Analysis
Which filings ask for an industry code
Formation documents almost never do; revenue-department registrations almost always do. This table reads the same question across every jurisdiction and filing: does the form ask for a NAICS code, a SIC code, the state's own category list, a free-text description, or nothing. Bold marks a mandatory code. Each state's page carries the form, field and source per row, and the state's own option list where one exists.
- Formation: a code is mandatory in 5 jurisdictions, optional in 3
- Foreign registration: a code is mandatory in 4 jurisdictions, optional in 2
- Annual report: a code is mandatory in 8 jurisdictions, optional in 3
- State business license: a code is mandatory in 10 jurisdictions, optional in 0
- Tax registration: a code is mandatory in 42 jurisdictions, optional in 4
- Entity-tax return: a code is mandatory in 24 jurisdictions, optional in 1
| Jurisdiction | Formation | Foreign registration | Annual report | State business license | Tax registration | Entity-tax return |
|---|---|---|---|---|---|---|
| Alaska | NAICS | NAICS | NAICS | NAICS | - | - |
| Alabama | - | - | - | state list | NAICS | NAICS |
| Arkansas | - | - | - | - | NAICS | - |
| Arizona | description | description | description | - | NAICS | - |
| California | - | - | description | - | NAICS | NAICS |
| Colorado | - | - | - | - | NAICS (optional) | - |
| Connecticut | NAICS | NAICS | NAICS | - | NAICS | NAICS |
| District of Columbia | - | - | - | state list | NAICS | - |
| Delaware | - | - | state list | state list | state list | state list |
| Florida | - | - | - | - | NAICS | NAICS |
| Georgia | - | - | - | - | NAICS | NAICS |
| Guam | - | - | - | state list | state list | state list |
| Hawaii | - | - | - | NAICS | NAICS | state list |
| Iowa | - | - | - | - | NAICS | - |
| Idaho | - | - | - | - | - | - |
| Illinois | - | - | - | - | NAICS | - |
| Indiana | - | - | - | - | NAICS | - |
| Kansas | - | - | - | - | NAICS | - |
| Kentucky | - | - | - | - | NAICS (optional) | NAICS |
| Louisiana | - | - | - | - | NAICS | NAICS |
| Massachusetts | - | - | - | - | - | NAICS |
| Maryland | - | - | NAICS (optional) | - | NAICS | - |
| Maine | - | - | - | - | NAICS | - |
| Michigan | - | - | - | - | NAICS | - |
| Minnesota | NAICS (optional) | NAICS (optional) | NAICS (optional) | - | NAICS | - |
| Missouri | - | - | - | - | state list | - |
| Mississippi | NAICS | NAICS | NAICS | - | NAICS | NAICS |
| Montana | - | - | - | - | NAICS | - |
| North Carolina | - | - | - | - | - | NAICS |
| North Dakota | - | - | - | - | NAICS | - |
| Nebraska | - | - | - | - | NAICS | - |
| New Hampshire | NAICS (optional) | NAICS (optional) | - | - | - | NAICS |
| New Jersey | - | - | - | - | state list | NAICS |
| New Mexico | NAICS | - | - | - | NAICS | NAICS |
| Nevada | - | - | - | - | NAICS | NAICS |
| New York | - | - | - | - | NAICS | NAICS |
| Ohio | - | - | - | - | NAICS | NAICS |
| Oklahoma | - | - | - | - | state list | - |
| Oregon | - | - | - | - | NAICS | NAICS |
| Pennsylvania | description | - | - | - | NAICS | - |
| Puerto Rico | - | - | NAICS | - | NAICS | - |
| Rhode Island | - | - | NAICS | - | NAICS | - |
| South Carolina | - | - | - | - | NAICS | - |
| South Dakota | - | - | - | - | SIC | - |
| Tennessee | NAICS | - | NAICS (optional) | state list | NAICS (optional) | NAICS |
| Texas | - | - | - | - | NAICS (optional) | SIC (optional) |
| Utah | - | - | - | - | - | - |
| Virginia | state list (optional) | - | - | - | description | - |
| US Virgin Islands | - | - | - | state list | - | state list |
| Vermont | - | - | - | - | NAICS | - |
| Washington | - | state list | state list | state list | state list | state list |
| Wisconsin | - | - | description | - | NAICS | NAICS |
| West Virginia | description | description | NAICS | NAICS | NAICS | - |
| Wyoming | - | - | - | - | state list | - |
Reference lists: NAICS 2022 and SIC 1987. 27 state option lists captured (25 verified), 385 of 391 requirement rows verified.
Cite this page
Cite the page for the compilation and its verification record; for the underlying fact, cite the official source shown on its row. Formats:
incFACTS, "Which business filings ask for an industry code (NAICS, SIC, state list)," FACTS repository v0.10.03 (data as of 2026-09-15), https://www.incfacts.com/analysis/industry-codes-on-filings/ (accessed 2026-09-15).incFACTS, Which business filings ask for an industry code (NAICS, SIC, state list), https://www.incfacts.com/analysis/industry-codes-on-filings/ (last visited 2026-09-15).@misc{incfacts_analysis_industry_codes_on_filings_2026,
author = {incFACTS (FACTS repository)},
title = {Which business filings ask for an industry code (NAICS, SIC, state list)},
year = {2026},
url = {https://www.incfacts.com/analysis/industry-codes-on-filings/},
note = {v0.10.03, data as of 2026-09-15, accessed 2026-09-15}
}How to cite incFACTS · The accessed date is today's; the version and data-as-of date identify what you relied on.