Reference

NAICS 2022 and SIC 1987

Two industry classifications still turn up on state filings. NAICS (North American Industry Classification System, 2022 edition, 2,125 codes) is the current standard and the one most revenue departments ask for. SIC (Standard Industrial Classification, 1987 edition, 1,005 industries) was replaced in 1997 but is still collected by a few filings - the Texas franchise tax report and South Dakota's tax registration among them - and remains the code of record at the SEC and in most unemployment-insurance registrations. incFACTS holds both lists from their publishers (U.S. Census Bureau; OSHA's SIC Manual) and the Census bridge between them. Which filings ask for which is a separate page.

NAICS 2022 sectors

The 20 NAICS sectors
Sector	Title
11	Agriculture, Forestry, Fishing and Hunting
21	Mining, Quarrying, and Oil and Gas Extraction
22	Utilities
23	Construction
31-33	Manufacturing
42	Wholesale Trade
44-45	Retail Trade
48-49	Transportation and Warehousing
51	Information
52	Finance and Insurance
53	Real Estate and Rental and Leasing
54	Professional, Scientific, and Technical Services
55	Management of Companies and Enterprises
56	Administrative and Support and Waste Management and Remediation Services
61	Educational Services
62	Health Care and Social Assistance
71	Arts, Entertainment, and Recreation
72	Accommodation and Food Services
81	Other Services (except Public Administration)
92	Public Administration

The full 2 to 6 digit list with descriptions and the 2017 to 2022 concordance are available through the API and MCP (lookup_naics).

SIC 1987 divisions and major groups

Division A - Agriculture, Forestry, And Fishing (major groups 01-09)

01 Agricultural Production Crops
02 Agriculture Production Livestock And Animal Specialties
07 Agricultural Services
08 Forestry
09 Fishing, Hunting, And Trapping

Division B - Mining (major groups 10-14)

10 Metal Mining
12 Coal Mining
13 Oil And Gas Extraction
14 Mining And Quarrying Of Nonmetallic Minerals, Except Fuels

Division C - Construction (major groups 15-17)

15 Building Construction General Contractors And Operative Builders
16 Heavy Construction Other Than Building Construction Contractors
17 Construction Special Trade Contractors

Division D - Manufacturing (major groups 20-39)

20 Food And Kindred Products
21 Tobacco Products
22 Textile Mill Products
23 Apparel And Other Finished Products Made From Fabrics And Similar Materials
24 Lumber And Wood Products, Except Furniture
25 Furniture And Fixtures
26 Paper And Allied Products
27 Printing, Publishing, And Allied Industries
28 Chemicals And Allied Products
29 Petroleum Refining And Related Industries
30 Rubber And Miscellaneous Plastics Products
31 Leather And Leather Products
32 Stone, Clay, Glass, And Concrete Products
33 Primary Metal Industries
34 Fabricated Metal Products, Except Machinery And Transportation Equipment
35 Industrial And Commercial Machinery And Computer Equipment
36 Electronic And Other Electrical Equipment And Components, Except Computer Equipment
37 Transportation Equipment
38 Measuring, Analyzing, And Controlling Instruments; Photographic, Medical And Optical Goods; Watches And Clocks
39 Miscellaneous Manufacturing Industries

Division E - Transportation, Communications, Electric, Gas, And Sanitary Services (major groups 40-49)

40 Railroad Transportation
41 Local And Suburban Transit And Interurban Highway Passenger Transportation
42 Motor Freight Transportation And Warehousing
43 United States Postal Service
44 Water Transportation
45 Transportation By Air
46 Pipelines, Except Natural Gas
47 Transportation Services
48 Communications
49 Electric, Gas, And Sanitary Services

Division F - Wholesale Trade (major groups 50-51)

50 Wholesale Trade-durable Goods
51 Wholesale Trade-non-durable Goods

Division G - Retail Trade (major groups 52-59)

52 Building Materials, Hardware, Garden Supply, And Mobile Home Dealers
53 General Merchandise Stores
54 Food Stores
55 Automotive Dealers And Gasoline Service Stations
56 Apparel And Accessory Stores
57 Home Furniture, Furnishings, And Equipment Stores
58 Eating And Drinking Places
59 Miscellaneous Retail

Division H - Finance, Insurance, And Real Estate (major groups 60-67)

60 Depository Institutions
61 Non-depository Credit Institutions
62 Security And Commodity Brokers, Dealers, Exchanges, And Services
63 Insurance Carriers
64 Insurance Agents, Brokers, And Service
65 Real Estate
67 Holding And Other Investment Offices

Division I - Services (major groups 70-89)

70 Hotels, Rooming Houses, Camps, And Other Lodging Places
72 Personal Services
73 Business Services
75 Automotive Repair, Services, And Parking
76 Miscellaneous Repair Services
78 Motion Pictures
79 Amusement And Recreation Services
80 Health Services
81 Legal Services
82 Educational Services
83 Social Services
84 Museums, Art Galleries, And Botanical And Zoological Gardens
86 Membership Organizations
87 Engineering, Accounting, Research, Management, And Related Services
88 Private Households
89 Miscellaneous Services

Division J - Public Administration (major groups 91-99)

91 Executive, Legislative, And General Government, Except Finance
92 Justice, Public Order, And Safety
93 Public Finance, Taxation, And Monetary Policy
94 Administration Of Human Resource Programs
95 Administration Of Environmental Quality And Housing Programs
96 Administration Of Economic Programs
97 National Security And International Affairs
99 Nonclassifiable Establishments

The bridge

The Census Bureau published the 1987 SIC to 1997 and to 2002 NAICS bridges. incFACTS chains the 2002 pairs through the 2002, 2007, 2012, 2017 and 2022 concordances, so a 2022 NAICS code reaches its SIC candidates and back. The bridge is many-to-many by nature: 2,366 pairs connect 1,004 SIC industries to 1,009 NAICS industries, every pair carrying its path. Nothing is collapsed to a single best match; a filer converting a code sees every candidate. Available through the API and MCP.

The IRS principal-business-activity codes on Form SS-4 are a third list, not held here.

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, "NAICS 2022 and SIC 1987 - the industry classifications on state filings," FACTS repository v0.10.03 (data as of 2026-09-15), https://www.incfacts.com/reference/naics-sic/ (accessed 2026-09-15).

incFACTS, NAICS 2022 and SIC 1987 - the industry classifications on state filings, https://www.incfacts.com/reference/naics-sic/ (last visited 2026-09-15).

@misc{incfacts_reference_naics_sic_2026,
  author = {incFACTS (FACTS repository)},
  title = {NAICS 2022 and SIC 1987 - the industry classifications on state filings},
  year = {2026},
  url = {https://www.incfacts.com/reference/naics-sic/},
  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.