Business Classification Codes
The proper business classification code is required to be entered when registering for a sales and use tax account. Find your classification code by searching the table below. Unless otherwise specified, codes apply to the sale of new and used property.
| Business Classification Code | Business Group | Classification Code Description |
|---|---|---|
| 1010 | Apparel | Boot and shoe stores |
| 1020 | Apparel | Clothing and accessory stores |
| 1030 | Apparel | Furriers |
| 1040 | Apparel | Men’s clothing and accessory stores |
| 1050 | Apparel | Women’s clothing and accessory stores |
| 1060 | Apparel | Shoe repair shops |
| 1070 | Apparel | Other apparel businesses such as textile and hosiery, tailors, dressmakers, foundation garment dealers, cap and gown rentals, etc. |
| 2010 | Automotive | Motor vehicle dealers (New automobiles, trucks, trailers) |
| 2011 | Automotive | Motor vehicle dealers (Used automobiles, used trucks, only) |
| 2020 | Automotive | Service stations |
| 2030 | Automotive | Garages - repair services, storage and wrecker service, body shops |
| 2040 | Automotive | Motorcycle and bicycle dealers |
| 2050 | Automotive | Automotive supply stores, battery and muffler shops, auto glass |
| 2060 | Automotive | Other automotive businesses such as auto upholstery shops, car washes, etc. |
| 2070 | Automotive | Oil and petroleum products dealers |
| 2080 | Automotive | Tire dealers, recappers, and repairers, tire retreaders |
| 2090 | Automotive | Manufactured home (mobile home) dealers |
| 2091 | Automotive | Modular home manufacturers |
| 3010 | Food | Bakeries |
| 3020 | Food | Candy and confectionery stores, peanut stores, popcorn stands, sweet shops |
| 3030 | Food | Dairies and dairy bars, ice cream parlors |
| 3040 | Food | Grocery stores, convenience stores, meat markets, fruit stands, vegetable stands, super markets, food centers, open air markets, fish and seafood markets |
| 3050 | Food | Vending machine operators, bottling plants, drink stands |
| 3060 | Food | Restaurants, cafeterias, grills, snack bars, lunchrooms, cafes, hotel dining rooms, roadside inns, drive-ins, concession stands, delicatessens, caterers, boarding houses, sandwich shops |
| 3070 | Food | Other businesses that sell food such as frozen food lockers, bowling alleys, meat processors, canneries, roller rinks, etc. |
| 3080 | Food | Taverns, beer parlors, nightclubs, lounges, bars, dance clubs, billiard rooms, ABC stores |
| 4010 | Furniture | Furniture stores |
| 4020 | Furniture | Household appliance dealers and repair services, radio and television dealers and repairmen |
| 4030 | Furniture | Musical merchandise dealers |
| 4040 | Furniture | Industrial, office, and store furniture and fixture dealers; church, restaurant, school and theater furniture and fixture dealers |
| 4050 | Furniture | Other furniture businesses including furniture manufacturers |
| 4060 | Furniture | Awning and blinds dealers |
| 4070 | Furniture | Antique dealers, interior decorators, drapery and slipcover fabricators |
| 4080 | Furniture | Upholstery shops, floor covering dealers |
| 5010 | General Merchandise | Department stores |
| 5020 | General Merchandise | Drugstores, pharmacies, drug and medical supply houses, vitamin stores, dental supply houses, veterinarian supply houses |
| 5030 | General Merchandise | Dry goods stores, fabric and yarn shops, remnant and knit shops |
| 5040 | General Merchandise | Farm implement and supply stores, irrigation equipment dealers, horse and mule dealers, tobacco curer dealers |
| 5050 | General Merchandise | Discount stores, general stores, commissaries, trading posts |
| 5060 | General Merchandise | Hardware stores, small tool dealers, fireplace equipment, knife stores |
| 5070 | General Merchandise | Jewelry stores, watch and clock repair shops |
| 5080 | General Merchandise | Leather and leather goods stores |
| 5090 | General Merchandise | 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 | General Merchandise | Secondhand goods stores, flea markets, firearms |
| 5110 | General Merchandise | Sporting goods stores, baseball card stores |
| 5111 | General Merchandise | Toy shops |
| 5120 | General Merchandise | Variety stores, 5 & 10 specialty stores |
| 5130 | General Merchandise | Other general merchandise businesses such as peddlers, home products dealers, cosmetics dealers, etc. |
| 5140 | General Merchandise | Paint, wallpaper, and glass stores |
| 5150 | General Merchandise | Pawn shops, army surplus stores, salvage, auctions |
| 5160 | General Merchandise | Road building equipment and supply dealers, diesel equipment dealers and repair services |
| 5170 | General Merchandise | Gift and novelty shops, coin dealers, notions, museums |
| 5180 | General Merchandise | Computer and software stores |
| 6010 | Lumber and Building Material | Sheet metal shops, steel fabricators, iron works |
| 6020 | Lumber and Building Material | Building hardware and machine stores |
| 6030 | Lumber and Building Material | Building material dealers, lumber, brick, tile, stone, sand, gravel and roofing dealers, ready-mixed concrete plants |
| 6040 | Lumber and Building Material | Cabinet shops, wood shops, picture frame shops |
| 6050 | Lumber and Building Material | Electrical, plumbing, heating and refrigeration supply dealers, septic tanks, alarms, water and air filters, environmental |
| 6060 | Lumber and Building Material | Monument and tombstone dealers |
| 6070 | Lumber and Building Material | Other lumber and building material businesses such as sawmills, mailbox builders, etc. |
| 6080 | Lumber and Building Material | Storm window and door dealers, glass and automatic doors |
| 7010 | Other Types of Businesses | Beauty and barbershops and supply dealers, tanning booths |
| 7020 | Other Types of Businesses | Bookstores, school supply stores, stationery stores |
| 7030 | Other Types of Businesses | Newsstands, smoke shops and cigar stores |
| 7040 | Other Types of Businesses | Coal, wood, fuel oil, and bottled gas dealers |
| 7050 | Other Types of Businesses | Feed stores, millers, hatcheries |
| 7060 | Other Types of Businesses | Florists and nurseries, Christmas trees, landscaping, balloon shops |
| 7070 | Other Types of Businesses | Airplane dealers and aviation services |
| 7080 | Other Types of Businesses | Hotels, motels, room rentals |
| 7081 | Other Types of Businesses | Cottage rentals, etc. |
| 7090 | Other Types of Businesses | Office machine and supply dealers |
| 7100 | Other Types of Businesses | Funeral homes, undertakers, morticians, funeral directors |
| 7110 | Other Types of Businesses | Other unclassified businesses such as sign manufacturers, scrap metal and waste dealers, junkyards, moving companies, etc. |
| 7120 | Other Types of Businesses | Photographers, artists, photofinishers, audio visual aids, videotapes, portraits |
| 7130 | Other Types of Businesses | Printers, publishers, blueprinters, engravers, advertising agencies, lithographers, photoengravers, electrotypes, photostats |
| 7140 | Other Types of Businesses | Laundries, dry cleaners, uniform and linen rental businesses |
| 7150 | Other Types of Businesses | Hospitals, physicians, clinics, opticians, chiropractors |
| 7151 | Other Types of Businesses | Veterinarians, animal clinics, etc. |
| 7160 | Other Types of Businesses | Boat and marine supply dealers, bait dealers, fish camps |
| 7170 | Other Types of Businesses | Hobby and craft shops, ceramics, curios, art supply stores |
| 7171 | Other Types of Businesses | Pet shops, kennels |
| 7180 | Other Types of Businesses | Chemical, janitorial supplies and paper products dealers |
| 7190 | Other Types of Businesses | Machine shops, lawn mower and gun repairmen, locksmiths, blacksmiths, welders |
| 8010 | Wholesale | Wholesale motor vehicle dealers |
| 8020 | Wholesale | Wholesale automotive supplies, parts and accessories stores and tire dealers |
| 8040 | Wholesale | Wholesale building material dealers |
| 8050 | Wholesale | Wholesale clothing stores |
| 8070 | Wholesale | Wholesale drug stores and supply stores |
| 8080 | Wholesale | Wholesale dry goods stores |
| 8090 | Wholesale | Wholesale electrical plumbing supplies and equipment dealers |
| 8100 | Wholesale | Wholesale furniture stores |
| 8110 | Wholesale | Wholesale general merchandise and notions stores |
| 8120 | Wholesale | Wholesale groceries and food distributors |
| 8130 | Wholesale | Wholesale hardware & farm implement stores |
| 8140 | Wholesale | Wholesale industrial machinery and supply dealers |
| 8150 | Wholesale | Wholesale petroleum products |
| 8160 | Wholesale | Wholesale tobacco and candy distributors |
| 8170 | Wholesale | Wholesale others |
| 9010 | Use Tax | Use tax |
| 9030 | Use Tax | Utility services |
| 9040 | Use Tax | Mail-order sales |
| 9070 | Use Tax | Satellite radio |
| 9080 | Use Tax | Cable services |
25
false
Full Width
This page was last modified on 11/10/2025