Table of NAICS Codes

Taxpayers deriving gross receipts from business activities both within and outside San Francisco must allocate and/or apportion gross receipts to San Francisco using rules set forth in Business and Tax Regulations Code Sections 956.1 and 956.2.  The table below indicates the applicable apportionment and/or allocation methodology for each business activity. The Code is based on the 2012 NAICS classifications. For more information on the 2012 NAICS codes, go to www.census.gov/eos/www/naics.

Code Section

(Tax Rate Category)

Business ActivityDescriptionNAICSAllocation and/or Apportionment*  

§953.1

(1)

Retail TradeThe activity of retailing any type of personal property, generally without significantly transforming its characteristics, and rendering services incidental to the retail sale of property.44, 45Allocation and apportionment

§953.1

(1)

Wholesale TradeThe activity of wholesaling property, generally without transformation, and rendering services incidental to the sale of property on a wholesale basis.42Allocation and apportionment

§953.1

(1)

Certain ServicesRepair and maintenance services, personal and laundry services, and religious, grantmaking, civic, professional and similar organizations that are not otherwise exempt.811, 812, 813Apportionment

§953.2

(2)

ManufacturingThe activity of transforming materials, substances or components into new products by mechanical, physical or chemical means; it includes the activity of assembling component parts of manufactured products.31, 32, 33Allocation and apportionment

§953.2

(2)

Transportation and WarehousingThe activities of providing transportation of passengers and/or goods, warehousing and storage for goods, scenic and sightseeing transportation, and support activities related to modes of transportation.48, 49Allocation and apportionment

§953.2

(2)

InformationProducing and distributing information or cultural products; providing the means to transmit or distribute those products; and processing data.51Allocation and apportionment

§953.2

(2)

Food ServicesThe activity of preparing meals, snacks and/or beverages to customer order for immediate on-premises or off-premises consumption; it includes drinking places.722Allocation and apportionment

§953.2

(2)

BiotechnologyThe activity of biotechnology business as defined in Section 906.1 of Article 12-A. Allocation and apportionment

§953.2

(2)

Clean TechnologyThe activity of clean technology business as defined in Section 906.2 of Article 12-A. Allocation and apportionment

§953.3

(3)

AccommodationsThe activity of providing lodging or short-term accommodations for travelers, vacationers, or others.721Allocation

§953.3

(3)

UtilitiesThe activities of the generation, transmission and distribution of electric power, the distribution of natural gas, the provision and distribution of steam supply, the treatment and distribution of water supply, and the removal of sewage. Excludes establishments primarily engaged in waste management services.22Allocation and apportionment

§953.3

(3)

Arts, Entertainment and RecreationThe activity of operating facilities or providing services to meet cultural, entertainment or recreational interests of customers or patrons.71Apportionment

§953.4

(4)

Private Education and Health ServicesThe activity by persons other than governmental agencies of providing instruction and training in any subject, or of providing health care or social assistance for individuals.61, 62Apportionment

§953.4

(4)

Administrative and Support ServicesThe activity of performing routine support activities for the day-to-day business activities of others.56Apportionment

§953.4

(4)

Miscellaneous Business Activities (Activity Not Listed Above in forms)All business activities not otherwise exempt and not elsewhere subjected to a Gross Receipts Tax rate or the Administrative Office Tax. Apportionment

§953.5

(5)

ConstructionThe activity of preparing sites for, subdividing land for, or working on, buildings or engineering projects (including highways and utility systems).23Allocation and apportionment

§953.6

(6)

Financial ServicesThe activities of engaging in or facilitating financial transactions.521, 522, 523Apportionment

§953.6

(6)

InsuranceThe activities of facilitating or supporting the pooling of risk by underwriting insurance and annuities.524Apportionment

§953.6

(6)

Professional, Scientific, and Technical ServicesThe activity of providing for others, specialized professional, scientific, or technical services that require a high degree of expertise and training.54Apportionment

§953.7

(7)

Real Estate and Rental and Leasing ServicesThe activities of renting, leasing, or otherwise allowing the use of tangible or intangible assets, and the activity of providing related services.53Allocation

* See each Code section for specific rules on allocating and/or apportioning gross receipts.