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

Business Activity Description NAICS Code Section Allocation and/or Apportionment*  
Accommodations The activity of providing lodging or short-term accommodations for travelers, vacationers, or others. 721 §953.3 Allocation
Administrative and Support Services The activity of performing routine support activities for the day-to-day business activities of others. 56 §953.4 Apportionment
Arts, Entertainment and Recreation The activity of operating facilities or providing services to meet cultural, entertainment or recreational interests of customers or patrons. 71 §953.3 Apportionment
Biotechnology The activity of biotechnology business as defined in Section 906.1 of Article 12-A.   §953.2 Allocation and apportionment
Certain Services Repair and maintenance services, personal and laundry services, and religious, grantmaking, civic, professional and similar organizations that are not otherwise exempt. 811, 812, 813 §953.1 Apportionment
Clean Technology The activity of clean technology business as defined in Section 906.2 of Article 12-A.   §953.2 Allocation and apportionment
Construction The activity of preparing sites for, subdividing land for, or working on, buildings or engineering projects (including highways and utility systems). 23 §953.5 Allocation and apportionment
Financial Services The activities of engaging in or facilitating financial transactions. 521, 522, 523 §953.6 Apportionment
Food Services The activity of preparing meals, snacks and/or beverages to customer order for immediate on-premises or off-premises consumption; it includes drinking places. 722 §953.2 Allocation and apportionment
Information Producing and distributing information or cultural products; providing the means to transmit or distribute those products; and processing data. 51 §953.2 Allocation and apportionment
Insurance The activities of facilitating or supporting the pooling of risk by underwriting insurance and annuities. 524 §953.6 Apportionment
Manufacturing The 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, 33 §953.2 Allocation and apportionment
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.   §953.4 Apportionment
Private Education and Health Services The 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, 62 §953.4 Apportionment
Professional, Scientific, and Technical Services The activity of providing for others, specialized professional, scientific, or technical services that require a high degree of expertise and training. 54 §953.6 Apportionment
Real Estate and Rental and Leasing Services The activities of renting, leasing, or otherwise allowing the use of tangible or intangible assets, and the activity of providing related services. 53 §953.7 Allocation
Retail Trade The 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, 45 §953.1 Allocation and apportionment
Transportation and Warehousing The 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, 49 §953.2 Allocation and apportionment
Utilities The 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. 22 §953.3 Allocation and apportionment
Wholesale Trade The activity of wholesaling property, generally without transformation, and rendering services incidental to the sale of property on a wholesale basis. 42 §953.1 Allocation and apportionment


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