fibers &

Filaments Mfg

325300 Pesticide, Fertilizer, & Other

Agricultural Chemical Mfg

325410 Pharmaceutical & Medicine Mfg

325500 Paint, Coating, & Adhesive Mfg

325600 Soap, Cleaning Compound, & 

Toilet Preparation Mfg

325900 Other Chemical Product &

Preparation Mfg

Plastics and Rubber Products

Manufacturing

326100 Plastics Product Mfg

326200 Rubber Product Mfg

Nonmetallic Mineral Product 

Manufacturing

327100 Clay Product & Refractory Mfg

327210 Glass & Glass Product Mfg

327300 Cement & Concrete Product Mfg

327400 Lime & Gypsum Product Mfg

327900 Other Nonmetallic Mineral

Product Mfg

Primary Metal Manufacturing

331110 Iron & Steel Mills & Ferroalloy 

Mfg

331200 Steel Product Mfg from 

Purchased Steel

331310 Alumina & Aluminum

Production & Processing

331400 Nonferrous Metal (except

Aluminum) Production & 

Code 

Computer and Electronic Product

Manufacturing 

334110 Computer & Peripheral

Equipment Mfg

334200 Communications Equipment

Mfg

334310 Audio & Video Equipment Mfg

334410 Semiconductor & Other

Electronic Component Mfg

334500 Navigational, Measuring,

Electromedical, & Control

Instruments Mfg

334610 Manufacturing & Reproducing

Magnetic & Optical Media

Electrical Equipment, Appliance, and

Component Manufacturing 

335100 Electric Lighting Equipment

Mfg

335200 Major Household Appliance Mfg

335310 Electrical Equipment Mfg

335900 Other Electrical Equipment &

Component Mfg

Transportation Equipment 

Manufacturing 

336100 Motor Vehicle Mfg

336210 Motor Vehicle Body & Trailer

Mfg

336300 Motor Vehicle Parts Mfg 

336410 Aerospace Product & Parts 

Mfg

336510 Railroad Rolling Stock Mfg 

336610 Ship & Boat Building

336990 Other Transportation

Equipment Mfg

Furniture and Related Product 

Manufacturing 

337000 Furniture & Related Product

Manufacturing

Miscellaneous Manufacturing

339110 Medical Equipment & 

Supplies Mfg 

339900 Other Miscellaneous Mfg

Wholesale Trade

Merchant Wholesalers, Durable

Goods 

423100 Motor Vehicle, & Motor

Manufacturing

Food Manufacturing

311110 Animal Food Mfg

311200 Grain & Oilseed Milling 

311300 Sugar & Confectionary

Product Mfg

311400 Fruit & Vegetable Preserving 

& Specialty Food Mfg

311500 Dairy Product Mfg

311610 Animal Slaughtering and

Processing

311710 Seafood Product Preparation

& Packaging

311800 Bakeries, Tortilla & Dry Pasta

Mfg

311900 Other Food Mfg (including

coffee, tea, flavorings &

seasonings)

Beverage and Tobacco Product

Manufacturing

312110 Soft Drink & Ice Mfg

312120 Breweries

312130 Wineries

312140 Distilleries

312200 Tobacco Manufacturing

Textile Mills and Textile Product

Mining Mills

211120 Crude Petroleum Extraction 313000 Textile Mills Processing Vehicle Parts & Supplies 

211130 Natural Gas Extraction 314000 Textile Product Mills 331500 Foundries 423200 Furniture & Home Furnishings 

212110 Coal Mining Apparel Manufacturing Fabricated Metal Product 423300 Lumber & Other Construction

212200 Metal Ore Mining 315100 Apparel Knitting Mills Manufacturing Materials

212310 Stone Mining & Quarrying 315210 Cut & Sew Apparel 332110 Forging & Stamping 423400 Professional & Commercial

212320 Sand, Gravel, Clay, & Contractors 332210 Cutlery & Handtool Mfg Equipment & Supplies

Ceramic & Refractory 315220 Men’s & Boys’ Cut & Sew 332300 Architectural & Structural 423500 Metal & Mineral (except 

Minerals Mining, & Quarrying Apparel Mfg. Metals Mfg petroleum)

212390 Other Nonmetallic Mineral 315240 Women’s, Girls’ and Infants’ 332400 Boiler, Tank, & Shipping 423600 Household Appliances and 

 Mining & Quarrying Cut & Sew Apparel Mfg. Container Mfg Electrical & Electronic Goods

213110 Support Activities for Mining 315280 Other Cut & Sew Apparel Mfg

315990 Apparel Accessories & Other

332510 Hardware Mfg

332610 Spring & Wire Product Mfg

423700 Hardware, Plumbing, &

Utilities Heating Equipment & 

221100 Electric Power Generation, Apparel Mfg 332700 Machine Shops; Turned Supplies

Transmission & Distribution Leather and Allied Product Product; & Screw, Nut, & Bolt 423800 Machinery, Equipment, &

221210 Natural Gas Distribution Manufacturing Mfg Supplies

221300 Water, Sewage & Other 316110 Leather & Hide Tanning, & 332810 Coating, Engraving, Heat 423910 Sporting & Recreational

Systems Finishing Treating, & Allied Activities Goods & Supplies

221500 Combination Gas & Electric 316210 Footwear Mfg (including

rubber & plastics)

332900 Other Fabricated Metal

Product Mfg

423920 Toy, & Hobby Goods, &

Construction Supplies

Construction of Buildings 316990 Other Leather & Allied Machinery Manufacturing 423930 Recyclable Materials 

236110 Residential Building Product Mfg 333100 Agriculture, Construction, & 423940 Jewelry, Watch, Precious 

Construction Wood Product Manufacturing Mining Machinery Mfg Stone, & Precious Metals 

236200 Nonresidential Building 321110 Sawmills & Wood 333200 Industrial Machinery Mfg 423990 Other Miscellaneous Durable

Construction Preservation 333310 Commercial & Service Goods

Heavy and Civil Engineering 321210 Veneer, Plywood, & Industry Machinery Mfg Merchant Wholesalers, Nondurable

Construction Engineered Wood Product 333410 Ventilation, Heating, Goods 

237100 Utility System Construction Mfg Air-Conditioning, & 424100 Paper & Paper Products 

237210 Land Subdivision 321900 Other Wood Product Mfg Commercial Refrigeration 424210 Drugs & Druggists’ Sundries

237310 Highway, Street, & Bridge Paper Manufacturing Equipment Mfg 424300 Apparel, Piece Goods, &

Construction 322100 Pulp, Paper, & Paperboard 333510 Metalworking Machinery Mfg Notions

237990 Other Heavy & Civil Mills 333610 Engine, Turbine & Power 424400 Grocery & Related Products

Engineering Construction 322200 Converted Paper Product Mfg Transmission Equipment Mfg

333900 Other General Purpose

Machinery Mfg

424500 Farm Product Raw Materials 

424600 Chemical & Allied Products 

General Instructions to Form 5500-SF -23-
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued) Code

424700 Petroleum & Petroleum

Products

424800 Beer, Wine, & Distilled 

Alcoholic Beverages 

424910 Farm Supplies

424920 Book, Periodical, &

Newspapers 

424930 Flower, Nursery Stock, &

Florists’ Supplies

424940 Tobacco & Tobacco Products

424950 Paint, Varnish, & Supplies 

424990 Other Miscellaneous

Nondurable Goods

Wholesale Electronic Markets and

Agents and Brokers

425110 Business to Business

Electronic Markets

425120 Wholesale Trade Agents &

Brokers

 Code 

448140 Family Clothing Stores

448150 Clothing Accessories Stores

448190 Other Clothing Stores

448210 Shoe Stores

448310 Jewelry Stores 

448320 Luggage & Leather Goods

Stores

Sporting Goods, Hobby, Book, and 

Music Stores

451110 Sporting Goods Stores

451120 Hobby, Toy, & Game Stores

451130 Sewing, Needlework, & Piece

Goods Stores

451140 Musical Instrument &

Supplies Stores

451211 Book Stores

451212 News Dealers & Newsstands

General Merchandise Stores

452200 Department Stores

452300 General Merchandise

Stores incl. Warehouse Clubs &

Supercenters 

Miscellaneous Store Retailers

453110 Florists 

453210 Office Supplies & Stationery

Stores

453220 Gift, Novelty, & Souvenir

Stores

453310 Used Merchandise Stores 

453910 Pet & Pet Supplies Stores 

453920 Art Dealers

453930 Manufactured (Mobile) Home

Dealers 

453990 All Other Miscellaneous Store

Retailers (including tobacco,

candle, & trophy shops)

Nonstore Retailers

454110 Electronic Shopping &

Mail-Order Houses

454210 Vending Machine Operators

454310 Fuel Dealers (including Heating

Oil and Liquefied Petroleum)

454390 Other Direct Selling 

Establishments (including

door-to-door retailing, frozen

food plan providers, party 

plan merchandisers, &

coffee-break service providers)

Code 

Support Activities for Transportation

488100 Support Activities for Air

Transportation 

488210 Support Activities for Rail

Transportation

488300 Support Activities for Water

Transportation

488410 Motor Vehicle Towing

488490 Other Support Activities for

Road Transportation

488510 Freight Transportation

Arrangement

488990 Other Support Activities for

Transportation

Couriers and Messengers

492110 Couriers 

492210 Local Messengers & Local

Delivery 

Warehousing and Storage

493100 Warehousing & Storage 

(except lessors of 

miniwarehouses & self-storage

units)

Code 

Securities, Commodity Contracts, 

and Other Financial Investments and

Related Activities

523110 Investment Banking &

Securities Dealing 

523120 Securities Brokerage

523130 Commodity Contracts Dealing 

523140 Commodity Contracts 

Brokerage

523210 Securities & Commodity

Exchanges 

523900 Other Financial Investment

Activities (including portfolio 

management & investment 

advice)

Insurance Carriers and Related 

Activities

524130 Reinsurance Carriers 

524140 Direct Life, Health, & Medical

Insurance Carriers

524150 Direct Insurance (except Life, 

 Health & Medical) Carriers 

524210 Insurance Agencies &

Brokerages

524290 Other Insurance Related

Activities (including thirdparty administration of

Insurance and pension funds)

Funds, Trusts, and Other Financial

Vehicles

525100 Insurance & Employee

Benefit Funds

525910 Open-End Investment Funds

(Form 1120-RIC) 

525920 Trusts, Estates, & Agency 

Accounts

525990 Other Financial Vehicles 

(including mortgage REITs &

closed-end investment funds)

“Offices of Bank Holding Companies”

and “Offices of Other Holding Companies”

are located under Management

of Companies (Holding Companies).

Retail Trade

Motor Vehicle and Parts Dealers

441110 New Car Dealers 

441120 Used Car Dealers 

441210 Recreational Vehicle Dealers

441222 Boat Dealers

441228 Motorcycle, ATV, and All 

Other Motor Vehicle Dealers

441300 Automotive Parts,

Accessories, & Tire Stores 

Furniture and Home Furnishings

Stores

442110 Furniture Stores

442210 Floor Covering Stores 

442291 Window Treatment Stores 

442299 All Other Home Furnishings 

Stores

Electronics and Appliance Stores

443141 Household Appliance Stores

443142 Electronics Stores (including

Audio, Video, Computer, and

 Camera Stores)

Building Material and Garden

Equipment and Supplies Dealers

444110 Home Centers 

444120 Paint & Wallpaper Stores 

444130 Hardware Stores

444190 Other Building Material

Dealers 

444200 Lawn & Garden Equipment &

Supplies Stores

Food and Beverage Stores 

445110 Supermarkets and Other

Grocery (except 

Convenience) Stores

445120 Convenience Stores

445210 Meat Markets

445220 Fish & Seafood Markets

445230 Fruit & Vegetable Markets

445291 Baked Goods Stores

445292 Confectionery & Nut Stores 

445299 All Other Specialty Food

Stores

445310 Beer, Wine, & Liquor Stores

Health and Personal Care Stores

446110 Pharmacies & Drug Stores 

446120 Cosmetics, Beauty Supplies,

& Perfume Stores

446130 Optical Goods Stores

446190 Other Health & Personal

Care Stores

Gasoline Stations

447100 Gasoline Stations (including

convenience stores with gas)

Clothing and Clothing Accessories

Stores

448110 Men’s Clothing Stores

448120 Women’s Clothing Stores 

448130 Children’s & Infants’ Clothing

Stores

Information

Publishing Industries (except Internet)

511110 Newspaper Publishers

511120 Periodical Publishers

511130 Book Publishers

511140 Directory & Mailing List 

Publishers

511190 Other Publishers

511210 Software Publishers

Motion Picture and Sound Recording 

Industries

512100 Motion Picture & Video

Industries (except video rental)

512200 Sound Recording Industries 

Broadcasting (except Internet) 

515100 Radio & Television

Broadcasting

515210 Cable & Other Subscription

Programming

Telecommunications

517000 Telecommunications

(including paging, cellular,

satellite, cable & other program

distribution, resellers, other

telecommunications, &

internet service providers)

Data Processing Services 

518210 Data Processing, Hosting, &

Related Services 

Other Information Services

519100 Other Information Services 

(including news syndicates,

libraries, internet publishing & 

broadcasting)

Real Estate and Rental and 

Leasing

Real Estate

531110 Lessors of Residential

Buildings & Dwellings

(including equity REITs)

531120 Lessors of Nonresidential

Buildings (except

Miniwarehouses) (including

equity REITs)

531130 Lessors of Miniwarehouses &

Self-Storage Units (including 

equity REITs)

531190 Lessors of Other Real Estate 

Property (including equity

 REITs)

531210 Offices of Real Estate Agents

& Brokers

531310 Real Estate Property

Managers 

531320 Offices of Real Estate

Appraisers

531390 Other Activities Related to 

Real Estate

Rental and Leasing Services 

532100 Automotive Equipment Rental &

Leasing

532210 Consumer Electronics & 

Appliances Rental

532281 Formal Wear & Costume Rental

532282 Video Tape & Disc Rental

Transportation and 

Warehousing

Air, Rail, and Water Transportation

481000 Air Transportation

482110 Rail Transportation

483000 Water Transportation

Truck Transportation

484110 General Freight Trucking, 

Local

484120 General Freight Trucking, 

Long-distance

484200 Specialized Freight Trucking

Transit and Ground Passenger

Transportation

485110 Urban Transit Systems

485210 Interurban & Rural Bus

Transportation

485310 Taxi Service 

485320 Limousine Service 

485410 School & Employee Bus 

Transportation

485510 Charter Bus Industry

485990 Other Transit & Ground 

Passenger Transportation

Pipeline Transportation

486000 Pipeline Transportation

Scenic & Sightseeing Transportation

487000 Scenic & Sightseeing

Transportation

Finance and Insurance 

Depository Credit Intermediation

522110 Commercial Banking

522120 Savings Institutions

522130 Credit Unions

522190 Other Depository Credit

Intermediation

Nondepository Credit Intermediation 

522210 Credit Card Issuing

522220 Sales Financing

522291 Consumer Lending

522292 Real Estate Credit

(including mortgage bankers &

originators)

522293 International Trade Financing

522294 Secondary Market Financing

522298 All Other Nondepository

Credit Intermediation

Activities Related to Credit 

Intermediation

522300 Activities Related to Credit

Intermediation (including loan

brokers, check clearing, & 

money transmitting)

-24- General Instructions to Form 5500-SF 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued) Code

532283 Home Health Equipment

Rental

532284 Recreational Goods Rental

532289 All Other Consumer Goods

Rental

532310 General Rental Centers 

532400 Commercial & Industrial

Machinery & Equipment

Rental & Leasing

Lessors of Nonfinancial Intangible

Assets (except copyrighted works)

533110 Lessors of Nonfinancial

Intangible Assets (except

copyrighted works)

 Code 

Administrative and Support and 

Waste Management and 

Remediation Services 

Administration and Support Services 

561110 Office Administrative Services

561210 Facilities Support Services 

561300 Employment Services 

561410 Document Preparation Services 

561420 Telephone Call Centers 

561430 Business Service Centers 

(including private mail centers

& copy shops)

561440 Collection Agencies

561450 Credit Bureaus

561490 Other Business Support 

Services (including

repossession services, court

reporting, & stenotype 

services) 

561500 Travel Arrangement &

Reservation Services

561600 Investigation & Security 

Services 

561710 Exterminating & Pest Control

Services 

561720 Janitorial Services 

561730 Landscaping Services 

561740 Carpet & Upholstery Cleaning

Services 

561790 Other Services to Buildings & 

Dwellings

561900 Other Support Services 

(including packaging &

labeling services, & convention

& trade show organizers) 

Waste Management and 

Remediation Services 

562000 Waste Management and

Remediation Services

Code 

Medical and Diagnostic Laboratories

621510 Medical & Diagnostic 

Laboratories

Home Health Care Services

621610 Home Health Care Services

Other Ambulatory Health Care Services

621900 Other Ambulatory Health Care

Services (including ambulance

services & blood & organ banks)

Hospitals

622000 Hospitals

Nursing and Residential Care

Facilities

623000 Nursing & Residential Care

Facilities 

Social Assistance

624100 Individual & Family Services

624200 Community Food & Housing, &

Emergency & Other Relief

Services 

624310 Vocational Rehabilitation 

Services

624410 Child Day Care Services 

Code 

Other Services

Repair and Maintenance

811110 Automotive Mechanical, &

Electrical Repair & 

Maintenance

811120 Automotive Body, Paint, 

Interior, & Glass Repair

811190 Other Automotive Repair & 

Maintenance (including oil 

change & lubrication shops &

car washes)

811210 Electronic & Precision

Equipment Repair &

Maintenance

811310 Commercial & Industrial 

Machinery & Equipment

(except Automotive &

Electronic) Repair &

Maintenance

811410 Home & Garden Equipment &

Appliance Repair &

Maintenance 

811420 Reupholstery & Furniture 

Repair

811430 Footwear & Leather Goods

Repair

811490 Other Personal & Household

Goods Repair & Maintenance

Personal and Laundry Services 

812111 Barber Shops

812112 Beauty Salons

812113 Nail Salons

812190 Other Personal Care

Services (including diet &

weight reducing centers)

812210 Funeral Homes & Funeral 

Services

812220 Cemeteries & Crematories 

812310 Coin-Operated Laundries &

Drycleaners

812320 Drycleaning & Laundry 

Services (except 

Coin-Operated)

812330 Linen & Uniform Supply 

812910 Pet Care (except Veterinary)

Services 

812920 Photofinishing

812930 Parking Lots & Garages 

812990 All Other Personal Services

Religious, Grantmaking, Civic,

Professional, and Similar

Organizations

813000 Religious, Grantmaking, 

Civic, Professional, & Similar

Organizations (including

condominium and

homeowners associations)

813930 Labor Unions and Similar

Labor Organizations 

Professional, Scientific, and

Technical Services

Legal Services

541110 Offices of Lawyers

541190 Other Legal Services 

Accounting, Tax Preparation,

Bookkeeping, and Payroll Services

541211 Offices of Certified Public

Accountants

541213 Tax Preparation Services

541214 Payroll Services

541219 Other Accounting Services 

Architectural, Engineering, and 

Related Services

541310 Architectural Services 

541320 Landscape Architecture 

Services 

541330 Engineering Services 

541340 Drafting Services 

541350 Building Inspection Services

541360 Geophysical Surveying &

Mapping Services 

541370 Surveying & Mapping (except

Geophysical) Services

541380 Testing Laboratories 

Specialized Design Services

541400 Specialized Design Services

(including interior, industrial,

graphic, & fashion design) 

Computer Systems Design and

Related Services

541511 Custom Computer

Programming Services 

541512 Computer Systems Design

Services 

541513 Computer Facilities

Management Services

541519 Other Computer Related

Services 

Other Professional, Scientific, and

Technical Services

541600 Management, Scientific, &

Technical Consulting Services

541700 Scientific Research &

Development Services 

541800 Advertising & Related

Services 

541910 Marketing Research & Public

Opinion Polling 

541920 Photographic Services 

541930 Translation & Interpretation

Services 

541940 Veterinary Services

541990 All Other Professional,

Scientific, & Technical

Services 

Arts, Entertainment, and

Recreation 

Performing Arts, Spectator Sports,

and Related Industries 

711100 Performing Arts Companies

711210 Spectator Sports (including 

sports clubs & racetracks)

711300 Promoters of Performing Arts, 

Sports, & Similar Events 

711410 Agents & Managers for

Artists, Athletes, Entertainers, &

Other Public Figures

711510 Independent Artists, Writers, &

Performers 

Museums, Historical Sites, and Similar

Institutions 

712100 Museums, Historical Sites, &

Similar Institutions

Amusements, Gambling, and 

Recreation Industries

713100 Amusement Parks & Arcades

713200 Gambling Industries

713900 Other Amusement &

Recreation Industries

(including golf courses, skiing

facilities, marinas, fitness 

centers, & bowling centers) 

Educational Services 

611000 Educational Services 

(including schools, colleges, 

& universities)

Health Care and Social Assistance

Offices of Physicians and Dentists

621111 Offices of Physicians (except 

mental health specialists)

621112 Offices of Physicians, Mental

Health Specialists

621210 Offices of Dentists

Offices of Other Health Practitioners

621310 Offices of Chiropractors

621320 Offices of Optometrists

621330 Offices of Mental Health

Practitioners (except 

Physicians)

621340 Offices of Physical,

Occupational & Speech 

Therapists, & Audiologists 

621391 Offices of Podiatrists

621399 Offices of all Other

Miscellaneous Health

Practitioners 

Outpatient Care Centers

621410 Family Planning Centers 

621420 Outpatient Mental Health &

Substance Abuse Centers 

621491 HMO Medical Centers 

621492 Kidney Dialysis Centers 

621493 Freestanding Ambulatory 

Surgical & Emergency Centers

621498 All Other Outpatient Care 

Centers

Accommodation and Food Services

Accommodation 

721110 Hotels (except Casino Hotels) &

Motels 

721120 Casino Hotels

721191 Bed & Breakfast Inns

721199 All other Traveler

Accommodation

721210 RV (Recreational Vehicle)

Parks & Recreational Camps

721310 Rooming and Boarding Houses,

Dormitories, and Workers’

Camps

Food Services and Drinking Places

722300 Special Food Services 

 (including food service 

 contractors & caterers)

722410 Drinking Places (Alcoholic

Beverages)

722511 Full-Service Restaurants 

722513 Limited-Service Restaurants 

722514 Cafeterias and Buffets

722515 Snack and Non-alcoholic 

Beverage Bars 

921000 Governmental Instrumentality

or Agency

Management of Companies

(Holding Companies)

551111 Offices of Bank Holding

Companies

551112 Offices of Other Holding

Companies

General Instructions to Form 5500-SF -25-