Delaware Workers Compensation Class Codes

DE workers comp class codes are four digit numbers assigned by the The Delaware Compensation Rating Bureau (DCRB). Workers compensation classification codes contain your industries injury rates & are used to determine your base premium cost.

DE Work Comp Class Codes

Workers compensation in Delaware is regulated by Department of Labor, Division of Industrial Affairs, The Office of Workers’ Compensation. The Office of Workers’ Compensation administers and enforces state laws, rules and regulations regarding industrial accidents and illnesses.

According to the The Delaware Compensation Rating Bureau: “The DCRB is a non-profit corporation formed in 1917 in accordance with the insurance laws of Delaware and is not affiliated with state government. The DCRB’s enabling statute specified that classification of employers, underwriting rules, policy forms, loss cost values and rating plans for workers compensation shall be proposed by a rating bureau. The DCRB is subject to supervision and examination by the Delaware Insurance Commissioner, who must approve its ability to compile loss costs and assigned risk rates on an equitable and impartial basis. The DCRB membership is comprised of insurance carriers authorized to sell workers compensation insurance in Delaware.”

For example, for a roofer, tree trimmer, or demolition company, the cost could be $17 per $100 in payroll, or even higher. On the other hand, the cost to cover a attorney, accountant or real estate agent could be under $0.20 per $100 of their payroll. So, for an employee that earns $40,000 a year, a blue collar contracting company could pay around $6800, where a white collar business may pay just $80. It all depends on the risk or injury associated with the code.

Workers Compensation Insurance Information

Employers with one or more employees are required to carry workers’ compensation insurance. Employers may not charge an employee any portion of the premium or expense of carrying workers’ compensation insurance. Farm workers are exempt from the workers’ compensation statute, however, these employers may elect to provide coverage.

For more info including coverages and cost you can check out this article on: workers compensation insurance.

Following is a list of the DE workers comp class codes. Both the class description and code are listed in alphabetical order:

Abrasive Paper Or Cloth Preparation – 255
Abrasive Shape Mfg. – 513
Abrasive Wheel Mfg. – 513
Academic Costumes Mfg. – Caps Or Gowns – 161
Academic Tutoring Service By Independent Provider – 965
Accordion Door Mfg. – Fabric Or Plastic – No Woodworking – 163
Accounting Firm – 962
Acetylene Gas Machine Installation – 675
Acetylene Gas Mfg – 553
Acetylene Torch Mfg. – 445
Acid Mfg. – 551
Acoustical Ceiling Installation – Suspended Grid Type – 649
Acoustical Insulation Material Installation – 647
Acrylic Embedments Mfg – 502
Adding Machine Mfg. – 483
Adding Machine Repair – Shop Or Field – 952
Additive Mfg./3D Printing – 446
Adhesives Mfg. – 563
Adjuster, Insurance – By Independent Contractor – 951
Adjuster, Insurance Company – 984
Adult Day Center – 976
Advertisements – Filming Or Video Production Or Recording Of Radio Or Television Commercials – 936
Advertising – Distributing Circulars Or Samples – Not In Stores – 951
Advertising – Mailing Or Addressing Of Advertising Literature – 948
Advertising Company – Outdoor – 679
Advertising Display Card Service – Installation Or Removal Of, In Or On Vehicles – 951
Advertising Display Service – For Stores – 951
Advertising Sign Mfg., Erection Or Repair, Not Outdoor Advertising Company – 673
Advertising Signs Mfg., No Off-Premises Repair Or Erection – Classify According To Materials Used
Advisory Rating Organization – Clerical Office – 953
Advisory Rating Organization – Field Representative – 951
Aerial Patrol Or Photography – 7424
Aerobics Studio – 884
Aerosol Can Filling, By Contractor – 923
Agate Or Enamel Ware Mfg. – 454
Agricultural Chemical Mfg. – 551
Agricultural Implement Dealer – Other Than Farm Machinery – 926
Agricultural Pesticide Mfg. – 551
Agricultural Tools Mfg – 433
Air Conditioner Cover Mfg. – 163
Air Conditioner Mfg. Home Window Unit – 456
Air Conditioner Or Air Conditioner Equipment Mfg. – Home Window Unit Or Central Air, Commercial Or Industrial – 456
Air Conditioning (Central) Systems Installation, Repair Or Service – 664
Air Conditioning Systems, Automobile Or Truck – Installation, Service Or Repair – 815
Air Conditioning Window-Type Units – Service Or Repair – 662
Air Conditioning: Non-Portable, Air Flow Testing And Balancing – By Specialist Contractor – 955
Air Filter Mfg. – All Types – 259
Aircraft Cleaning – Including Specialist Contractor – 7428
Aircraft Conversion Or Modification – Not By The Original Aircraft Manufacturer – 7428
Aircraft Engine Mfg. Or Repair, Shop Only – 461
Aircraft Flight Testing – 7424
Aircraft Fueling Or Refueling – Including By Specialist Contractor – 7428
Aircraft Instrument Mfg. (Not Radio Or Radar) – 488
Aircraft Mfg – 744
Aircraft Operation – Agricultural – 7424
Aircraft Operation – Air Cargo Carrier – 7405
Aircraft Operation – Air Taxi – 7424
Aircraft Operation – Commuter Air Carrier – Nonrateable Catastrophe Element – 7453
Aircraft Operation – Commuter Air Carrier – 7413
Aircraft Operation – Crop Dusting, Seeding Or Spraying – 7424
Aircraft Operation – Forest Fire Fighting, Spotting And Observation – 7424
Aircraft Operation – Ground Employees – 7428
Aircraft Operation – Mapping Or Survey Work – 7424
Aircraft Operation – Patrol – 7424
Aircraft Operation – Personnel Transport – 7421
Aircraft Operation – Photography – 7424
Aircraft Operation – Scheduled Air Carrier – 7405
Aircraft Operation – Scheduled And Supplemental Air Carrier – Nonrateable Catastrophe Element – 7445
Aircraft Operation – Sightseeing – 7424
Aircraft Operation – Skywriting Advertising – 7424
Aircraft Operation – Stunt Flying – 7424
Aircraft Operation – Supplemental Air Carrier – 7405
Aircraft Operation, N.O.C. – 7424
Aircraft Parts And Accessories Dealer – 926
Aircraft Propeller Mfg. – Metal – 446
Aircraft Propeller Mfg. – Wood – 441
Aircraft Radio Or Transmitting Equipment Mfg. – 485
Aircraft Sales Agency – Flight Operations – 7424
Aircraft Service And Repair – 7428
Aircraft Subassemblies Mfg. – Metal, By Contractor (e.g., Cowlings, Wings, Tabs Or Ailerons) – 456
Aircraft Trade School, Except Flying School – 965
Airport Construction, Paving – Landing Strip Or Warming Apron – 601
Airport Construction, Paving Of Automobile Parking Areas – 608
Airport Hangar Operation – 7428
Airport Operation – Groundmen – 7428
Airport Parking Facility (Including Valet Service To And From Airport) Operation By Contractor – 825
Airport Runway Construction – Paving Or Repaving – 601
Airport Runway Or Warming Apron Construction – Sub-surface Work – 602
Alarm Or Sound System Installation – 660
Alcohol And/Or Drug Residential Facility – 958
Alcohol/Drug – Halfway House Or Residential Program Not Licensed As Medical Or Social Setting Detoxification – 986
Alcoholic Beverage Blending Or Bottling, Non-Carbonated – 924
Alcoholic Beverage Bottling – Carbonated – 112
Alcoholic Beverage Distilling – 113
Alkali Mfg. – 551
Altimeter Mfg. – 488
Alum Mfg. – 551
Aluminum Awning Erection – Commercial – 651
Aluminum Awning Erection – Residential – 652
Aluminum Awning Mfg. – 456
Aluminum Castings Mfg. – 447
Aluminum Die Castings Mfg. – 429
Aluminum Extruded Products Mfg. – 403
Aluminum Ingots And Primary Production Shapes From Bauxite/Alumina – 402
Aluminum Railings Mfg. – 413
Aluminum Scrap Metal Dealers (Other Than Beverage Cans) – 859
Aluminum Siding Installation – Commercial – 651
Aluminum Siding Installation – Residential – 652
Aluminum Storm Sash Installation – Commercial – 651
Aluminum Storm Sash Installation – Residential – 652
Aluminum Venetian Blind Mfg – 456
Aluminum Ware Mfg. – From Sheet Aluminum – 454
Aluminum Ware Mfg., Cast – 447
Amateur Sports Training Facility (e.g., Basketball, Ice Hockey, Boxing) Not Professional Or Semiprofessional Sports – 968
Ambulance Body Mfg. – Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis – 451
Ambulance Service – Salaried Employees – 807
Ammonia Mfg. – 553
Ammunition Mfg. – 4771
Amplifier Mfg. – 485
Amusement Device Operator – Traveling – 939
Amusement Park – 969
Amusements, Indoor – See Entry By Topical Name – 968
Amusements, Outdoor – See Entry By Topical Name – 969
Analytical Chemical Independent Laboratory – 955
Anfo Mfg. – 4777
Anhydrous Ammonia Dealer – 809
Anhydrous Ammonia Mfg. – 553
Aniline Dye Mfg. – 551
Animal And Marine Fat And Oil Mfg. – 114
Animal Oil Mfg. – 114
Animal Raising – Egg Production, Fish Hatcheries, Hogs, Poultry Or Veal – 0034
Animal Raising – Non-Farm Domestic Animals – 959
Animal Rendering Works, N.O.C. – 114
Anodizing Metals – 449
Answering Machine (Telephone) Repair – 952
Antenna Mfg. – 485
Antique Furniture Dealer – Retail – 922
Antique Store, Other Than Furniture – Retail – 928
Anvil Mfg. – Forged – 431
Apartment House Or Condominium Complex Operation – 880
Apparel Mfg. – Temporary Staff – 191
Apparel Mfg. – 161
Apple Cider Or Juice Mfg. – 113
Applesauce Mfg. – 113
Appliance Mfg., Major Household Or For Commercial Establishments, Kitchen Or Laundry – 456
Appliance Parts Dealer – 926
Appliances, Major Household Or Commercial, Electrical Or Gas – Service Or Repair – 662
Appropriate Store Class
Arboretum – Open To Public Exhibition – 969
Archery Range – Outdoor – 969
Architectural Bronze, Iron, And Brass Metal Work, Erection Only – 658
Architectural Firm, Supervising Or Consulting – 905
Architectural Or Ornamental Iron Work Mfg. – 413
Architectural Scale Model Mfg. – By Specialist Contractor – 441
Architectural Woodwork Mfg. – 311
Arena Operation – Indoor – By Contractor Or Owner – 971
Armature Mfg – 477
Armored Motor Truck Delivery – 808
Arms Mfg., Excluding Ammunition Mfg. – 445
Army/Navy Store – Retail – 928
Aromatic Chemical Mfg. In Petroleum Refinery – 581
Art Conservation, Preservation Or Restoration – By Specialist Contractor – 955
Art Gallery – 928
Artificial Christmas Tree Mfg. – 457
Artificial Insemination Of Animals – 959
Artificial Leather Mfg – 227
Artificial Limb Mfg. – 459
Artificial Marble Products Mfg. – 222
Artificial Silk Spinning And Weaving – 132
Artificial Teeth Mfg. – 489
Artificial Turf Installation – By Contractor – 012
Arts And Crafts Store – Retail – 928
Asbestos – Encapsulation Or Removal (Including Pipe Insulation) – 643
Asbestos Cement Products Mfg. – 509
Asbestos Goods Mfg. – 509
Asbestos Paper Mfg. – 509
Asbestos Spinning Or Weaving – 509
Ash Collecting – 995
Asphalt Laying, Driveway, Floor, Yard, Sidewalk – 608
Asphalt Laying, On Constructed Highway By Contractor – 601
Asphalt Laying, On Constructed Highway By Supplier – 601
Asphalt Mixing Plant – Operated By Dealer – 855
Asphalt Road Spraying – 601
Assaying – By Specialist Contractor – 955
Assembled Millwork Mfg – 305
Assisted Living Facility – 979
Athletic Parks Operation – 969
Athletic Team: Contact Sports – Professional Or Semiprofessional – 970
Athletic Team: Non-Contact Sports – Professional Or Semiprofessional – 991
Atomic Energy Radiation Exposure, N.O.C. – 9985
Atomizing Molten Nonferrous Metal – 403
Attorney – Independent Contractor – 956
Auction, Automobile (Including Snack Bar Or Restaurant, Automobile Auctioneers To Be Assigned To Code 819) – 820
Auctioneer, Automobile – 819
Auctioneer, Livestock – 801
Auctioneer, Not Livestock or Automobile, No Permanent Location – 951
Auctions-Classify To Appropriate Retail Store Class Based On Merchandise Mix (Not Automobile)-Including Auctioneers
Audio And Intercommunication System Installation – Within Buildings – 660
Audio Compact Disc Duplicating – 487
Audio/Video Equipment Dealer – Wholesale – 926
Audio/Video Equipment Service Or Repair – 966
Audio/Video Equipment Store – Retail – 925
Auditing Firm – Financial (Not An Independent Insurance Traveling Auditing Firm) – 962
Auditor (Insurance Company), Traveling – 984
Auditor, Insurance – Traveling – Independent Contractor – 951
Auto Parts Dealer – Wholesale – 934
Autoclave Mfg., Industrial – 415
Automatic Screw Machine Products Mfg. – 445
Automatic Sprinkler Installation – 663
Automatic Sprinkler Mfg. – 445
Automatic Stoker, Gas Or Oil Burner Installation – 663
Automatic Teller Machine (ATM) – Installation, Service Or Repair – 933
Automatic Temperature Control Mfg. – 488
Automobile Accessory Store – 934
Automobile Auction (Including Snack Bar Or Restaurant, Automobile Auctioneers To Be Assigned To Code 819) – 820
Automobile Battery Mfg – 475
Automobile Body Accessories Dealer – 934
Automobile Body Mfg., Except Plastic Body Molding – 451
Automobile Body Repairing – 815
Automobile Bumper Mfg. – 435
Automobile Bus Operation, School Bus – 804
Automobile Convertible Top Mfg. – Fabric Or Vinyl, No Installation – 166
Automobile Dealer – New And/Or Used Cars – 818
Automobile Dismantler
Automobile Driveaway Or Truckaway Service – 811
Automobile Driver School – 819
Automobile Engine, Engine Part Mfg. Or Remanufacture – 461
Automobile Filling Station – Retail – Including Repair Work
Automobile Haulaway Or Driveaway Service, Driving Cars On Or Off Vessels – 7317F
Automobile Hauler – 811
Automobile Horn Mfg., Electric – 473
Automobile Jack Mfg. – 461
Automobile Laundry – 816
Automobile Mfg. – 463
Automobile Paint Dealer – 934
Automobile Paint Shop – 815
Automobile Parts Mfg. – Machined – N.O.C. – 461
Automobile Parts Mfg., Miscellaneous Stamped Parts – 454
Automobile Parts Store – 934
Automobile Radiator Mfg. – 454
Automobile Radiator Repair Shop – 815
Automobile Radio Or Telephone Installation – 966
Automobile Rental – No Drivers – 818
Automobile Rental Company With Drivers (Limousine Service) – 817
Automobile Repair Garage – 815
Automobile Repossessing, By Specialist Contractor – 954
Automobile Salesperson – 818
Automobile Seat Cover Installation And/Or Seat Upholstering – 327
Automobile Seat Cover Mfg. – No Installation – 166
Automobile Service Station – Retail – Gasoline Sales And Repair Work
Automobile Spring Mfg. – 435
Automobile Storage Garage – 825
Automobile Top Installation, Fabric Or Vinyl – 327
Automobile Truck Mfg. – 463
Automobile Wheel Mfg. – 454
Automobile, Truck Or Trailer Body Mfg. – Temporary Staff – 495
Automotive Alternator Or Generator Mfg. Or Repair – 473
Automotive Lighting, Ignition Or Starting Apparatus Mfg. – 473
Automotive Machine Shops – No Work On Cars – e.g., Cylinder Reboring, Valve Grinding Or Turning Down Brake Drums – 461
Automotive Wire Harness Assembly – 471
Awning Erection Or Installation (Cloth) – 681
Awning Mfg. – Cloth – 166
Awning Mfg. – Metal, No Erection – 456
Awning Or Tent Mfg. – 166
Axe Handle Mfg. – 306
Axe Mfg – 433
Baby Blanket, Crib Linen Mfg. – 163
Bacon (Side And/Or Sliced) Mfg. – 106
Bag Loading, Explosives – 4771
Bag Mfg. – Fabric Or Bulk Materials – 166
Bag Mfg. – Paper – 259
Bag Mfg. – Plastic – 222
Bag Mfg., Traveling – 205
Bag Renovating, Textile Fabrics – 166
Bagel Shop, Production And/Or Selling On Premises – Retail – 918
Bakery – Wholesale – 105
Bakery Products Distribution
Bakery Shop, Baking And/Or Selling On Premises – Retail – 918
Baking Powder Mfg – 104
Balcony Erection – 658
Balcony Mfg. – 413
Ball Bearing Mfg. – 467
Ball Mfg. – Sporting Goods – Inflatable Plastic Beach Type – 163
Ball Or Dart Throwing At Targets – 969
Ball Point Pen Mfg. – 459
Ballast Mfg. – Fluorescent Lights – 473
Balloon Dealer – Wholesale – 924
Balloon Mfg. – Rubber – Advertising And Toy – 225
Banana Dealer – Wholesale – 907
Banister Mfg. – Metal – 413
Banister, Railing, Or Guard Erection – Metal – 658
Bank – 988
Banner Mfg. – 163
Bar Or Restaurant Supply Dealer (Other Than Beverages, Groceries Or Meat) – 924
Bar – 899
Barber Or Beauty Parlor Supply House – Operates In A Retail Manner – 928
Barber Or Beauty Parlor Supply House – Wholesale – 924
Barber Shop – 977
Bark Peeling In Veneer Mill – 305
Bark Peeling, In Paper Mill – 255
Barking Mill – 301
Barrel Dealer – No Mfg – 924
Barrel Dealer, Including Repairing – Wood – 305
Barrel Or Drum Mfg. – Metal – 454
Barrel Or Drum Reconditioning Or Repairing – Metal – 454
Barrel Repair – Wood – By Specialist Contractor – 305
Barrel Stock Mfg., No Sawmill Work – 305
Baseball Batting Range – 969
Baseball Mfg – 205
Baseball Player, Coach, Manager Or Sports Official – Professional Or Semiprofessional – 991
Basket Mfg. – Veneer – 305
Basketball Mfg. – 205
Basketball Player, Coach, Manager Or Sports Official – Professional Or Semiprofessional – 991
Bath And/Or Kitchen Fixture Store – 925
Bathing Cap Mfg. – Rubber – 225
Bathing Suit Mfg. – Knitting To Be Separately Rated – 161
Bathtub Liner Installation – 648
Bathtub Mfg. – Concrete – 511
Battery Back-Up Power Systems – Service Or Repair By Specialist Contractor – 660
Battery Charging Equipment Mfg. – 473
Battery Mfg. – Temporary Staff – 499
Battery Mfg., Dry – 473
Battery Mfg., Storage – 475
Beauty Shop – 977
Bed And Breakfast – 973
Bed Spring Mfg. – Wire – 457
Bed Underpads – Disposable – 259
Bedding Mfg. – Blanket, Sheet, Pillowcase – 163
Bedding Store – Retail – 922
Bedspread Mfg. – 163
Bedstead Mfg. – Metal – 456
Bee Raising – 959
Beer And Ale Dealer, In Keg Or Case Lots Wholesale – 821
Beer Drawing Equipment, Cleaning And Installation – 663
Beeswax Mfg. – 571
Beet Sugar Mfg. – 107
Before and/or After School Program – 891
Bell Installation – Tower Bells – 657
Belt Mfg. – Cloth – Wearing Apparel Only – No Buckles, Webbing Or Leather Parts Mfg. – 161
Belt Mfg. – Industrial Use – From Premanufactured Textile Fabric – 163
Benzene Mfg. In Petroleum Refinery – 581
Beret Mfg. – 161
Berry Or Fruit Farm – 0016
Beverage Can Recycling – 862
Beverage Distributing, Carbonated, Including Beer – Wholesale – 821
Beverage Mfg., Carbonated – Bottled Or Canned – 112
Beverage Mfg., N.O.C. (Non-Carbonated) – 104
Bias Bindings Mfg – 163
Bicarbonate Of Soda Mfg. – 551
Bicycle – Sale Or Rental, Including Repair – 925
Bicycle Assembly At Retail Store Locations – By Specialist Contractor – 925
Bicycle Messenger Service – 808
Bicycle Mfg. – 463
Bill Posting (Including By Specialist Contractor) – 679
Billboard – Erection, Maintenance And/Or Changing Of Advertising By Outdoor Advertising Co. Or Specialist Contractor – 679
Billiard Hall – 968
Billiard Table Mfg. – 323
Bin Mfg. – Sheet Metal – 454
Binder Mfg., Ringed – 265
Bindings Mfg. – Bias And Straight – 163
Binocular Mfg. – 487
Biological Product Mfg – 555
Bird House Or Feeder Mfg. – Wood – 309
Birth Center – Not Operated By A Hospital – 957
Black Powder Mfg – 4771
Blackboard Installation – Wood – 646
Blanket Mfg. – 163
Blanket Mfg., Insulating For Aircraft – Asbestos – 509
Blanket, Sheet, Pillowcase – Bedding Mfg. – 163
Blasting Agents Mfg. – 4777
Blasting Cap Mfg – 4771
Blasting Contractor – Includes Incident Drilling By The Blasting Contractor – 609
Bleaching, Fabrics – 139
Blender Mfg. – Household – 473
Blending Lubricants – 581
Blinkerlight Mfg. – 473
Blood & Gas Analyzer Mfg. – 488
Blood Bank – 957
Blueprint Reproduction (Using Photocopying Method) – By Contractor – 932
Boarding Stable – 801
Boarding Up Of Abandoned Buildings (Including Those Designed For Dwelling Occupancy) – 651
Boat Building – Recreational – State Coverage Only – 718
Boat Building Or Repair – 6824F
Boat Dealer, With Services, Inland – 818
Boat Dismantling – Recreational – State Coverage Only – 718
Boat Rental – State Coverage Only – 716
Boat Repairing – Recreational – State Coverage Only – 718
Boat Storage Or Moorage – State Coverage Only – 716
Boiler Brick Work, Installation Or Repair – 653
Boiler Inspection – 951
Boiler Installation Or Repair – 677
Boiler Mfg., Shop Only – 415
Bolt Mfg. – 445
Book Dealer – Wholesale – 924
Book Printing By Web Press – By Publisher Or Contractor – 281
Bookbinding Or Rebinding – By Specialist Contractor – 281
Bookcase Mfg. – Metal – 456
Bookcase Mfg. – Wood – 311
Bookstore – 928
Boot And Shoe Mfg. – Rubber – 225
Boot And Shoe Mfg – 204
Boot And Shoe, Cut Stock And Findings Dealer – 924
Boring Or Test Boring For Soil Samples – By Specialist Contractor – 607
Botanical Gardens – Open To Public Exhibition – 969
Bottle Cap Or Crown Mfg. – 445
Bottle Cap Printing – 281
Bottle Dealer, New – 924
Bottle Dealer, Used – 862
Bottle Mfg. – Rubber – 225
Bottled Gas Dealer – 809
Bottled Spring Water Distribution – By Dealer – 924
Bottling Or Canning Of Carbonated Beverages – 112
Bowling Alley – 968
Bowling Pin Mfg. – Wood – 309
Box Mfg. – Corrugated – 261
Box Mfg. – Paper (Non-Corrugated) – 257
Box Or Box Shook Mfg. – 305
Box Or Container Cardboard Partitions Mfg. – 259
Boy Or Girl Scout Council – Clerical – Except At Camp Locations – 953
Boy Or Girl Scout Council – Executive Secretary – 951
Boy Or Girl Scout Councils Camp Operations, Including Clerical Workers At Camp Locations – 978
Boys & Girls Club – 976
Braid And Fringe Mfg. – 134
Brake Lining Mfg. – Asbestos – 509
Brass Bed Mfg. – 456
Brass Castings Mfg. – 447
Brass Products Mfg., N.O.C. – From Sheet Stock – 454
Brass Scrap Dealer – 859
Breakfast Cereal Mfg. – 101
Breeding Farm – Cattle, Sheep Or Goats – 0083
Breeding Farm – Horse – 801
Breeding Of Animals, Non-Farm Domestic – 959
Brewery, Including Distributing Stations – 108
Brick Mfg. – 512
Brick Pointing – 653
Bricking Up Abandoned Buildings – 653
Bricklaying – 653
Bridal Shop – 916
Bridge Building – Metal – 655
Bridge Building – Wood – 651
Bridge Painting – 655
Bridge Shop – 411
Broadcasting Station – Radio Or Television – 936
Broken Glass Dealer – 862
Bronze Castings Mfg. – 447
Broom Mfg. – Assembling Only – No Woodworking – 319
Brush Manufacture – Using Tinplate Not Wood – 445
Brush Mfg. – Wire – 457
Brush Mfg. – 309
Brush Or Weed Spraying – By Contractor – Except Aerial Spraying – 012
Buffet Or Cafeteria-Style Restaurant – 897
Buffing And Polishing Wheel Mfg. – Made From Cloth – No Metal Parts – 163
Builders Hardware Mfg. – 445
Building And Roofing Paper Mfg. – 255
Building Caulking, Exterior – 653
Building Cleaning – By Contractor Or Owner – 971
Building Cleaning, Exterior Walls – 653
Building Erection – Prefabricated Sheet Metal
Building Material Dealer, New – 855
Building Materials Dealer, Secondhand – 855
Building Mfg., Portable – Metal, No Erection – 454
Building Mfg., Portable – Wood – 305
Building Moving – See Wrecking Or Demolition Or Building Moving Or Raising Project – Gen. Auditing & Classification
Building Paper Mfg. – 255
Building Raising Or Razing – See Wrecking Or Demolition Or Building Moving Or Raising Project – Gen. Aud. & Class
Building Underpinning – 609
Building Wrecking – See Wrecking Or Demolition Or Building Moving Or Raising Project – Gen. Aud. & Classification
Bulkhead Construction – State Coverage Only – 611
Bulletin Board Mfg. – 311
Bunting Mfg., Shop Only – 163
Buoy Mfg. – Metal – 415
Burglar Alarm System Installation, By Contractor – 660
Burial Garment Mfg. – 161
Burlap Goods Mfg. – 166
Bus Body Mfg. – Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis – 451
Bus Operation, Scheduled Lines – 817
Bus Operation, School – 804
Bus-bar Mfg. – 474
Bushing Mfg. – 445
Bushing Or Bearing Mfg. – Nonferrous Metal – Cast – 447
Business Forms Printing – By Web Press – 281
Butane Gas Dealer – 809
Butcher Shop – Retail – 915
Butchering – Wholesale, Not Stockyards – 111
Butter And/Or Butter Substitutes Dealer – Wholesale – 911
Butter Or Cheese Mfg. – 109
Button Mfg. – Metal – 459
Button Mfg., Not Metal – Classify According To Materials Used
CAT Scanner Mfg. – 488
Cabinet Dealer – Wholesale – 926
Cabinet Installation, Commercial Or Residential – 648
Cabinet Mfg. – Sheet Metal – 456
Cabinet Store – Retail – 925
Cabinet Works – Wood – With Power-Driven Machinery – 311
Cable Connector Assembly – 471
Cable Installation In Conduits – By The Conduit Construction Contractor – 625
Cable Installation Or Replacement In Existing Conduit – By Specialist Contractor – 661
Cable Laying With Automatic Equipment – By Specialist Contractor – 625
Cable Mfg. – Insulated Electrical – Wire Drawing To Be Separately Rated – 222
Cable Mfg. – Not Insulated Electrical Cable – 457
Cable Or Wire Rope Dealer, Including Splicing – 857
Cable T.V. – Installation – Hooking Up Of Customers To Systems – 759
Cable T.V. – Installation Of New System, Except Towers – 759
Cable T.V. – Service And/Or Repair Work For The System And Individual Customer – 759
Cafeteria – Operated By Employer For Own Employees
Cafeteria – Operated By Independent Or Specialist Contractor – 898
Cafeteria Or Buffet-Style Restaurant – 897
Caisson Work, Pneumatic – 609
Cake Mix Mfg. – Dry Blending – 104
Calcimining, By Contractor – 665
Calcium Carbide Mfg. – 501
Calculator Mfg. – 483
Calf Raising For Veal – 0034
Camera Or Photographic Supply Store – Retail – 928
Camp, Boy Or Girl Scout – Day, Summer Or Winter – 978
Can Mfg. – Paper – 259
Can Mfg., Seamed – 454
Can Mfg., Seamless – 403
Can Recycling – Beverage – 862
Canal Irrigation, Construction – 609
Candle Mfg. – 571
Candy And/Or Snack Trays – Sold On The Honor System – 933
Candy Dealer (Including Repackaging) – Wholesale – 924
Candy Mfg. – 107
Candy Store – 928
Candy, Chocolate Or Chewing Gum Mfg. – Temporary Staff – 187
Cane Mfg. – 309
Cane Sugar Refining – 107
Canning Or Bottling Of Carbonated Beverages – 112
Canning Or Preserving Of Food – 113
Canvas Products Erection – 681
Canvas Products Mfg. – 166
Cap Mfg. – Graduation Caps And Gowns – 161
Cap Mfg. – Headwear – 161
Car Mfg., Rebuilding Or Repair, Railroad – All Kinds – 416
Car Phone Installation – 966
Car Wash – 816
Carbon Dioxide Mfg. – 553
Carbon Paper Mfg. – 263
Carbon Products Mfg. – 507
Carbonated Beverage Mfg. – Bottled Or Canned – 112
Carbonic Acid Gas Mfg. – 553
Carbonizing Of Hair Or Wool – 132
Carburetor Mfg. – 445
Cardboard Mfg. – 255
Cardboard Or Paper Mailing Tube Mfg. – 259
Carding Of Fibers – 132
Carnival – Traveling – 939
Carpentry – Detached One Or Two Family Dwellings – 652
Carpentry – Installation Of Cabinet Work, Finished Wooden Flooring Or Interior Trim – 648
Carpentry – Remodeling Of One Or Two Family Dwellings – 652
Carpentry – Residential For Multiple Dwelling Occupancy – Three Stories Or Less – 652
Carpentry Shop – 305
Carpentry, N.O.C. – Temporary Staff – 693
Carpentry, N.O.C. Excluding Concrete Form Building – 651
Carpet And Rug Cleaning And Storage – 971
Carpet Cleaning On Customers’ Premises – 971
Carpet Dealer – Wholesale – 921
Carpet Installation – 670
Carpet Mfg. – 132
Carpet Shampooer Mfg. – 473
Carpet Store – Retail – 922
Carriage Mfg – 305
Carriage Repairing – 815
Carriage Tours Or Taxis (Horse Driven) – 801
Cartridge Charging Or Loading – 4771
Cartridge Mfg., No Handling Of Explosives – 445
Cash Register Mfg – 483
Casing Mfg. – Sheet Metal – 454
Casing Mfg., Boiler Metal Plate – 415
Casket Or Coffin Lining Mfg. – No Casket Mfg. Or Upholstery Work – 163
Cast Iron Pipe Mfg. – 425
Cast Stone Mfg. – Concrete – 511
Casting Foundry, Ductile Or Grey Iron – 425
Casting Foundry, Malleable Iron – 427
Casting Foundry, Steel – 421
Casting Mfg. – Nonferrous Metals – 447
Cat Food Mfg. – Dry/Bagged – No Cereal Milling – 104
Cat Or Dog Food Mfg. – Canned – 113
Catalogue Printing By Publisher Or Contract Printer – 282
Catalyst Mfg., Oil-Based – 581
Caterer – All Types – 898
Cathode Ray Picture Tube Mfg. – 486
Catsup Mfg. – 113
Cattle Auctioneer – 801
Cattle Dealer – 801
Cattle Farm – 0083
Cave, Exhibition – 969
Caves, Excavation Of New Areas For Exhibition Purposes – 609
Cedar Chest Mfg. – 323
Ceiling Installation – Acoustical – Suspended Grid Type – 649
Cell Phone Repair – 952
Cell Tower Erection – Antenna(s) Installation, Service And/Or Repair By Contractor – 655
Cell Tower Erection – Building Of The Concrete Pad By Contractor – 654
Cell Tower Erection – Erection Of The Tower By Contractor – 655
Cell Tower Erection – Excavation Or Grading Of The Site By Contractor – 609
Cell Tower Erection – Programming, And/Or Service of Computerized Call Switching Equipment By Contractor – 952
Cellar Excavation – 609
Cement Block Erection – 653
Cement Block Mfg. – 511
Cement Finishing – 654
Cement Mfg., Including Quarrying – 501
Cement Quarry Operated By Manufacturer – 501
Cement Work, Flat, Not Self-Bearing Or Reinforced – 608
Cemetery Monument Or Memorial, Cutting, Engraving And/Or Polishing – 855
Cemetery Operation – 999
Cemetery, Opening Graves, Removing And Reinterring Remains – 999
Central Air Conditioning Systems Installation, Service Or Repair – 664
Centrifugal Castings Mfg. – Nonferrous Metals – 447
Centrifuge Mfg., Laboratory – 473
Ceramic Capacitor Mfg. – Less Than 1 H.P. – 472
Ceramic Mfg. – 513
Ceramic Shop
Ceramic Tile Dealer – Retail – 925
Ceramic Tile Dealer – Wholesale – 926
Ceramic Tile Installation – 668
Cesspool Cleaning, By Contractor – 992
Chain Mfg. – 435
Chair Mfg. – Metal – 456
Chair Or Chair Frame Mfg. – Wood – 323
Charcoal Mfg – 551
Charter Bus Service – 817
Charter School – 965
Chassis Mfg. – 451
Chauffeurs And Helpers
Chauffeurs, Private – Not Available For Use With Any Farm Class – 0912
Check Cashing Service – 988
Cheerleading Instruction – By Independent Contractor – 968
Cheese Dealer – Wholesale – 911
Cheese Mfg. – 109
Cheese Shop – Retail – 917
Chemical Etching – By Specialist Contractor – 281
Chemical Processing Or Products Mfg., N.O.C. – 551
Chenille Products Mfg. From Chenille Cloth – 163
Chenille Products Weaving – 132
Chewing Gum Mfg. – 107
Chicken Catching – 865
Chicken Dressing (To Kill And Prepare For Market) – 865
Child Daycare Center – 891
Child Residential Facilities – 941
Children’s & Infants’ Clothing Store – 916
Chimney Cleaning – Industrial Smokestacks – 655
Chimney Cleaning – Residential – 882
Chimney Construction – Masonry – 653
Chimney Flashing Mfg., No Installation Work – 454
China Decorating – By A China Manufacturer – 513
China Decorating – By Specialist Contractor With No China Mfg. – 281
China Tableware Mfg. – 513
Chinchilla Farm – 0034
Chinese Food Dealer – Packaged Or Frozen – Wholesale – 911
Chinese Food Mfg. – 104
Chiropodist Office – 957
Chocolate Mfg. – 107
Chore Worker – Home Health Care Services – 943
Christmas Tree Light Cord Sets Mfg. – 473
Christmas Tree Raising – 0013
Chromium Plating – 449
Church – 963
Church Furnishings – Wood (Altars, Pews) Installation – 646
Cider Dealer – Wholesale – 911
Cigar Band, Printing – 281
Cigar Mfg. – 115
Cigarette Dealer – Wholesale – 924
Cigarette Mfg. – 115
Cigarette Or Cigar Lighter Mfg. – 483
Cinder Block Mfg. – 511
Cinder Dealer – 855
Circuit Breaker Mfg. – 474
Circus – Traveling – 939
Citizen Band (CB) Radio Installation, Service Or Repair – 966
City Emp. Except Sewer Const., Sal. Policemen & Firemen, Vol. Firemen, Clerical Office & Elected Officials – 980
City Employees, N.O.C. – 980
Civic Center – Operation By Specialist Contractor – 971
Civil Consulting Engineering Firm – 955
Clay (Any Type) Excavation Or Surface Mining – Including Milling Or Washing – 055
Clay Milling Or Washing By Other Than Producer – 059
Cleaning And Dyeing, Except Rug Cleaning By Dry Cleaner – 142
Cleaning Of Grease Exhaust, Air Conditioning, Heating And Ventilating Ducts – By Specialist Contractor – 971
Cleaning Permanently-Sited Tanks Or Railroad Tank Cars – By Contractor – 995
Cleaning, Oiling Or Adjusting Of Air Conditioning, Forced Air Heating Or Ventilating Systems – 664
Cleaning, Polishing Or Sanitation Preparations Mfg. – 571
Cleaning, Sanitizing Or Deodorizing Restrooms – By Contractor – 971
Clearing Of Land
Clearing Of Right-Of-Way, For Telephone Or Electric Lines – 005
Clerical Office Employees – Temporary Staff – 889
Clerical Office Employees – 953
Clerks On Loading Platforms
Clinic – Outpatient Services Only – 957
Clinical Laboratory – Independent – 957
Clock Mfg. – 458
Closed Circuit Television Systems – Installation Or Repair – 660
Cloth Bag Mfg. – 166
Cloth Bag Repairing – 166
Cloth Clippings Dealer, New – 924
Cloth Clippings Dealer, Used – 862
Cloth Cutting By Contractor – Garment Fabrics – 161
Cloth Mfg. – Asbestos – 509
Cloth Printing – 139
Cloth Sponging (Shrinking), Inspection Or Mending – By Specialist Contractor – 142
Clothes Dryer Mfg., Commercial Or Household – 456
Clothing Dealer, Used – Wholesale – 924
Clothing Mfg – 161
Clothing Store (Used) – Retail – 928
Clothing Store – Retail Or Wholesale – 916
Club – Country, Golf Or Yachting – 944
Club, Business Or Social – 896
Club, Exercise – 884
Club, Health – 884
Club, N.O.C. – 896
Club, Swim – Indoor – 968
Club, Swim – Outdoor – 969
Club, Tennis – Indoor – 968
Club, Tennis – Outdoor – 969
Coal Merchant – 809
Coat – Front Or Interlining Mfg. – 161
Coat Hanger Mfg. – Metal – 457
Coat Hanger Mfg. – Wood – 309
Coating And/Or Glazing Of Paper Or Plastic – By Specialist Contractor – 263
Coating New Fabrics, Except Rubberized Fabrics Or Oilcloth – 139
Coating New Fabrics, Rubberized Or Oilcloth – 227
Coating Of Parts – By Contractor – 445
Coating Optical Products – Vacuum Deposition Method – 487
Cocktail Lounge – 899
Cocoa Mfg. – 107
Coconut Shredding Or Drying – 104
Cod Liver Oil Mfg – 114
Coffee Dealer – Wholesale – 911
Coffee Grinding And Roasting – 104
Coffee Pot Filter Mfg. – Paper – 259
Coffee Service Company – 933
Coffee Shop – 897
Cofferdam Work – Non-Pressurized – Use Appropriate Contracting Classes
Cofferdam Work – Under Pneumatic Pressure – 615
Coffin Assembly – No Wood Or Metal Working – 319
Coffin Mfg. – Metal – 456
Coffin Mfg. – Wood – 323
Coffin Or Casket Lining Mfg. – No Casket Mfg. Or Upholstery Work – 163
Coffin Or Casket Upholstery Work – 327
Coil Stock Or Sheet Stock Dealer – 857
Coiled Flat Spring Mfg – 435
Coils – Less Than 1 H.P. – 472
Coin And/Or Postage Stamp Dealer – Retail Or Wholesale – 920
Coin Wrapper Mfg. – 259
Coin Wrapper, Printing – By Specialist Contractor – 281
Coin-Operated Amusement Or Vending Machine – Installation, Service Or Repair – 933
Coin-Operated Telephone – Installation, Service Or Repair By A Specialist Business Or Contractor – 933
Cold Rolling Or Drawing – Ferrous Metals – 406
Cold Rolling Or Drawing, Nonferrous Metals – 403
Cold Storage – 813
Cold Wound Wire Spring Mfg. – 457
Cold-Rolled Sheet Mfg. – By Specialist Contractor – 406
Collapsible Tube Mfg. – 445
Collar Mfg. – 161
Collection Of Used Motor Oil – By Specialist Contractor – 809
Collectors Of Money – By Specialist Contractor – 951
Collectors Of Money, Who Also Deliver Goods
College Or School – Temporary Staff – 895
College Or School, N.O.C. – 965
Color Mfg., No Red Or White Lead Mfg. – 563
Combing Of Fibers – 132
Comforter Or Quilt Mfg – 163
Comic Book Printing By Publisher Or Contractor – 282
Commercial Camp – 978
Commercial Lumber Yard – 855
Commercial Or Industrial Building Operation – By Owner, Lessee Or Real Estate Management Firm – 971
Community Center – 976
Community Living Arrangement (CLA) for the Intellectually and/or Developmentally Disabled – 941
Community Nursing Services – Nonprofessional Staff – 943
Community Nursing Services – Professional Staff – 942
Compact Disc Player Service Or Repair – 966
Compost Filling Of Mushroom Beds – By Contractor – 007
Computer Dealer – Wholesale – 924
Computer Mfg – 483
Computer Or Computer System Hardware – Service Or Repair – Shop Or Field – 952
Computer Paper Mfg. (No Paper Mfg.) – 265
Computer Peripheral Mfg. – 483
Computer Programmer – 953
Computer Programmer/Operator – Temporary Staff – 889
Computer Store – Retail – 928
Computer Training School – 965
Computer Wiring Installation Within Buildings – By Specialist Contractor – 660
Concrete Block Mfg. – 511
Concrete Burial Vault Mfg. – 511
Concrete Construction – 654
Concrete Dealer, Ready-Mixed – 855
Concrete Drilling Or Sawing – On Highways Or Roads – 601
Concrete Floor Construction, Not Self-Bearing – 608
Concrete Floor Construction, Self-Bearing – 654
Concrete Form Erection – 654
Concrete Mixing – 855
Concrete Parking Garage Construction – 654
Concrete Products Mfg. – 511
Concrete Pumping Services – By Independent Contractor – 855
Concrete Reinforcing Rod Setting – 654
Concrete Work, Dams – 654
Concrete Work, Floors, Etc., Above Ground Level – 654
Concrete Work, Yard – 608
Concrete, Pre-Stressed, Erection By Contractor – 655
Condensed Milk Mfg. – 109
Condenser Mfg., Steam – 415
Condominium Association – 880
Condominiums – Including Resident Or On-Site Manager – 880
Conduit Construction – For Cables Or Wires, All Work To Completion – 625
Confectioners’ Machinery Mfg. – 464
Confectionery Mfg – 107
Construction Equipment – Rental, Sales Or Service (In Shop Or At Customer’s Location) – 814
Construction Of Boiler Foundations – 677
Construction Or Erection Operations – Temporary Staff – 682
Construction Tools Mfg – 433
Consulting Engineering Firm – All Types – 955
Contact Sports Athletic Team, Professional Or Semiprofessional – 970
Container Recycling – Beverage – Bottle Or Can – 862
Containerized Trash Removal – 995
Containers, Stevedoring – 7327F
Continuing Care Community, With Less Than 50% of Beds Licensed as Intermediate Care or Higher – 974
Contract Packaging – Crating – In Shop – 305
Contract Packaging – Non-Crating – Temporary Staff – 879
Contract Packaging – Non-Crating – 923
Contractor For Commercial Building Cleaning – 971
Contractor, Permanent Yards, Maintenance Or Storage Of Equipment Or Material
Contractor, Supervisory Employees
Contractors Equipment – Rental, Sales Or Service (In Shop Or At Customer’s Location) – 814
Contractors, Watchmen, Timekeepers And Cleaners
Convalescent Home – With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher – 960
Convenience Grocery – 917
Conveyor Mfg. – Or Reconditioning – 465
Conveyor Or Conveyor Belt Installation – 675
Conveyor Oven Installation, Service Or Repair – 675
Cookie Shop, Baking And/Or Selling On Premises – Retail – 918
Cooking Utensil Mfg. – Steel Or Aluminum – 454
Cooling Tower Erection, Prefabricated – Wood – 651
Cooperative Building Operation – For Residential Occupancy – 880
Cooperative Electric Utility – 755
Copper Castings Mfg. – 447
Copper Pipe Or Tube Mfg. By Extruding And Drawing – 403
Copper Products Mfg. – From Sheet Stock – 454
Copper Recovery, Not Smelting – 551
Copper Scrap Dealer – 859
Copper Smelting And Refining, Primary – 402
Coppersmithing – Shop Only – 454
Cordage Mfg., Including Fiber Preparation – 132
Cordite Mfg – 4771
Cork Carpet Mfg. – 227
Cork Products Mfg – 309
Corn Chip Mfg. – 104
Corn Starch Mfg. – 107
Corrosion Proofing Of Chemical Tanks – 655
Corrugated Paper And/Or Corrugated Products Mfg – 261
Corrugating Iron And Steel – Cold-Rolled – By Specialist Contractor – 406
Cosmetic, Perfume Or Other Toilet Preparations Mfg. – 571
Cosmetics Store – 928
Costume Jewelry Mfg. – 458
Costume Mfg. – Masquerade Or Theatrical – 161
Cotton Batting Mfg. – 130
Cotton Gin Operation – 132
Cotton Merchant – 924
Cotton Seed Oil Mfg. – 551
Cotton Spinning And Weaving – 132
Cotton Waste Mfg. – 130
Cough Drop Mfg. – 555
Counter Top Mfg. – Wood – 311
Counter, Heel Or Sole Mfg. – Leather – 204
Country Club – 944
County Employees, N.O.C. – 980
Courier Service Company – 808
Cover Mfg. – Air Conditioner – 163
Cracker Mfg. – 105
Cranberry Grower – 0016
Crane Or Derrick Installation, Service Or Repair – Permanently-Sited – 675
Crane Or Derrick Mfg. – Classify According To Materials Used
Crane Rental (Mobile) – With Operators By Specialist Contractor – 802
Crane Repair, Mobile, By Specialist Contractor – 814
Crate Mfg. – Wood – 305
Crayon Mfg. – 571
Creamery – 109
Credit Union – 988
Crematory Operation – 997
Creosote Mfg. – From Tar – 551
Crutches Mfg. – Wood – 309
Cullet Dealer – Broken Or Refuse Glass – 862
Culvert Construction, Not Exceeding 10 Feet Span – 602
Culvert Mfg. – Metal Plate – 415
Cup Mfg. – Paper – 259
Curbstone – Concrete Prefabricated – Installed By Road Contractor – 601
Cured Meats – Brined, Dried And Salted – 106
Curled Hair Mfg. – 132
Curtain Mfg. – 163
Curtain Or Drapery Installation From Floor Or Ladder – 670
Curtain Or Drapery Installation From Scaffolding – 681
Curtain Rod Mfg. – Metal – 445
Custom Dressmaking – 916
Custom Tailoring – 916
Customizing Vans – 815
Cut Glass Mfg. – 535
Cut Stone Or Stone Products Mfg. – 855
Cutlery Dealer – 926
Cutlery Mfg. (Non-Forged) For Household Or Butcher Shop/Restaurant Use – 441
Cyber Bank – 988
Cyber School – 965
Cylinder Mfg. – Pressure Metal Plate – 415
Dairy Farm – 0036
Dairy Products Dealer – Wholesale – 911
Dairy Products Mfg. (Except Ice Cream Mfg.) – 109
Dance Band – Independent Contractor – 967
Dance Company – 967
Dance Studio – 965
Data Processing – Temporary Staff – 889
Data Processing Systems – Service Or Repair – Shop Or Field – 952
Day Center For The Elderly – 976
Day Nursery – Children – 891
Day Spa – Not Affiliated With A Health Club Or Swimming Pool – 977
Daycare – Developmentally Disabled, No Residential Facility Affiliation – 976
Daycare Center For Children – 891
Daycare Center Operated By A Y.M.C.A., Y.W.C.A. – 976
Dealer (See Listings Under Appropriate Merchandise)
Debris Box Rental/Service – 995
Defibrillator Mfg – 488
Degreasing Skins – 201
Degreasing Solvent Mfg – 571
Dehydration Of Food – Except Dehydration Of Meat Or Milk – 113
Dehydration Of Meat – 106
Dehydration Of Milk – 109
Delicatessen Meat Distributor – No Delicatessen Or Lunch Meat Manufacturing – Wholesale – 911
Delicatessen Store – 917
Delivery Service – On Foot, By Bicycle Or Motor Vehicle – 808
Demolition Of Structures – See Wrecking Or Demolition Or Building Moving Or Raising Project – Gen. Aud. & Class
Dental Assistant – Employed By A Dentist Office – 957
Dental Drill Or Dental Tools Mfg – 487
Dental Equipment Or Supply Dealer – 924
Dental Laboratory – 489
Dentist Office – 957
Department Store – Temporary Staff – 877
Department Store – 914
Depth Sounding Equipment Mfg. – 485
Dermatological Lab – Testing Cosmetics – By Specialist Contractor – 955
Desk Calendar Mfg – 265
Detective Agency – 904
Detergent Mfg. – 571
Detinning – 449
Detoxification (Alcohol And/Or Drug) Residential Facility Licensed As Medical Or Social Setting Detoxification – 958
Diamond Core Drilling Within Buildings – By Specialist Contractor – 608
Diamond Cutter, Polisher, Setter – 458
Diaper Mfg. – Cloth – 161
Diaper Mfg. – Disposable – 259
Diaper Service – Laundry – 141
Dictating Machine Repair – Shop Or Field – 952
Die Castings Mfg. – Aluminum, Brass, Bronze, Copper Or Zinc – 429
Die Cutting – Paper, Paperboard Or Cardboard – By Contractor – 263
Die Cutting – Paper, Paperboard Or Cardboard – By Specialist Contractor – 259
Die Mfg – 441
Dimmer Switch Mfg – 473
Dinner Theater – 975
Diode Mfg. – 472
Direct Mail Company – 948
Disc Jockey Service – Non Broadcasting – 967
Disinfectant (Household And Industrial) Mfg. – 571
Dismantling, Installation Or Service Or Repair Of Machinery Or Industrial Equipment, By Contractor – 675
Dispatchers On Loading Platforms
Display Case Mfg. – Wood – 311
Display Rack Or Stand Installation – Metal, Plastic Or Wood – 646
Display Showcase Mfg. – Metal – 456
Disposable Diaper Mfg. – 259
Disposable Towel Mfg. – 259
Distillation, Wood – 551
Distilling Of Alcoholic Liquors – 113
Document Conservation – Paper – By Specialist Contractor – 955
Document Destruction Or Shredding Service – 862
Document Scanning – By Specialist Contractor – 932
Dog Collar Mfg. – 205
Dog Food Mfg. – Dry/Bagged – No Cereal Milling – 104
Dog Groomer – No Kennel Facilities – 928
Dog Kennel – 959
Dog Obedience Classes – 959
Dog Or Cat Food Mfg. – Canned – 113
Dog Walking And/Or Pet Sitting Service(s) – By Contractor – 959
Doll Or Doll Parts Mfg. – Classify According To Materials Used
Domestic Interior Cleaning Service Contractor – 882
Domestic Workers – Inside – Occasional – 0908
Domestic Workers – Inside, Excluding Office Employees – 0913
Domestic Workers – Outside – Including Private Chauffeurs – 0912
Domestic Workers – Outside – Occasional – Including Occasional Private Chauffeurs – 0909
Donut Shop, Baking And/Or Selling On Premises – Retail – 918
Door Frame Or Sash Mfg. – Wood – 305
Door Installation – Commercial – All Types Except Overhead Doors – 651
Door Installation – Residential – All Types Except Overhead Doors – 652
Door Installation, Overhead – 675
Door Mfg. – Metal – 456
Door Mfg. – Wood – 305
Door Mfg., Accordion – Plastic Or Fabric – No Woodworking – 163
Door Or Window Distributor – 855
Dope (Plastic Model Paint) Mfg. – 563
Doubling Process, Sheet Rolling – By Specialist Contractor – 406
Doughnut Mfg. – By Wholesale Bakery – 105
Dowel Mfg. – Wood – 306
Downspout Installation – 676
Drafting Equipment Mfg – 487
Draftsman – Temporary Staff – 889
Drain Tile Mfg. – Concrete – 511
Drapery Dry Cleaning Plant – 142
Drapery Or Curtain Installation From Floor Or Ladder – 670
Drapery Or Curtain Installation From Scaffolding – 681
Drapery Or Curtain Mfg – 163
Drawing – Nonferrous Metals – 403
Dredging Of Materials On Non-Navigable Waters With Incidental Shore Operations – 055
Dress Form Mfg. – Classify According To Materials Used
Dress Mfg. – 161
Dress Pattern Printing – 281
Drilling, By Contractor – 607
Drinking Straw Mfg. – Paper – 259
Drive-In Theater – 967
Drivers
Driveway Construction – Blacktop Or Cement – 608
Drug And/Or Alcohol Residential Facility – 958
Drug Mfg. – 555
Drugstore – Wholesale – 924
Dry Cleaning – Self-Service Only – 928
Dry Cleaning Plant, Except Rug Cleaning – 142
Dry Cleaning Preparation Mfg. – 571
Dry Dock Operation – 6872F
Dry Goods Store – Retail Or Wholesale – 916
Dry Ice Dealer – 855
Dry Toner Mfg. – 563
Dryers, Household Or Commercial, Electrical Or Gas – Service Or Repair – 662
Drywall Installation – Including Taping And Seaming – 645
Duct Cleaning – Grease Exhaust, Air Conditioning, Heating, Ventilating – By Specialist Contractor – 971
Duct Fabrication – No Installation Work – 454
Duct Fabrication And Installation – Heating, Ventilating Or Air Conditioning – 664
Ductile Iron Foundry – 425
Dumpster Or Refuse Container Mfg. – From Metal Plate – 415
Dumpster Rental/Service – 995
Duplication Services – 932
Dye Mfg – 551
Dyeing – 139
Dyeing And Cleaning, Except Rug Cleaning By Dry Cleaner – 142
Dynamite Mfg. – 4771
Early Intervention For Infants And Toddlers – No Residential Affiliation – 965
Earthenware Mfg. – 513
Egg Dealer – Grading, Candling, Packing – Wholesale – 924
Eggs, Dehydrated – 113
Eggs, Powdered – 113
Elastic Mfg. – 225
Electric Blanket Mfg. – 473
Electric Cable Laying With Automatic Equipment – Street To Building – By Specialist Contractor – 661
Electric Cord Assembly, Cable Mfg. To Be Separately Rated – 473
Electric Fan Mfg. – 473
Electric Fixture Installation – By Contractor – 661
Electric Fixtures Mfg. – 445
Electric Heating Element Mfg. – 473
Electric Housewares And Fan Mfg. – 473
Electric Light Bulb Mfg. – 486
Electric Line Construction, By Contractor – 656
Electric Measuring Instrument Or Test Equipment Mfg. – 488
Electric Meter Reader – 951
Electric Motor Mfg. Or Repair – Shop Only – 477
Electric Power Equipment Mfg. For Utilities – 474
Electric Steel Foundry – 421
Electric Switches Mfg. – Household And Crossbar – 473
Electric Utility Operation – 755
Electric Wire Assembly – Cord – 473
Electrical Advertising Sign Mfg., Installation Or Repair – 673
Electrical Apparatus Mfg. – 473
Electrical Apparatus, Machinery Or Motor Installation Or Field Repair – 675
Electrical Appliance Dealer – Small Appliances – Wholesale – 926
Electrical Appliance Store, Small – Retail – 925
Electrical Consulting Engineering Firm – 955
Electrical Contractor – 661
Electrical Equipment For Internal Combustion Engines Mfg. – 473
Electrical Household Appliances, Major – Retail – 922
Electrical Machinery Or Equipment Dealer – Wholesale – 926
Electrical Or Gas Household Major Or Commercial Appliances – Service Or Repair – 662
Electrical Supply Dealer – Wholesale – 886
Electrical Supply Store – Retail – 925
Electrical Wire Harness Assembly – 471
Electrical Wiring (Within Buildings) – Temporary Staff – 695
Electrical Wiring In Buildings – By Contractor – 661
Electro-Physical Therapy Equipment Mfg. – 473
Electrocardiograph Equipment Mfg – 488
Electrolysis – 977
Electron Tube Mfg – 486
Electronic Component Mfg. – Temporary Staff – 497
Electronic Components And Accessories Store – Retail – 925
Electronic Components And/Or Accessories Dealer – Wholesale – 886
Electronic Garage Door Opener Installation – By Contractor – 661
Electronic Organ And Synthesizer Mfg. – 483
Electronic Terminal And Connector Mfg. – By Machining Or Stamping – 459
Electroplating – 449
Electrostatic Painting Of Metal Cabinets Or Furniture – At Customers’ Locations – By Specialist Contractor – 646
Electrotyping – By Specialist Contractor – 281
Elevator Erection, Service Or Repair – 675
Elevator Inspection – 951
Elevator Or Elevator Door Mfg. – 465
Elevator Shaft Drilling – By Contractor – 607
Emblem Mfg. – 136
Embroidery Mfg. – 136
Emery Cloth Mfg. – 255
Emery Works – Crushing Or Grinding – 059
Employment Contractor – Temporary Apparel Mfg. Staff – 191
Employment Contractor – Temporary Automobile, Truck Or Trailer Body Mfg. Staff – 495
Employment Contractor – Temporary Battery Mfg. Staff – 499
Employment Contractor – Temporary Candy, Chocolate Or Chewing Gum Mfg. Staff – 187
Employment Contractor – Temporary Carpentry, N.O.C. Staff – 693
Employment Contractor – Temporary Clerical Staff – 889
Employment Contractor – Temporary College Or School Staff – 895
Employment Contractor – Temporary Department Store Staff – 877
Employment Contractor – Temporary Electrical Wiring (Within Buildings) Staff – 695
Employment Contractor – Temporary Electronic Component Mfg. Staff – 497
Employment Contractor – Temporary Excavation Staff – 691
Employment Contractor – Temporary Food Products Mfg., N.O.C. Staff – 185
Employment Contractor – Temporary Hardware Store – Wholesale – Staff – 881
Employment Contractor – Temporary Marketing Staff – 949
Employment Contractor – Temporary Medical Staffing – 946
Employment Contractor – Temporary Packaging – Contract – Non-Crating – Staff – 879
Employment Contractor – Temporary Paint Or Colors Mfg. Staff – 587
Employment Contractor – Temporary Plastic Articles Mfg. – Injection Molding Staff – 275
Employment Contractor – Temporary Plastic Articles Mfg., N.O.C. Staff – 276
Employment Contractor – Temporary Printing Staff – 297
Employment Contractor – Temporary Retail Store, N.O.C. Staff – 883
Employment Contractor – Temporary Rolling, Drawing Or Extruding Nonferrous Metals Staff – 491
Employment Contractor – Temporary Staff – Manufacturing Or Light Industrial Operations – 544
Employment Contractor – Temporary Staff – Retail Or Wholesale Store Businesses – 929
Employment Contractor – Temporary Staffing – Construction Or Erection Operations – 682
Employment Contractor – Temporary Warehousing Staff – 867
Employment Contractor-Temporary Staff-Heavy Service – See Employment Contractor Temporary Staff Gen. Aud.&Class Info – 937
Employment Contractor-Temporary Staff-Maintenance Or Service-See Employment Contractor Temporary Staff Gen. Aud.&Cln – 947
Enamel Paint Mfg. – 563
Enamel Ware Mfg. – 454
Enameled Cast Iron Ware Mfg – 425
Energy/Sports Drinks Mfg. (Non-Carbonated) – 104
Engine Or Engine Part Mfg., Internal Combustion – 461
Engineered Hardwood Flooring Dealer – 855
Engineering Consulting Firm – All Types Of Engineering – 955
English As A Second Language Courses By Specialist Contractor – 965
Engraving – By Specialist Contractor – 281
Ensilage Cutting By Contractor – 007
Entertainer – 967
Envelope Mfg – 265
Environmental Cleanup Services – 995
Environmental Control Systems Installation, Service Or Repair – By Specialist Contractor – 660
Environmental Control Systems Mfg./Assembly – 476
Equipment Dealer – Mobile, Self-Propelled – Factory, Farm Or Construction – 814
Eraser Mfg. – 225
Escalator Installation, Service Or Repair – 675
Escalator Mfg. – 465
Escort Service For Oversize Loads On Highways – 817
Etching (By Chemical Method) By Specialist Contractor – 281
Excavation – Street Or Road – Including Rock Excavation – 602
Excavation – Temporary Staff – 691
Excavation, N.O.C – 609
Executive Secretary, Boy Or Girl Scout Council – 951
Exercise Club – 884
Exercise Equipment – Service Or Repair – In Shop Or At Customers’ Locations – By Specialist Contractor – 925
Exhibit Booth Erection – 646
Exhibit Booth Mfg – 311
Exhibition – Outdoor – 969
Exhibition Garden – 969
Explosives Distributor – 4777
Explosives Or Ammunition Mfg., N.O.C. – Nonrateable Catastrophe Element – 0771
Explosives Or Ammunition Mfg., N.O.C – 4771
Exterminator – 971
Extruded Products Mfg. – Nonferrous Metals – 403
Eyelet Mfg. – 459
Fabric Coating, N.O.C. – 139
Fabric Shop – 916
Fabrics, Rubberized – 225
Facsimile Equipment Mfg. – 483
Fair – Permanently Sited – 969
Fair – Traveling – 939
False Work Erection For Concrete Construction – 654
Farm Machinery Dealer – 814
Farm Machinery Operation By Contractor – 007
Farm, Berry – 0016
Farm, Chicken – 0034
Farm, Dairy – 0036
Farm, Egg Producer – 0034
Farm, Fish – 0034
Farm, Fruit – 0016
Farm, Grain – 0006
Farm, Livestock – 0083
Farm, Mushroom – 0008
Farm, N.O.C – 0006
Farm, Poultry – 0034
Farm, Tobacco – 0006
Farm, Tree – 0013
Farm, Vegetable – 0006
Farm, Vineyard – 0016
Farrier (Horse Shoeing By Specialist Contractor) – 801
Fast-Food Restaurant – 897
Fastener Mfg., N.O.C. – 445
Feather Assembly – Sewn, On Wire Frames Decorated For Costumes/Band Plumes – 163
Feather Dyeing – 139
Feather Pillow Mfg. – 163
Feather Washing, Steaming, Cleaning And Renovating – 142
Feed Dealer – Wholesale – 924
Feed Mfg. – Preparation Of Cereal Or Compound Feeds For Livestock Or Poultry – 101
Felt Mfg. – Unwoven – 130
Felt Mfg. – Woven – 132
Fence Dealer – All Types – 855
Fence Erection – Metal – 658
Fence Erection – Wood – Commercial Or Residential – 651
Fence Erection, Highway Barriers By Paving Contractor – 601
Fence Mfg. – Wire – 457
Fence Mfg. – Wood, Shop Only – 305
Fence Or Fence Post Mfg. – Ornamental Iron Or Steel – 413
Fender Repairing, Automobile – 815
Ferrous Metals Cold Rolling Or Drawing – 406
Fertilizer (Except Humus Or Manure) Dealer – 924
Fertilizer Application To Soil – 007
Fertilizer Blending Or Mixing – 573
Fertilizer Mfg. – 573
Fetal Monitor Mfg – 488
Fiber (Paper) Products Mfg. – 255
Fiber Furniture Mfg. – 323
Fiber Preparation For Spinning Or Weaving – 132
Fiber Tube Mfg. – 255
Fiberboard Mfg. – 255
Fiberboard Products Mfg. – 261
Fiberglass (A Fibrous Glass And Resin Composite) Mfg – 227
Fibrous Glass Mfg – 535
File (Tool) Mfg. – Forged – 433
File Cabinet Mfg. – 456
File Folder Mfg. – 265
File Jacket Mfg. – 265
File, Tool (Non-Forged) Mfg – 445
Film Exchange – 928
Filter Mfg. – Air – All Types – 259
Financial Auditing Firm (Not An Independent Insurance Traveling Auditing Firm) – 962
Finished Hardwood Floor Installation – 648
Finisher Of Broad Woven Fabrics – 139
Finishing New Textile Goods – 139
Fire Alarm Siren Mfg. – 473
Fire Alarm System Installation – 660
Fire Department – Paid – 985
Fire Department, N.O.C.
Fire Escape Installation By Contractor – Outside – 655
Fire Escape Installation, Inside – 658
Fire Escape Mfg. – 413
Fire Extinguisher – Sales And/Or Service – Wholesale – 926
Fire Patrol Or Protective Corp. – Independent – Paid – 985
Fire Resistant Glove Mfg. – 509
Fire Truck Body Mfg. – Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis – 451
Fire, Smoke And/Or Water Damage Clean-Up – By Contractor – 971
Firearms Sale – Wholesale – 924
Firemen – Not Volunteer – 985
Fireplace Installation – 653
Fireproof Equipment Mfg. – Metal – 456
Fireproof Shutter Erection – 658
Fireproof Tile Setting – 653
Fireproofing Materials Installation – Spray On Type – 647
Fireworks Exhibitor – 4777
Fireworks Mfg. – 4771
Fish Curing/Processing – 865
Fish Dealer (Including Cutting Or Filleting) – Wholesale – 865
Fish Dealer – Wholesale – No Cutting, Filleting Or Processing Whatsoever – 924
Fish Grower – 0034
Fish Hatchery – 0034
Fish Oil Mfg – 114
Fish, Meat Or Poultry Store – Retail – 915
Fishing Pond, Public – 969
Fishing Rod Mfg. – Classify According To Materials Used
Fitness Club – 884
Fitness Equipment – Service Or Repair – In Shop Or At Customers’ Locations – By Specialist Contractor – 925
Fitness Instructor – By Independent Contractor – No Permanent Facility – 884
Fixture Installation: Partitions Or Counters – 646
Fixture Or Jig Mfg. – 441
Flag And Bunting Erection From Floor Or Ladder – 670
Flag Mfg., Shop Only – 163
Flag Or Bunting Erection From Scaffolding – 681
Flagmen – Provided By Specialist Contractor – 601
Flagpole – Erection – 658
Flagpole Mfg. – Metal – 413
Flare Mfg. – 4771
Flashlight Mfg., Or Assembling – 445
Flat Cement Work Contractor – 608
Flat Glass Mfg. – 535
Flavoring Extract Mfg. – 104
Flavoring Syrups Blending – 104
Flax Spinning And Weaving – 132
Flea Market Or Swap Meet Operators – 971
Flint Or Feldspar Grinding, Not Done By Quarry – 059
Flood Debris Cleanup (Except Building Demolition) – By Contractor – 995
Floodlight Erection – Permanent – 656
Floodlight Erection, Temporary – By Contractor – 661
Floor Cleaning/Waxing Machine Mfg. – 473
Floor Coverings – Installation Of Linoleum, Asphalt Or Rubber Tiling – Not Ceramic Tile Installation – 670
Floor Coverings Dealer (e.g., Carpet, Rugs, Rubber or Vinyl Tile and Linoleum) – Retail – 922
Floor Coverings Dealer (e.g., Carpet, Rugs, Rubber or Vinyl Tile and Linoleum) – Wholesale – 921
Floor Installation – Ceramic Tile – 668
Floor Installation – Not Concrete, Ceramic Or Wood – 670
Floor Installation – Portable – Wood – 648
Floor Laying – Linoleum, Asphalt, Rubber Or Composition Tiling, Not Ceramic – 670
Floor Laying, Finished Hardwood – 648
Floor Sanding Or Scraping – Wood – 648
Floor Waxing Or Polishing – By Building Owner, Lessee, Management Agency Or Contractor – 971
Flooring Mfg. – Open Steel Grating – 413
Flooring Mfg. – Wood – 305
Florist Store – Fresh Cut Flowers – Retail Or Wholesale – 919
Florist Store Supplies Dealer – Wholesale – 919
Flour Dealer – Wholesale – 911
Flour Mfg. – Wood – 101
Flour Milling – 101
Flour Mixing And Blending, No Milling – 104
Flow Controller Mfg. – 488
Flower Assembling – Artificial Or Dried – 924
Flower Dealer – Artificial Or Dried – Wholesale – 924
Flower Dealer Or Store – Fresh Cut Flowers (No Flower Or Plant Raising) – Retail And/Or Wholesale – 919
Flower Raising – 0011
Flowmeter Mfg. – 488
Flue Mfg., Stove Or Furnace – By Specialist Contractor – 454
Flying Field – 7428
Foam Rubber Mfg. – 225
Folding Cardboard Or Paperboard Box Mfg. – 257
Food And/Or Beverage Concession – By Specialist Contractor – 898
Food Product Machinery Mfg. – 464
Food Products Mfg., N.O.C. – Temporary Staff – 185
Food Products Mfg., N.O.C. – 104
Football Mfg – 205
Football Player, Coach, Manager Or Sports Official – Professional Or Semiprofessional – 970
Footwear Mfg. – Not Rubber – 204
Footwear Mfg. – Rubber – 225
Foreign Currency Exchange – 988
Foreign Language Courses By Specialist Contractor – 965
Forest Fire Fighting, N.O.C.
Forest Ranger – Not State Employees – 980
Forging – Nonferrous Metals Only – 403
Forging, N.O.C. – 431
Forklift Service And/Or Repair – By Specialist Contractor (Shop Or At Customer’s Location) – 814
Forklift Truck Dealer – Rental, Sales Or Service (In Shop Or At Customer’s Location) – 814
Forklift Truck Mfg. – 463
Formal Wear Rental Or Sales – 916
Foundation Excavation – 609
Foundry – Nonferrous, N.O.C – 447
Foundry Sand Cores Mfg. – By Contractor – 513
Foundry, Iron, N.O.C. – 425
Foundry, Malleable Iron – 427
Foundry, Steel – 421
Frame Straightening On Automobiles – 815
Franklin Stove Assembly – 445
Fraternal Organization (e.g., VFW Post, The Elks) – 896
Fraternity/Sorority House – 896
Freezer Mfg., Commercial Or Household – 456
Freight Car Mfg. – 416
Freight Handling On Piers Or Terminals Or Adjoining Piers – 7366F
French Drain Installation – 663
Front Or Interlining Mfg. – Coat – 161
Frozen Food Dealer – Wholesale – 911
Frozen Fruit, Fruit Juice, Processing – 113
Frozen Or Frosted Food Products Mfg.
Fruit Dealer – Wholesale – 907
Fruit Evaporating – 113
Fruit Farm – 0016
Fruit Flavored Drink Mfg. – 104
Fruit Gift Basket Store – Retail – 917
Fruit Juice Dealer – Wholesale – 911
Fruit Juice Mfg. – From Purchased Concentrates Only – 104
Fruit Juice Mfg. – 113
Fruit Or Vegetable Juice, Canned, Bottled Or Bulk – 113
Fruit Packing – Not Cannery – 907
Fruit Packing, By Grower – 0016
Fruit Picking – 0016
Fruit Preserving – 113
Fuel Oil Distributor – 809
Fuel Pump Mfg., Automobile – 461
Fuel Yard – 809
Fumigating – Not Agricultural – By Contractor – 971
Funeral Director – 997
Funeral Escort Service (Motorcycle) – 817
Fungicide Mfg. – 551
Fur Bearing Animal Raising – 0034
Fur Clothing – Cleaning, Tumbling, Glazing, Combing And Ironing – 142
Fur Clothing Mfg. (Preparation Of Skins To Be Separately Rated) – 161
Fur Dressing Or Dyeing – 201
Fur Mfg. – Synthetic – 132
Fur Plate Mfg. – 161
Fur Pointing – 161
Furnace – Hot Water Or Steam – Installation, Service Or Repair – 663
Furnace Cleaning – Hot Forced Air – 664
Furnace Cleaning – Hot Water Or Steam – 663
Furnishing Goods Installation – 670
Furnishing Goods Mfg. – Canvas Or Burlap – 166
Furnishing Goods Mfg. – Not Canvas Or Burlap – 163
Furniture Assembling – Wood, By A Furniture Manufacturer, Including Woodworking – 323
Furniture Assembly – From Prefabricated Parts Or Pieces Only – No Woodworking – 319
Furniture Cleaning Or Polishing On Customers’ Premises – 141
Furniture Frame Mfg. – Wood – 323
Furniture Installation, Portable, By Dealer – 922
Furniture Mfg. – Metal – 456
Furniture Mfg. – Wood – 323
Furniture Mfg. – Wrought Iron – 413
Furniture Moving And/Or Storage – 806
Furniture Or Fixture Installation – Portable – In Offices Or Stores – 646
Furniture Polish And Wax Mfg. – 571
Furniture Rental – Chairs, Coat Racks, Dishes, Etc. – Retail – 922
Furniture Stock Mfg. – Non-Turned – By Specialist Contractor – 305
Furniture Store – Retail – 922
Furniture Store – Wholesale – 921
Furniture Store Wholesale – Temporary Staff – 871
Furniture Stripping – Incidental To Assembling Or Refinishing Operations Only – 319
Furniture Stripping, No Woodworking – By Specialist Contractor – 319
Furniture Turned Stock Mfg. – By Specialist Contractor – 306
Furniture Upholstering – 327
Furrier Repairing Or Remodeling Fur Garments – 916
Fuse Mfg. – Electrical – 473
Fuse Mfg., Explosive – 4771
Galvanizing Works – Hot Dip – 402
Garage Operated As A Subordinate Accommodation
Garage, Automobile Or Truck – 815
Garbage Or Rubbish Removal – 995
Garbage Works – Reduction Or Incineration – Municipal – 980
Garbage Works – Reduction Or Incineration – Private – 995
Garden – Open To Public Exhibition – 969
Garden Center – Retail – 928
Garden Equipment Store – 925
Garden Supplies Dealer – 924
Garden Supplies Store – Retail – 928
Gardener – 012
Gardening Tools Mfg. – 433
Garland Mfg. – 259
Garlic Dealer – Wholesale – 907
Garment Rack Mfg. – Metal – 456
Garment Sewing Contractor – 161
Gas And Electric Fixtures Mfg. – 445
Gas Detection Monitor Mfg. – 488
Gas Distribution, Bottled Or Bulk – 809
Gas Fireplace Service Or Repair – 662
Gas Holder Erection – 655
Gas Main Construction – Local Distribution Systems – All Work To Completion Except Tunneling – 617
Gas Meter Mfg. – 488
Gas Meter Reader – 951
Gas Mfg – 553
Gas Or Oil Pipeline Construction – Cross-Country – 609
Gas Or Oil Pipeline Operation – 752
Gas Pipefitting, Indoor – 663
Gas Tank Mfg. – Metal Plate – 415
Gas Utility – 751
Gas, Steam Or Hot Water Apparatus Supplies Dealer – Wholesale – 885
Gas, Steam Or Water Main Repair – By Contractor – All Work To Completion Except Tunneling – 617
Gasket Mfg. – Rubber – 225
Gasoline Blending Plant – 581
Gasoline Dealer, Wholesale – 809
Gasoline Station – Retail – Including Repair Work
Gasoline Station Equipment Installation (Including Excavation) Or Repair – 675
Gasoline Station, Retail – Exclusively Gasoline Sales – 816
Gate Mfg. – Ornamental Metal – 413
Gated Community – 888
Gauge Mfg. – Ring, Plug Or Snap – 441
Gear Mfg. Or Grinding – 461
Gelatin Mfg. – 113
General Construction – Commercial – 651
Generator Mfg., Electric – 474
Geophysical Exploration – 955
Geothermal Well Drilling – By Contractor – 607
Gilling Of Fibers – 132
Glass Block Installation – Structural Use – 653
Glass Container Mfg. – 535
Glass Dealer – No Mfg., Glass Bending, Beveling, Grinding, Silvering Or Installation – 926
Glass Installer, Automobile – 815
Glass Installer, Except Automobile – 666
Glass Merchant – Bending, Beveling, Grinding Or Silvering Plate Glass By Separate Shop Crew – 536
Glass Mfg., Stained – 535
Glass Or Window Tinting, Except For Auto Glass – 667
Glass Ornament Mfg. – From Purchased Glass – 536
Glass Products Decorating Or Engraving By Specialist Contractor – 281
Glassware Mfg. – 535
Glazier, Away From Shop – 666
Glazing – 666
Glove Lining Mfg. – 161
Glove Mfg. – Fire Resistant – 509
Glove Mfg. – Knit – 134
Glove Mfg. – Rubber – 225
Glove Mfg., Except Fire Resistant, Industrial Use, Knit Or Rubber – 161
Glove Mfg., Including Baseball, Boxing, Handball Or Punching Bag Glove (Except Rubber Gloves) – 205
Glucose Mfg. – 107
Goat Farm – 0083
Gold Leaf Mfg. – 458
Gold Plating – 449
Golf Cart – Rental, Sale And/Or Maintenance – By Specialist Contractor – 814
Golf Club Heads Or Shafts Mfg. – Wood – 309
Golf Club Mfg. – Metal – 456
Golf Course – Miniature – 969
Golf Course – Pro Shop – Operated By Golf Course – 944
Golf Course – Pro Shop – Operated By Specialist Contractor – 928
Golf Course – Public Or Private – 944
Golf Course Operated By Hotel – 973
Golf Driving Range – 969
Goodwill Stores – 928
Governing Class
Grading – 609
Grading Preparatory To Building Erection – 609
Grain Dealer – 924
Grain Elevator Operation – 855
Grain Farm – 0006
Grain Harvesting By Contractor – 007
Grain Mill – Permanently Located Mill – 101
Grain Mill, Portable, Operated By Contractor – 007
Grandstand Or Bleacher Mfg. – Metal – 413
Grandstand Or Bleacher, Erection By Contractor – Portable – Wood – 651
Granite Countertop Installation – 668
Graphite Products Mfg. – 507
Grass Cutting Along Highways By Specialist Contractor – 012
Grass Cutting, Lawns, By Contractor – 012
Grass Seed Raising – 0006
Grate Installation In Boilers, By Specialist Contractor – 677
Grating Mfg. – Open Steel Flooring – 413
Grave Digging – By Contractor – 609
Gravel Crushing By Dealer – 059
Gravel Or Sand Digging Or Excavation – Including Crushing – 055
Grease And Tallow Mfg. – 114
Grease Mfg., Animal – 114
Grease Mixing Or Blending, Not Animal Or Vegetable – 581
Greenhouse Erection – 651
Greenhouse, Flower Or Vegetable Raising – 0011
Greeting Card Printing By Web Press – By Publisher Or Contractor – 281
Greeting Card Shop – 928
Grey Iron Foundry – 425
Grinding Wheel Mfg. – 513
Grindstone Mfg., No Quarrying – 513
Grist Mill – Permanently Located – 101
Grocery – Wholesale – 911
Grocery Store – Retail – 917
Grocery, Tea, Coffee Dealer – Retail – 917
Ground Personnel – Aircraft And/Or Airport Operations – 7428
Group Home – Intermediate Care Facility For Individuals With Intellectual Disabilities- Regardless Of Client Count – 940
Group Homes For Persons With Mental Illness – 941
Grouting – Including Drilling – Placing Of Cement, Plastic Compounds Or Concrete, Or Pumping Of Fly Ash – 654
Guard Or Patrol Service – By Contractor – 954
Guardrail Erection – By Specialist Contractor – 658
Guardrail Or Metal Fence Erection – By Road Contractor – 601
Gun Forging, Iron And Steel – 431
Gun Range – Private Or Public – Outdoor – 969
Gun Range – Private or Public – Indoor – 968
Gun Shop – Retail – 928
Gun, Handgun Mfg. – 445
Guniting (Shotcrete Installation) – 654
Gunstock Mfg., Finished – 309
Gunstock Mfg., Unfinished Shapes – 306
Gutter Installation – Metal – 676
Gymnastics Training – 968
Hackling Of Fibers – 132
Hair Dryer Mfg. – Hand-Held – 473
Hair Processing (Excluding Dehairing Or Wig-Making) – 132
Hair Transplantation – 957
Hairdressing Shop – 977
Halfway House – Pre-Parole Or Probation – 986
Ham – Boiled, Boneless Or Cured Mfg. – 106
Hamburger Or Hamburger Patty Mfg – 119
Hammock Mfg. – 163
Hand Tool Mfg. – Electric – Portable – 473
Hand Tool Mfg. – Non-Forged (Excluding Axes, Agricultural Tools, Sledgehammers Or Wheelbarrows) – 445
Handbag (Women’s) Store – 928
Handbag, Mfg. – From All Materials – 205
Handbill Distribution – 951
Handgun Mfg. – 445
Handicapped – Transportation Services For – 828
Handkerchief Mfg. – 161
Handle Mfg. – Wood – 306
Hangar Operation – 7428
Hardscaping Installation – 653
Hardware Mfg. – Nonferrous – By Foundry Method – 447
Hardware Mfg., N.O.C. Including Foundry – 445
Hardware Store – Retail – 925
Hardware Store – Wholesale – Temporary Staff – 881
Hardware Store – Wholesale – 926
Hardwood Dimension And Flooring Mill, No Sawmill Operation – 305
Hardwood Floor Laying – 648
Hardwood Flooring Dealer – 855
Harness Or Saddle Mfg. – 205
Harvesting By Contractor – 007
Hat Block Mfg. – Wood – 309
Hat Frame Mfg., Ladies – 161
Hat Lining Mfg. – 161
Hat Mfg., Felt – 161
Hat Mfg., N.O.C. – 161
Hat Mfg., Safety – See Helmet
Hat Store – Cloth, Felt, Fur Or Straw – 916
Hatchery – No Poultry Raising – 924
Hatters’ Fur Processing – 130
Hauling Contractor, N.O.C. – 811
Hay Baling, By Contractor – 007
Hay Dealer – 924
Head Start Program – 891
Headboard Mfg. – Wood (Upholstery Work If Conducted By A Sep. Crew In A Sep. Dept. Shall Be Separately Rated) – 323
Health Club – 884
Health Food Dealer – Wholesale – 911
Health Food Store – Retail – 917
Health Or Exercise Club – 884
Hearing Aid – Sale And Service – 920
Hearing Aid Ear Mold Mfg. – 489
Hearing Aid Mfg. – 485
Hearse Body Mfg. – 451
Heart Scan Systems Mfg – 488
Heat Treating Of Wood Packaging Materials (Including Pallets) – By Specialist Contractor – 855
Heat-Treating Of Metal – By Specialist Contractor – 433
Heater Or Radiator Mfg. – Cast Iron – 425
Heating Equipment – Installation – Hot Water Or Steam – 663
Heating Pad Mfg. – Fabric Covering Only – 163
Heating Pad Mfg. – 473
Heating Systems – Hot Forced Air, Repair Or Service – Cleaning, Oiling Or Adjusting – 664
Heating Systems Installation, Except Electric, Hot Water Or Steam – 664
Heating, Ventilating Or Air Conditioning Equipment Or Parts Dealer – Wholesale – 885
Heel Mfg. – Rubber – 225
Helicopter Operation, N.O.C. – 7424
Heliport Operation – Ground Personnel – 7428
Helmet Mfg., Safety – Use Appropriate Plastics Molding Class
Hemp Spinning And Weaving – 132
Herb Dealer – Wholesale – 911
Herbicide Mfg. – 551
Herbs – Blending, Grinding And Packing – 104
Hide Dealer – Including Salting – Curing – 924
High Explosives Mfg. – 4771
Highway Maintenance, Scraping, Paving Or Repaving By Contractor – 601
Highway Operation – Toll Collector – 951
Hobby Shop – Retail – 928
Hockey Player, Coach, Manager Or Sports Official – Professional or Semiprofessional – 970
Hog Farm – 0034
Hoist Installation, Service Or Repair – Permanently-Sited – 675
Hoisting Systems Mfg. – 465
Holiday Decorations Mfg. – Paper Or Plastic – 259
Home Freezer Dealer – Retail – 922
Home Health Aide – 943
Home Health Care Services – Nonprofessional Staff – 943
Home Health Care Services – Professional Staff – 942
Home Improvements And/Or Remodeling – 652
Homemaker Service – 943
Homeowners Association – 888
Homeowners’ Association
Honeycomb Products Mfg – 261
Hood Mfg., Range – 454
Horizontal Or Directional Drilling – For Underground Utility Construction – By Contractor – 607
Horse Breeding Farm Or Boarding/Training Stable – 801
Horse Driven Carriage Tours Or Taxis – 801
Horse Shoeing By Specialist Contractor – 801
Horse Show – 969
Horseshoe Mfg. – 431
Hose Mfg. – Plastic – 222
Hose Mfg. – Rubber – 225
Hosiery Dyeing – 135
Hosiery Finishing – 135
Hosiery Mfg. – 135
Hospice Care Performed In Client’s Residence – Nonprofessional Staff – 943
Hospice Care Performed In Client’s Residence – Professional Staff – 942
Hospital, All Employees – 961
Hospital, Psychiatric – 958
Hospital, Rehabilitation – 958
Hospital, Veterinary – 959
Hot Air Ballooning – 7424
Hot House, Vegetable Raising – 0011
Hot Tub Or Spa Dealer – Retail – 925
Hot Tub Or Spa Dealer – Wholesale – 926
Hot Water Tank – Installation, Service Or Repair – 663
Hotel – All Other Employees
Hotel Kitchen Equipment Mfg – 454
Hotel Restaurant Employees
House Cleaning By Contractor – Interior – 882
House Furnishings Installation – 670
House Furnishings Mfg. – From Textile Fabrics – 163
House Moving – See Wrecking Or Demolition Or Building Moving Or Raising Project – Gen. Aud. & Class
House Slippers Mfg. – 204
Household Appliance Store, Small – Retail – 925
Household Appliances Dealer, Major – Retail – 922
Household Appliances Dealer, Small – Wholesale – 926
Household Bleach, Dry Or Liquid Mfg. – 571
Household Cooking Utensil Mfg. – 454
Household Furniture Dealer – Retail – 922
Household Goods Packing At The Customer’s Location By The Moving Company Or By Independent Contractor – 806
Household Laundry Equipment Dealer – Retail – 922
Household Linens, Bedspreads, Towels, Drapes Mfg. – 163
Household Major Or Commercial Appliances, Electrical Or Gas – Service Or Repair – 662
Household Refrigerator Dealer – Retail – 922
Household Vacuum Cleaner Dealer – Wholesale – 926
Household Vacuum Cleaner Store, Small – Retail – 925
Housing Authority – 983
Humidifier Mfg. – 473
Humus Digging And Bagging – 609
Humus Or Topsoil Dealer – No Excavation – 855
Hydrant Mfg. Water – Cast Iron – 425
Hydraulic Device Mfg. – e.g., Jacks, Auto Lifts – 461
Hydraulic Stabilizer Mfg., For Trains – 445
Hydrogen Mfg – 553
Hydroponic Vegetable Production – 0011
Ice Cream Cabinet Mfg. – 456
Ice Cream Cone Mfg. – 105
Ice Cream Dealer – Wholesale – 911
Ice Cream Mfg. – 110
Ice Cream, Store Or Street Vending – Retail – 928
Ice Dealer – No Mfg. – 855
Ice Mfg. – Not Dry Ice – 104
Ice Mfg., Dry Ice – 553
Ice Skating Rink – Indoor – 968
Implant Mfg. – Medical (e.g., Hips, Knees) – 459
Impregnated Fabrics Mfg. – 139
Incandescent Light Bulb Mfg – 486
Incubator Mfg. – Metal – 456
Index Card Mfg. – 265
Industrial Boiler Mfg. – 415
Industrial Caterer – 898
Industrial Crane Installation, Service Or Repair – Permanently-Sited – 675
Industrial Film Production Company – 936
Industrial Gas Mfg. – 553
Industrial Knife Mfg. – All Types – 445
Industrial Launderer – 141
Industrial Locomotive And Parts Mfg. – 416
Industrial Pattern – Cast-Metal, Mfg
Industrial Truck Mfg. – 463
Infant Wear Service Laundry – 141
Inflatable Amusement – Rental – 922
Infrared Homing Systems Mfg – 485
Injection Molding Of Plastics – 221
Ink Mfg., Printing – 563
Inorganic Pigment Mfg. – 563
Inpatient Non-Hospital Detoxification Facility Licensed As Medical Or Social Setting Detoxification – 958
Insecticide Mfg. – 551
Inspection Of Mercantile, Mfg. Or Risks For Insurance Or Valuation Purposes – By Independent Contractor – 951
Inspection Of Mercantile, Mfg. Or Risks For Insurance Or Valuation Purposes – By Insurance Company – 984
Installation Of Hod Hoists – 675
Installation Of Telephone Or Electric Pole Hardware – 656
Installation Of Telephone Or Electric Transformers – 656
Installation Or Dismantling Of Machinery And Industrial Equipment, By Contractor – 675
Institutional Caterer – 898
Instrument – Professional Or Scientific – Service Or Repair – Shop Or Field – 952
Insulated Clothing Mfg. – Thermal Type – 161
Insulation (Asbestos) Encapsulation Or Removal (Including Pipe Insulation) – 643
Insulation Dealer – 855
Insulation Work, N.O.C – 647
Insulation Work, Pipe (Except For Asbestos) – 663
Insulation Work, Pipe (Incl. Asbestos Encapsulation Or Removal) – 643
Insulation Work, Residential – 647
Insurance Adjuster – By Independent Contractor – 951
Insurance Company – 984
Insurance Traveling Auditor – Independent Contractor – 951
Integrated Circuit Mfg – 472
Intercommunication System Installation, Within Buildings – 660
Intercommunications Equipment Mfg. – 485
Interior Decorator – No Installation Work – Classify Per Business Of The Employer
Interior Design Firm, Supervising Or Consulting – 905
Interior Marble Installation – 668
Interior Stripping/Gutting Of Buildings – 651
Interior Tile Mosaic Work – 668
Interior Trim Installation – Wood – 648
Intermediate Care Facility For Individuals With Intellectual Disabilities – Regardless Of Client Count – 940
Internal Combustion Engine Mfg. – 461
Internet Service Provider – 759
Inventory Service – By Specialist Contractor – 951
Investigative Agency – All Types – 904
Investment Casting – 445
Investment Castings Mfg. – Nonferrous Metals – 447
Invisible Fence Installation – 660
Iron Erection, Ornamental Or Non-Structural Only – 658
Iron Erection – 655
Iron Forging – 431
Iron Foundry, N.O.C. (See Also Classes 427 And 445) – 425
Iron Or Steel Erection, Structural – 655
Iron Or Steel Merchant, New Materials Only – 857
Iron Or Steel Scrap Dealer – 858
Iron Recovery By Chemical Means – 551
Iron Shutter Mfg. – 413
Iron, Ornamental, Fabrication Shop – 413
Irrigation Plant, Selling And Pipe-Distributing Water – 753
Irrigation System Construction – 609
Jackhammer Mfg. – 461
Jalousie Or Jalousie Screen – Metal Or Glass, Erection Of – Commercial – 651
Jalousie Or Jalousie Screen – Metal Or Glass, Erection Of – Residential – 652
Jalousie Or Jalousie Screen Mfg. – Metal Or Glass – 456
Jam Mfg – 113
Janitor Contractor – 971
Janitorial Supply Dealer – Wholesale – 926
Jelly Mfg. – 113
Jetty Construction – State Coverage Only – 611
Jewel Setting And Mounting – 458
Jeweler, Findings And Materials Dealer – 920
Jewelry Mfg. – 458
Jewelry Polishing – 458
Jewelry Store – Wholesale Or Retail – 920
Jig Or Fixture Mfg. – 441
Jockey – Employed By A Horse Breeding Farm Or Boarding/Training Stable – 801
Jockey – Employed By A Race Track – 969
Juice Mfg. – Fruit – 113
Jukebox Operation, Service Or Repair – 933
Junk Dealer – 860
Jute Spinning And Weaving – 132
Karate Or Other Martial Arts Institute – 968
Keg Mfg. – Wood – 305
Kerosene Distribution – 809
Kerosene Mfg – 581
Ketchup Mfg. – 104
Kiddie Rides – All Operations – Permanently Sited – 969
Kiddie Rides – Traveling – 939
Kiln Drying Of Lumber – By Sawmill – 301
Kiln Drying Of Lumber – No Sawmill Operations – 855
Kindergarten, Not Operated In Conjunction With Grade School – 891
Kiosk Mfg. – 311
Kitchen And/Or Bath Fixture Dealer – 885
Kitchen Cabinet Installation – Wood – 648
Kitchen Cabinet Mfg. – Wood – 311
Kitchen Equipment Exhaust Duct Cleaning – By Specialist Contractor – 971
Kitchen Equipment Installation – (Commercial) – 646
Kite Mfg. – 163
Knapsack Mfg – 166
Knit Glove Mfg. – 134
Knit Goods Mfg., N.O.C – 134
Knitting Mill, Hosiery – 135
Label (Pressure-Sensitive) Printing By Web Press – By Specialist Contractor – 281
Label Mfg. – Metal – 441
Label Mfg., Woven Labels – 132
Label Printing – Non-Pressure-Sensitive – Assign Applicable Printing Class
Labor Union – 903
Laboratory Animal Breeding Or Raising (Rats, Mice, Guinea Pigs, Rabbits, Etc.) – 959
Laboratory Glassware Mfg. – From Purchased Glass – 536
Lace Mfg. – 134
Lacquer Mfg. – 563
Lacrosse Player, Coach, Manager Or Sports Official – Professional Or Semiprofessional – 970
Ladder Mfg. – Metal – 456
Ladder Mfg. – Wood – 305
Laminated Glass Products Mfg. – From Purchased Glass – 536
Laminated Wood Building Beam And Column Mfg. – 305
Laminating – Paper – By Contractor – 263
Lamp (Floor Or Table) Assembly Only – No Metal Or Wood Fabricating – 319
Lamp Or Portable Lantern Mfg. – 445
Lamp Post Mfg. – Metal – 413
Lamp Shade Frame Mfg. – 457
Lamp Shade Mfg. (Excluding Frame Manufacturing) – 163
Land Surveying – By Specialist Contractor – 955
Landfill Operation – 609
Landfill Operations By A Rubbish Or Garbage Removal Contractor – 995
Landscape Architectural Firm – No Construction Work – 905
Landscape Contractor – 012
Landscaping Supplies Dealer (e.g., Mulch, Topsoil Or Stone) – 855
Lapidary – 458
Laser Printer Cartridge Mfg. Or Remanufacture – 483
Laser Printing By Contractor – 932
Last Block Mfg. – 305
Last Form Mfg. – Wooden – 441
Last Mfg. – Cast Metal
Latex, Foamed Mfg – 225
Lath Mfg. – Wood – 306
Lathing – 669
Launderer, Industrial – 141
Laundry – Coin-Operated – Self-Service – 928
Laundry Collection By Dry Cleaner – 142
Laundry Collection By Launderer – 141
Laundry Collector Without Laundry (Excluding Contract Hauler) – 928
Laundry Equipment Installation, Service Or Repair – Industrial – 675
Laundry, Hand – 141
Laundry, N.O.C. – 141
Laundry, Waste Cloth, Operated By Dealers In Used Materials – 862
Law Firm – 956
Lawn Care Service Company – Including Lawn Cutting, Maintenance Or Spraying – 012
Lawn Mower Sale Or Service (Including Riding Type) – 925
Lawn Sprinkler Installation – 663
Lead Mfg., Red Or White – 402
Lead Paint Removal (From A Pipe Surface) – By Contractor – 663
Lead Paint Removal (From Any Non-Pipe Surface) – By Contractor – 651
Lead Pencil Mfg. – 309
Lead Scrap Dealer – 859
Lead Sheet, Pipe And Shot Mfg. – 402
Lead Smelting And Refining, Primary – 402
Lead Smelting – 402
Leaf Spring Mfg. – 435
Leash Mfg. – 205
Leather (Imitation) Mfg. – 227
Leather Belting Mfg. – 205
Leather Clothing Mfg. – 161
Leather Dealer – 201
Leather Dressing – 201
Leather Embossing – 205
Leather Finishing – 201
Leather Goods Mfg., N.O.C. (See Also Gloves, Hats, Shoes) – 205
Leather Skiving – 205
Leather Tanning – 201
Levee Construction – 609
Library – Public – 890
Library Cabinet Mfg. – Wood – 311
Licorice Extract Mfg. – 104
Life Care Community – With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher – 960
Life Care Community – With Less Than 50 Pct. Of Beds Licensed As Intermediate Care Or Higher – 974
Life Jacket Mfg. – Inflatable Rubberized Fabric – 225
Life Jacket Or Preserver Mfg. – 166
Life Raft Mfg. – Rubber – 225
Light Emitting Diode Mfg. – 472
Light Industrial Or Manufacturing Business Operations – Temporary Staff – 544
Lighting Fixture And Supplies Store – 925
Lighting Fixtures And Supplies Dealer – 886
Lighting Fixtures Mfg. – 445
Lime Burning Or Processing – By Specialist Contractor – 501
Lime Spreading – 007
Limousine Services – 817
Linen Cloth Weaving – 132
Linen Mfg. – House Furnishings – 163
Linen Supply Service Including Laundering – 141
Linen Thread Mfg. – 132
Linens Shop – 916
Lingerie Mfg – 161
Lining For Casket Interiors Mfg. – No Casket Mfg. Or Upholstery Work – 163
Lining Mfg. – Hat – 161
Linings, Sewing Into Coats By Hand – 161
Linoleum Laying – 670
Linoleum Mfg – 227
Liquefied Petroleum Gas Dealer And Distributor – 809
Liquid Crystal Display Mfg. – 472
Liquid Oxygen Tank Mfg. – Metal Plate – 415
Liquid Waste Treatment Plant – 753
Liquor Or Wine Store – Retail – 928
Liquor/Wine Dealer – 924
Livestock (Excluding Dairy Or Horses) Farm – Animal Raising In Fields/Pastures – 0083
Livestock Commission Merchant – 801
Livestock Dealer – 801
Livestock Tattooing, By Contractor – 959
Locker Mfg. – Metal – 456
Locks, Installation In New Buildings – 648
Locksmith – Including Shop – A Specialist Contractor – 925
Locomotive And Parts Mfg. – 416
Log Dealer – No Logging Or Sawmill Operations – 855
Log Mfg. – Synthetic (Wax And Sawdust Combination) – 571
Logging – By Chain Saws – 009
Logging – By Means Of Mechanized Equipment – 015
Logging Or Lumbering Business – Trucking To Sawmill Or Unrelated Customer – Assign Applicable Logging Class
Logging Tools Mfg – 433
Long Term Care Facility – With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher – 960
Loose-Leaf Binder Or Ledger Mfg. – 265
Lubricant, Blending – 581
Lubricating Oil And Grease Mfg., Excluding Animal And Vegetable Products – 581
Luggage Mfg., Excluding Trunks – 205
Luggage Store – Retail – 928
Lumber And Building Material Dealer – Store Employees – For Use In Conjunction With Class 855 Only – 935
Lumber Cutting, Incidental Cutting To Size, By Lumber Yards – 855
Lumber Dealer – 855
Lumber Yard, Secondhand Material – 855
Lumbering – By Chain Saws – 009
Lumbering – By Means Of Mechanized Equipment – 015
Lunch Meat Distributor – No Lunch Or Delicatessen Meat Manufacturing – Wholesale – 911
Luncheon Meats Mfg. – 106
Luncheonette – 897
Macaroni, Spaghetti, Vermicelli Or Noodles Mfg. – 105
Machine Belting Installation Or Repair – 675
Machine Guard Mfg. – Sheet Metal – 454
Machine Shop, N.O.C. – 461
Machine Tools Mfg. – Metal – Cutting Or Forming Types – 441
Machine-Painting Shade Cloth – 139
Machined Automobile Parts Mfg., N.O.C – 461
Machined Parts Mfg., N.O.C. – 446
Machinery Erection, Service Or Repair – 675
Machinery Mfg. – Industrial, N.O.C. – 464
Machinery Or Industrial Equipment Installation, Service Or Repair Or Dismantling, By Contractor – 675
Machinery Reconditioning (Excluding Conveyors) – Shop Operations Only – 464
Magazine Printing By Publisher Or Contractor – 282
Magnesium Metal Mfg. – Electrolysis Of Fused Magnesium Chloride Process – 551
Magnesium Metal Mfg. – Ferro-Silicon Process – 551
Magnesium Metal Mfg., N.O.C – 551
Magnetic Resonance Imaging (MRI) Mfg. – 488
Maid Service Contractor – Interior – 882
Mail Delivery – Under Contract To United States Postal Service – 812
Mail Order House – Use Appropriate Wholesale Store Classification
Mail Order Pharmacy – 927
Mail Sorting Service – By Specialist Contractor – 948
Mailing And Shipping Store – By Independent Contractor – 928
Mailing Lists – Compiling/Selling – Risk’s Only Operation – 953
Mailing Or Addressing Company Including Incidental Printing – 948
Mailing Tube Mfg. – 259
Main Construction – Gas, Steam Or Water – Local Distribution Systems – All Work To Completion Except Tunneling – 617
Maintenance Of Buses, By Bus-Operating Company – 817
Maintenance Of Buses, By Public Garage – 815
Maintenance Of Premises, Not Tenanted Buildings
Major Household Appliance Dealer – Wholesale – 921
Malleable Iron Foundry – 427
Malt Liquors Mfg. And Distribution – 108
Malted Milk Mfg. – From Powdered Milk, Sugar, Malt And Cocoa – 104
Malted Milk Powder Mfg., Including Dehydration Of Milk – 109
Manhole Cover Mfg. – Cast Iron – 425
Manicuring Shop – 977
Manufactured Gas Utility – 751
Manufacturing Or Light Industrial Operations – Temporary Staff – 544
Manure Dealer – 855
Map Mfg. Relief, Made Of Plaster – 502
Marble Cutting Or Polishing – 855
Marble Products Mfg. – Artificial – 222
Marble Setting, Exterior Only – 653
Marble Setting, Interior Only – 668
Marina – State Coverage Only – 716
Marina – With Federal Coverage – 6826F
Marine Appraiser Or Surveyor – 951
Marine Railway Operator – 6872F
Marketing Staff – Temporary Staff – 949
Martial Arts (Including Karate) Institute – 968
Mask Mfg. – Costume – Cloth – 161
Masonry, N.O.C. – 653
Massage Therapy Services – 977
Match Mfg. – Paper – 259
Maternity Apparel Shop – 916
Maternity Home – No Medical Services – 986
Mattress Dealer – 921
Mattress Mfg – 165
Mattress Store – Retail – 922
Mausoleums And Monuments In Cemeteries, Erection Only – 608
Mayonnaise Mfg. – 104
Meals On Wheels – 898
Measuring Or Dispensing Pump Mfg – 461
Measuring Tape Mfg. – Cloth – Sewing Type – 163
Meat Chopper Mfg. – 445
Meat Dealer – Wholesale – Including Cutting Or Deboning Of Fresh Meat – 910
Meat Dealer – Wholesale – No Processing Whatsoever – 924
Meat Packing Plant – Wholesale, Including Slaughtering – 111
Meat Products Mfg., N.O.C. – 119
Meat Slicers Or Grinders – Counter Type – Service Or Repair – 952
Meat, Fish Or Poultry Store – Retail – 915
Mechanical Consulting Engineering Firm – 955
Mechanical Pencil Mfg. – 459
Medical Diagnostic Lamp Mfg – 486
Medical Equipment Mfg., Electronic – Diagnostic Or Treatment – 488
Medical Implant Mfg. – (e.g., Hips, Knees) – 459
Medical Service – Temporary Help – 946
Medical Supply Store – Retail – 928
Medicinal Extract Mfg. – 104
Medicine Ball Mfg – 205
Medicine Mfg – 555
Megetron Device Mfg. (Specialty Electron) – 486
Melting Of Nonferrous Scrap Metals – 402
Men’s Clothing & Furnishings Store – 916
Mental Health Center – Outpatient Services Only – 957
Mercerizing Of New Goods – 139
Merchandise Warehouse – Cold Or General Merchandise – 813
Merchandise Warehouse – Furniture – Including Moving – 806
Mercury Switch Mfg. – 473
Messenger (Not Employed By A Messenger Or Courier Service Company) – 951
Messenger Service – On Foot, By Bicycle Or Motor Vehicle – 808
Metal Anodizing – 449
Metal Arches Mfg., For Buildings – 413
Metal Can Mfg., Seamed – 454
Metal Can Mfg., Seamless – 403
Metal Ceiling Installation – 676
Metal Fence Erection – By Specialist Contractor – 658
Metal Furniture Mfg. – 456
Metal Furring, By Contractor – 655
Metal Lath Mfg. – 413
Metal Partition, Shelving, Locker, Office And Store Fixture Installation – 646
Metal Polish Mfg. – 563
Metal Powder Mfg. – Crushing Or Grinding – By Independent Contractor – 059
Metal Road Plate Rental – 855
Metal Salvaging, From Slag Dumps – 055
Metal Service Center (Ferrous Or Nonferrous Metals) – 857
Metal Shipping Barrels, Drums, Kegs Or Pails – Used, Dealer – 454
Metal Spinnings Mfg. – 454
Metal Stampings Mfg. – 454
Metal Storm Sash Installation – Commercial – 651
Metal Storm Sash Installation – Residential – 652
Metal, Sheet Goods Mfg., N.O.C. – 454
Metallizing Of Fabrics – 227
Meters – Electric, Installing, Repairing And Testing, Including Shop – By Contractor – 661
Microfilming – 932
Micrometer Mfg. – 487
Microphone Mfg. – 485
Microwave Communication Equipment Mfg – 485
Military Tank Hull Mfg – 415
Milk Hauling – By Contractor – 805
Milk Or Milk Products Dealer – Wholesale – 911
Milk Processor – Fluid – 109
Milk Producer – Fluid Only – 0036
Milk Products Mfg., N.O.C. (Excluding Ice Cream Mfg.) – 109
Milking Equipment Installation – 663
Millinery And Straw Hat Mfg – 161
Millinery Mfg., Felt – 161
Millinery Store – 916
Milling – Wet Corn – 107
Milling Of A Road’s Surface – By An Independent Contractor Or The Paving Contractor – 601
Milling Of Grain – Permanently Located – 101
Milling Of Grain, With Portable Mills – 007
Millwork Plant – 305
Millwork, Hand Assembling Or Glazing, Not Performed By A Millwork Plant – 855
Millwrighting – 675
Mine Car Mfg – 416
Mineral Color Mfg – 563
Mineral Milling – 059
Mineral Water, Carbonated – Bottled Or Canned – 112
Mineral Wool Mfg. – Including Spinning And Weaving – 513
Miniature Golf Course – 969
Miniature Tube Mfg. – From Ferrous Metals – 407
Miniature Tube Mfg. – From Nonferrous Metals – 403
Miniature Valve And Fitting Mfg. – 459
Mining Consulting Engineering Firm – 955
Mink Farm – 0034
Mirror Installation – 666
Mirror Mfg. – From Purchased Glass – 536
Missile Guidance Equipment Mfg. – 485
Mixed Gas Utility – 751
Mobile Catering – 898
Mobile Crane & Hoisting Operations, By Rigging Contractor – 657
Mobile Crane Leasing Or Rental – With Operators By Specialist Contractor – 802
Mobile Crane Repair, By Specialist Contractor – 814
Mobile Equipment Dealer – Factory, Farm Or Construction – 814
Mobile Home – Setup Or Warranty Service – By Specialist Contractor – 818
Mobile Home Dealer – 818
Mobile Home Mfg. – Non Self-Propelled – 451
Mobile Home Park – 888
Mobile Home Park Maintenance – By Contractor – 971
Mobile Phone Repair – 952
Model Or Pattern Mfg. – Wood Or Metal, Shop Only, Excluding Castings – 441
Modem Mfg. – 483
Modular Home Mfg. – 305
Modular Home Setup Or Erection, Warranty Service, Remodeling Or Repair – By Dealer Or Contractor – 652
Molasses Mfg – 107
Mold Mfg., Excluding Castings – 441
Monorail System Installation (Except For Public Transportation) – 675
Monument Or Memorial (Cemetery) Cutting, Engraving And/Or Polishing – 855
Mop Head Mfg., From Cotton Waste, No Other Operations – 132
Mop Mfg – 309
Mortar Mfg., No Construction Work – 855
Mosaic Tile Installation – 668
Mosquito Netting – No Mfg. Of Net – 163
Moss Ginning – 132
Motel – 973
Motel, Motor Court, Etc. – All Other Employees
Motion Picture Production Company – 936
Motion Picture Theater – 967
Motion Pictures, Development Of Films, No Other Operations – 928
Motor Controller Assembly – 476
Motor Oil (Used) – Collection By Specialist Contractor – 809
Motor Vehicle Parts And Accessory Dealer – 934
Motorcycle Dealer (Including Sale Of Accessory Merchandise Such As Clothing, Racing Gear, Etc.) – 818
Motorcycle Funeral Escort Service – 817
Motorcycle Mfg. – 463
Mover – Household Or Office Furniture – With Or Without Storage Facility – 806
Mucilage Mfg – 563
Mulch Dealer – 855
Multiplexer Mfg. – 485
Municipal Or County Employees, N.O.C. – 980
Museum – All Types – 887
Museum Display Creation – By Independent Contractor – 955
Mushroom Bed Filling With Compost – By Contractor – 007
Mushroom Dealer – Wholesale – 907
Mushroom Raising – 0008
Mushroom Spawn Production – 0008
Music Lessons By Specialist Contractor – 965
Music Video Production Company – 936
Musical Instrument Mfg. – Metal – 458
Musical Instrument Mfg. – Wood – 323
Musical Instrument Rental – Except Pianos And Organs – 928
Musical Instruments Rental – Pianos And Organs – Retail – 922
Musician, Independent Contractor – 967
Mustard (Prepared) Mfg – 104
Nail Mfg. – Wire – 457
Nail Mfg., Not Wire – 445
Nailhead Ornamentation Attaching Nailheads Or Similar Articles To Textile Fabrics By Means Of Foot Presses – 161
Nanny Service – By Specialist Contractor – 891
Naphtha Distribution – 809
Naphtha Mfg. In Petroleum Refinery – 581
Napkin Mfg. – Cloth – 163
Napkin Mfg. – Paper – 259
Narrow Fabric Mill – Cotton, Wool, Silk Or Man-Made Fibers – 132
Natural Gas Utility – 751
Navigational Instruments Mfg. – 485
Necktie Mfg., From Fabric – 161
Necktie Mfg., Knitted – 134
Needle, Pin, Hook Or Eye Mfg. – 459
Neighborhood Homes For Persons With Intellectual And/Or Developmental Disabilities – 941
Neon Sign Mfg. – Shop Only, No Installation, Service Or Repair – 486
Neon Sign Mfg., Installation Or Repair – 673
Net Mfg. – Classify According To Materials Used
Netting – Mosquito – No Mfg. Of Net – 163
News Agent Or Magazine Distributor – Retail – 928
News Agent Or Magazine Distributor – Wholesale – 924
Newspaper Inserts (e.g., Advertising, Sunday Comics, Sunday Magazines) Printing By Publisher Or Contractor – 282
Newspaper Printing By Publisher Or Contractor – 282
Newspaper Reporter Or Photographer – 951
Nightclub – 899
Nitroglycerin Mfg. – 4771
Non-Carbonated Beverage Mfg., N.O.C. – 104
Non-Destructive Testing – All Kinds – By Specialist Contractor – 955
Non-Mobile & Self-Propelled Construction Equipment – Rental Or Sale – 855
Non-contact Sports Athletic Team, Professional Or Semiprofessional – 991
Nonferrous Metals Cold Rolling, Drawing, Extruding, Or Forging – 403
Nonferrous Metals Foundry – 447
Notebook Mfg. (No Paper Mfg.) – All Types – 265
Notepad Mfg. – 265
Nurse – Private Duty – 942
Nurse – RN And LPN Including Aides – Temporary Help – 946
Nurses – Visiting Patients In Private Homes – 942
Nursing Home – With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher – 960
Nut Or Bolt Mfg. – 445
Nuts (All Types) – Cleaning and Shelling – By Specialist Contractor – 104
Nuts (Edible) Dealer – 924
Nylon Mfg. – 581
Nylon Spinning And Weaving – 132
Office Furniture Dealer – 921
Office Furniture Mfg. – Metal – 456
Office Machine Dealer – Wholesale – 924
Office Machine Mfg. – 483
Office Machine Repair – Shop Or Field – 952
Office Machine Store – Retail – 928
Office Supply Dealer – Wholesale – 924
Office Supply Store – Retail – 928
Offset Duplicating – 932
Oil Blending – Not Animal Or Vegetable – 581
Oil Distributing, Retail And Wholesale – 809
Oil Field Machinery Or Equipment Mfg. – Classify According To Materials Used
Oil Field Tank Painting – 655
Oil Mfg., Animal – 114
Oil Mfg., Vegetable – 551
Oil Or Coal Dock Operation – Waterfront – 7313F
Oil Or Gas Pipeline Construction – Cross-Country – 609
Oil Or Gas Pipeline Operation – 752
Oil Re-Refining, Used Motor Oil – 581
Oil Refining, Petroleum – 581
Oil Spill Cleanup – 995
Oil Still Pipe Insulation – 663
Oil Storage Tank Mfg. – Metal Plate – 415
Oil Well Equipment Dealer – 926
Oil Well Tools Mfg. – 433
Oilcloth Mfg – 227
Opening Of Fibers – 132
Optical Instrument Or Lens Mfg. – 487
Optical Store, Including Lens Grinding And Optometrists – 920
Optometrist Office – 957
Orchard Or Fruit Farm – 0016
Orchard Or Vineyard – 0016
Orchard Work, Fumigating Or Pruning By Contractor – 005
Orchestra – 967
Ore Dock Operation – 7313F
Ore Milling – 059
Organ Building – Including Installation – 323
Organ Tuning – Away From Shop – 952
Organ, Electronic – Mfg. – 483
Ornamental Brass Erection – 658
Ornamental Brass Goods Mfg. – 413
Ornamental Bronze Erection – 658
Ornamental Iron Grill Erection – 658
Ornamental Iron Railing Erection – 658
Ornamental Or Architectural Metal Work Mfg – 413
Orthopedic, Prosthetic And Surgical Appliances And Supply Dealer – Wholesale – 924
Orthopedic, Prosthetic, And Surgical Appliances And Supply Store – Retail – 928
Oscillator Mfg. – 472
Osteopath Office – 957
Ostrich Farm – 0034
Outboard Motor Or Motor Part Mfg – 461
Oven (Conveyor) Installation, Service Or Repair – 675
Oven Mfg. – Metal Industrial Drying Ovens – 456
Overhead Crane Mfg. – 465
Overhead Door Installation – 675
Oversize Loads On Highways – By Specialist Escort Contractor – 817
Oxygen Or Hydrogen Mfg – 553
Package Liquor Store – 928
Packaging – Contract – Non-Crating – Temporary Staff – 879
Packaging Machinery Mfg. – Including Automatic Filling Type Machinery (Not Bottling) – 464
Packaging, Contract – Crating – In Shop – 305
Packaging, Contract – Non-Crating – 923
Packing Case Mfg. – 305
Packing House – Wholesale, Including Slaughtering – 111
Packing Household Goods At The Customer’s Location By The Moving Company Or By Independent Contractor – 806
Padding And Upholstery Filling Mfg. – 130
Paint Brush Cleaner Mfg. – 563
Paint Dealer – Wholesale – 926
Paint Mfg., No Red Or White Lead Mfg. – 563
Paint Or Colors Mfg. – Temporary Staff – 587
Paint Remover Mfg – 563
Paint Store – Retail – 925
Paint, Varnish, Lacquer Or Enamel Mfg – 563
Paintball Game Playing Facilities – Outdoor – 969
Painting Lines On Highways Or Roads – 601
Painting Lines On Parking Lots Or Tennis Courts – 608
Painting Of: Bridges, Oil Field Tanks, Steel Structures Or Tanks – 655
Painting Or Powder Coating Metal Parts – Shop – By Specialist Contractor – 445
Painting Ship Hulls – 6872F
Painting, Including Shop And Preparatory Sandblasting – 665
Pallet Mfg. – 305
Panel Mfg. – Soft Wood Or Plywood – 305
Panel Or Partition Mfg. – Sheet Metal – 456
Panel Or Wall Installation – Precast Concrete – 654
Paper Bag Mfg. – 259
Paper Box Mfg. – 257
Paper Coating And Glazing – By Paper Mill – 255
Paper Cup, Dish Or Plate Mfg. – 259
Paper Dealer, Used – 862
Paper Document Conservation – By Specialist Contractor – 955
Paper Dress Pattern Printing – 281
Paper Finishing – By Paper Mill – 255
Paper Finishing – By Specialist Contractor – 263
Paper Hat Mfg. – All Types – 259
Paper Industry Machinery Mfg. – 464
Paper Laminating – By Contractor – 263
Paper Mfg. – Asbestos – 509
Paper Mfg. – 255
Paper Mill – 255
Paper Or Cardboard Mailing Tube Mfg. – 259
Paper Or Foil Goods Mfg. – 259
Paper Or Paper Products Dealer – 924
Paper Products Mfg., N.O.C. – 259
Paper Sheeting, Slitting Or Winding – 259
Paper Towel Mfg. – 259
Paper Twine Mfg. – 132
Paperhanging – 667
Papier-Mache Goods Mfg – 259
Parachute Mfg. (Hardware Mfg. To Be Separately Rated) – 166
Paratransit Service – 828
Parcel Delivery Company – See Section 2 Class Footnote – 808
Park, N.O.C. – 969
Parking Areas – 825
Parking Enforcement Officer (Meter Maid) – Employed By A Parking Authority – 954
Parking Enforcement Officer – Employed By A Municipality – 980
Parking Garage Construction – Concrete – 654
Parking Meter Installation, Service Or Repair – 933
Parquet Floor Laying – 648
Parquet Flooring Mfg. – Hardwood – 311
Particle Board Mfg. – 255
Partition Installation – 646
Partition Mfg. – Ornamental Iron – 413
Partition Mfg. – Wood – 311
Partitions (Cardboard) Mfg. – For Boxes Or Containers – 259
Party Decorations Or Favors Mfg. – 259
Party Supplies Rentals – Retail Or Wholesale – 922
Pattern (Dress) Printing – Paper – 281
Pattern Or Model Mfg. – Wood Or Metal, Shop Only, Excluding Castings – 441
Pavers (Decorative Brick Or Stone) Installation – 653
Paving Mixtures Mfg. – 855
Paving Or Repaving, Road And Street – 601
Paving, Driveway – Blacktop Or Cement – 608
Paving, Wood Block, Interior – 648
Pawn Shop – 928
Peanut Butter Mfg – 104
Peanut Handling – Cleaning, Grading or Shelling – By Specialist Contractor – 104
Peat Digging – 609
Peat Moss Dealer – 855
Peg Or Skewer Mfg. – Wood – 306
Pellet Mfg. – Wood – 101
Pen Or Pen Point Mfg. – 459
Pencil Stock Mfg. – Wood – 306
Pencil, Penholder Or Crayon Pencil Mfg. – Wood – 309
Pendant Jewelry Mfg. – 458
Pennant Mfg. – 163
Perforated Metal Mfg. – 454
Perfume, Cosmetic Or Other Toilet Preparations Mfg. – 571
Perfumery Extract Mfg. – 571
Periodical Printing By Publisher Or Contractor – 282
Personal Computer Store – Retail – 928
Personal Leather Goods Mfg. – 205
Pest Strip Mfg. – 551
Pesticide Mfg. – 551
Pet Cremation Service – No Veterinary Services – 997
Pet Food Mfg. – Canned – Non Farm Domestic – 113
Pet Grooming – By Specialist Concern – 928
Pet Shop – Retail – 928
Pet Sitting And/Or Dog Walking Service(s) – By Contractor – 959
Petroleum Broker – 809
Petroleum Bulk Stations And Terminals – Including Blending And Mixing – 809
Petroleum Refining – 581
Pharmaceutical Or Surgical Goods Dealer, N.O.C. – 924
Pharmaceutical Preparation Mfg. – 555
Pharmacy – Retail Or Internet Or Mail Order – 927
Photocopy Machines – Service Or Repair – Shop Or Field – 952
Photocopy Shop – 932
Photoengraving – By Specialist Contractor – 281
Photoflash Cube Mfg. – 486
Photographer – Aerial – 7424
Photographer – 928
Photographic Equipment And Supplies Store – Retail – 928
Photographic Equipment Or Supplies Dealer – Wholesale – 924
Photographic Film And Dry Plate Mfg. – 255
Photographic Studio, Not Producing Motion Pictures, And Outside Work – 928
Physical Therapy – By Specialist Contractor – 957
Physician Office – 957
Piano Mover – 806
Piano Or Organ Store – Retail – 922
Piano Or Organ Store – Wholesale – 921
Piano Or Player Piano Mfg. – 323
Piano Tuning – 952
Picking Of Fibers – 132
Pickle Mfg. – 113
Picture Frame Mfg. – Wood – 311
Pie Filling Mfg. – 113
Piggery – 0034
Pigment Color Mfg – 563
Pilates Studio – 884
Pile Driving – State Coverage Only – 611
Pillow Cover Mfg. – 163
Pillow Mfg. – 163
Pin Or Needle Mfg – 459
Pinball Games – Service Or Repair By Vending Machine Operator – 933
Pipe Bending – Fabrication Shop – 413
Pipe Cleaner Mfg. – 132
Pipe Cleaning – Interiors Of Sewer Or Water Mains By Hydraulic Method – 995
Pipe Connection, For Boilers – 677
Pipe Covering Installation (Except For Asbestos) – 663
Pipe Insulation – Asbestos Encapsulation Or Removal – 643
Pipe Laying For House Or Service Connections, By Plumbing Contractor – 663
Pipe Mfg. – Brass, Copper Or Aluminum – 403
Pipe Mfg. – Cast Iron, N.O.C. – 425
Pipe Mfg. – Concrete – 511
Pipe Mfg. – Plastic – 222
Pipe Mfg. – Terra-Cotta – 512
Pipe Mfg., Fiber – 255
Pipe Mfg., Tobacco – Wooden – 309
Pipe Or Tube Merchant, Including Cutting, New Materials Only – All Types And Sizes – 885
Pipe Or Tube Mfg. – Iron Or Steel – 407
Pipefitting – House Connections – 663
Pipefitting, Installation Of Apparatus Or Machinery Outside Of Buildings – 675
Pipeline Construction, Oil Or Gas – Cross-Country – 609
Pipeline Reclamation, Oil Or Gas – 609
Pistol Mfg. – 445
Piston, Piston Pin Or Piston Ring Mfg – 461
Pitch And Putt Golf Course – 969
Pizza Assembly – No Baking Operation – 104
Pizza Shop – Retail – 897
Planing Mill – 305
Plant Food Mfg. – Mixed – 573
Plantscaper – Interior – 919
Plaster Block Erection – 653
Plaster Block Mfg – 511
Plaster Form Mfg. – 502
Plaster Mill – 501
Plaster Statuary Mfg. – 502
Plasterboard Installation – 645
Plastering, N.O.C – 669
Plastic Articles Mfg. – Injection Molding – Temporary Staff – 275
Plastic Articles Mfg., Injection Molding – 221
Plastic Articles Mfg., N.O.C. – Temporary Staff – 276
Plastic Articles Mfg., N.O.C. – 222
Plastic Bag Mfg. – 222
Plastic Composite Products Molding – 227
Plastic Material, Synthetic Resin, Or Nonvulcanizable Elastomer Mfg – 581
Plastic Mfg., Sheets And Rods – 222
Plastic Sign Letters Mfg. – Shop Only – 281
Plastic, Molded Products Mfg. N.O.C. – 222
Plastics Dealer – Scrap – 862
Plate Glass Installation – 666
Plate Glass Mfg. – 535
Plate Steel Mfg. – By Specialist Contractor – 406
Plate Work, Fabricated – 415
Plating Of Metal Articles – 449
Platinum Group Metals – Rolling, Drawing And/Or Extruding – 403
Playground Equipment Mfg. – 445
Playing Cards Mfg – 281
Pleating, Stitching Or Tucking – Dress Fabrics Or Trimmings – Not Clothing Mfg. – 136
Plumbers’ Fittings Mfg – 445
Plumbers’ Supplies Mfg., N.O.C. – 445
Plumbers’ Supplies Store – Retail – 925
Plumbing Fixture Fittings And Trim (Brass Goods) Mfg. – Cast – 447
Plumbing Supplies Dealer – Wholesale – 885
Plumbing, N.O.C. – 663
Plush Or Velvet Mfg. – 132
Plywood Container Mfg. – 305
Plywood Dealer – 855
Plywood Mfg., Including Veneer Mfg. – 305
Pneumatic Tool Mfg. – 461
Pocketbook Frame Mfg. – 457
Pocketbook Mfg. – From All Materials – 205
Police Deputies – 985
Police, Special School Police – 985
Policemen And Detectives – 985
Polish Or Leather Dressing Mfg. – 563
Polished Plate Glass Mfg. – 535
Polishing And Buffing, Shop Only – Specialist Contractor – 445
Polishing Cloth Mfg. – 163
Polishing Wheel Mfg. – Cloth Or Felt – No Metal Parts – 163
Polishing, Cleaning Or Sanitation Preparations Mfg. – 571
Pool Mfg. – Swimming – Inflatable Kiddie-Type Pools – 163
Pool Room – 968
Pool Table Dealer – Retail – 922
Popcorn Mfg. – 107
Porcelain Electrical Product Mfg – 513
Porcelain Mfg. – 513
Porch Enclosure Mfg. – 305
Pork Products Mfg. – Pickled, Cured, Salted And Smoked – 106
Portable Lamp Or Lantern Mfg. – 445
Portable On Demand Storage – Rental – Delivery To And Pick Up From Customer Locations – 813
Portable Toilet Leasing/Servicing – 992
Porters For Condominiums – 880
Post Construction Clean-Up – New Homes – By Specialist Contractor – 971
Postage Stamp And/Or Coin Dealer – Retail Or Wholesale – 920
Potato Chip Dealer – 924
Potato Chip Mfg. – 104
Potato Dealer – Wholesale – 907
Potato Flour Mfg. – 101
Pottery Mfg., Glazed – 513
Pottery Mfg., N.O.C. – No Brick, Tile, Sewer Pipe Or Gas Retorts – 513
Pottery Mfg., N.O.C. – Supplemental Dust Disease Loading – 0176
Poultry Dealer (Including Cutting Or Deboning) – Wholesale – 865
Poultry Dealer – Wholesale – No Processing Whatsoever – 924
Poultry Or Egg Producer – 0034
Poultry Or Small Game Dressing (To Kill And Prepare For Market) – 865
Poultry Vaccination, Debeaking And Sexing, By Contractor – 959
Poultry, Fish Or Meat Store – Retail – 915
Powder Coating Of Parts (Electrostatic Spray Application) – By Contractor – 445
Powder Metal Products Mfg. – 506
Powder Mfg. – Atomizing Molten Nonferrous Metal – 403
Powder Mfg. – Metal – Crushing Or Grinding – By Independent Contractor – 059
Power Controller Assembly – 476
Power Line Construction – 656
Power Pipe Fabrication – 413
Power Washing Of Exterior Walls Or Decks At Residential Or Commercial Sites – By Contractor – 971
Pre-School – Early Education Services – By Independent Contractor – 891
Precast Concrete Panel Or Wall Installation – 654
Precast Concrete Products Mfg. – Shop – 511
Precious Metal Refining, Primary – 402
Precious Stone Cutting, Polishing Or Setting – 458
Prefabricated Building Mfg. – Wood, Shop Work – 305
Prefabricated Wooden Building And Structural Member Erection – 651
Preserving Or Canning Of Food – 113
Presort Bureau – Mail Sorting – By Specialist Contractor – 948
Press Forging – 431
Pressed Or Blown Glass Mfg. – 535
Pressure Vessel Mfg. – Industrial Metal Plate – 415
Pressure-Sensitive Label Printing By Web Press – By Specialist Contractor – 281
Pressure-Sensitive Labels Or Paper Mfg. – 263
Pretzel Mfg. – 105
Pretzel Shop – Heating Baking And/Or Selling On The Premises – 918
Primary Smelting And Refining Of Nonferrous Metals, N.O.C – 402
Primer, Paint, Mfg. – 563
Printed Circuit Board Mfg. – By Specialist Contractor – 471
Printed Circuit Board Stuffing By Contractor – 471
Printers’ Finisher – By Specialist Contractor – 281
Printers’ Roller Mfg. – 225
Printing – Books Or Greeting Cards By Web Press – By Publisher Or Contractor – 281
Printing – By Laser Method – By Contractor – 932
Printing – Principally Sheet-Fed Press Production (Of Any Printed Product) – 285
Printing – Temporary Staff – 297
Printing Ink Mfg. – 563
Printing Of Fabrics – 139
Printing Plate Mfg. – By Specialist Contractor – 281
Printing Trade Machinery Or Equipment Mfg. – 464
Printing, N.O.C. – 281
Prison Cell Erection – Steel – 658
Private Duty Nurse – 942
Private Electric Utility – 755
Pro Shop – Golf Course – Operated By Specialist Contractor – 928
Process And Batch Control Systems Assembly – 476
Process Control Systems Mfg./Assembly – 476
Processed Meat Products Mfg – 106
Processed Waste And Recovered Fibers And Flock Mfg. – 130
Produce Dealer – Wholesale – 907
Produce Store – Retail – 917
Professional Or Semiprofessional Athletic Team: Contact Sports – 970
Professional Or Semiprofessional Athletic Team: Non-contact Sports – 991
Projectile Loading – 4771
Projectile Or Shell Casing Mfg.: Forging – Separately Rate Loading Or Testing With Explosives – 431
Projectile Or Shell Casing Mfg.: Secondary Machining – Separately Rate Loading Or Testing With Explosives – 461
Propane Gas Dealer – 809
Psychiatric Hospital – 958
Psychiatrist Office – 957
Psychologist (M.A. or Ph.D.) Office – 957
Public Accounting Firm – 962
Public Address Systems Installation – Including Loudspeakers – 660
Public Health Nurse – 942
Public Library – 890
Public Weighers And Samplers Of Steamship Agency – State Coverage Only – 709
Publisher – Outsources Printing, Performs Product Distribution – 924
Pulley Block Mfg. – Wood – 306
Pulp (Paper) Mfg. – 255
Pump Installation, Service Stations – 675
Pump Installation, Water – 663
Pump Mfg. – 461
Pump, Air And Gas Compressor, And Pumping Equipment – Installation, Service Or Repair – 675
Punch List Repairs – By Contractor To A New House – 652
Punch Mfg., For Marking Metal – 441
Purse Mfg. – From All Materials – 205
Putty, Caulking Compound, And Allied Product Mfg. – 563
Pyrometer Mfg. – 488
Pyroxylin Mfg., Not For Use In Explosive Mfg. – 551
Quarry, Cement – Operated By Manufacturer – 501
Quarry, Gravel Or Slag Excavation – Including Crushing – 055
Quartz Crystal Culturing – 472
Quick Oil Change And Lubrication Garage – 815
Quick Printer – 932
Quilt Or Comforter Mfg – 163
Quilted Cloth Manufacturing Contractor – For Garments Or Household Furnishings – 136
R.E.A. Cooperative – 755
Rabbits – Slaughtering, Dressing And Packing For The Trade – 865
Race Track Operation – 969
Race Track, Pari-Mutuel Clerks – 953
Racing Stable – 801
Racing Sulky Mfg. – 413
Racquetball Club – 968
Radar Devices Mfg – 485
Radiation Exposure, Supplemental Loading – 9985
Radiator Cabinet Or Shield Mfg. – Metal – 456
Radiator Mfg., Auto – 454
Radiator Or Heater Mfg. – Cast Iron – 425
Radio & Television Tube Mfg – 486
Radio And Television Tower, Fabrication – 411
Radio Broadcasting Station – 936
Radio Commercial Recording – 936
Radio Or Television Parts And Accessories Store – Retail – 925
Radio Or Television Transmitting, Signaling Or Detection Equipment Or Apparatus Mfg. – 485
Radio, Television Or Audio Equipment Store – Retail – 925
Radio, Television, Stereophonic Or High Fidelity Equipment, Parts Or Accessories Dealer – Wholesale – 926
Radon Mitigation – 664
Railing Erection – Metal – 658
Railing Mfg. – 413
Railing Or Stair Mfg. – Wood – 305
Railroad Car Mfg. – 416
Railroad Car Or Locomotive Spring Mfg – 435
Railroad Construction, By Contractor – 605
Railroad Maintenance Of Way, By Contractor – 605
Railroad Tank Car Cleaning – By Contractor – 995
Railroad, N.O.C. – Including Shop – 721
Railway Maintenance Car Mfg – 416
Raincoat And Other Waterproof Outer Garments Mfg. – 161
Rattan Or Fiber Furniture Mfg. – 323
Rayon Mfg. – 581
Rayon Spinning And Weaving – 132
Razor Blade Mfg. – Safety – 459
Razor Mfg. Or Repair – Electric – 473
Ready-Mixed Concrete Dealer – 855
Real Estate Agency – Clerical Workers In Office – 953
Real Estate Agency – Outside Salespersons – 951
Receivers – Radio Communication Mfg. – 485
Receiving Station – Dry Cleaner – No Dry Cleaning At Same Or Contiguous Location – 928
Receiving Station – Laundry – No Laundering At Same Or Contiguous Location – 928
Reclaiming Rubber – 225
Record Dealer, Vinyl – Retail – 928
Recording Devices Mfg. – 485
Recovery Of Usable Automobile Parts
Recreational Facility Or Amusement Devices, Indoor – See Entry By Topical Name – 968
Recreational Facility Or Amusement Devices, Outdoor – See Entry By Topical Name – 969
Recreational Vehicle Campground – 978
Recreational Vehicle Dealer – 818
Red Lead Mfg – 402
Refractory Products Mfg. – 512
Refrigerated Showcase Mfg. – Wood – 311
Refrigeration Or Central Air Conditioning Units Installation Or Service – 664
Refrigeration System Parts And/Or Accessories Dealer – Wholesale – 885
Refrigerator Car Mfg. – 416
Refrigerator Mfg., Commercial Or Household – 456
Refrigerator, Household – Service Or Repair – 662
Refrigerator, Stove Or Washing Machine Store – Retail – 922
Refuse Container Or Dumpster Mfg. – From Metal Plate – 415
Rehabilitation Hospital – 958
Reinforcing Rod Setting – Including By Specialist Contractor – 654
Reinforcing Rods Or Bars Dealer – 857
Religious Retreats – 973
Relish Mfg. – Fruit Or Vegetable – No Pickling Operations – 104
Rental Or Sale Of Non-Mobile & Self-Propelled Construction Equipment – 855
Rental Service Stores And Yards – Classify On The Basis Of Principal Merchandise Rented
Repaving – Street Or Road – 601
Research And Development (Including Prototypes) – By Specialist Contractor – 955
Research Or Development – Testing By Manufacturers – For Own Products
Residential Facility For The Elderly – Non Medical – 979
Residential House Rental – 880
Residential Interior Cleaning Services – By Contractor – 882
Residential Planned Community – 888
Resin Coated Fabric Mfg. – 227
Resistor Mfg. – Less Than 1 H.P. – 472
Resort Hotel – All Other Employees
Respirator Equipment Mfg. – 488
Rest (Family) Care Homes – 941
Rest (Residential) Home – 979
Restaurant Booth Mfg. – Wood – 311
Restaurant Kitchen Equipment Mfg – 454
Restaurant Or Bar Supply Dealer (Other Than Beverages, Groceries Or Meat) – 924
Restaurant, N.O.C – 975
Retail Bakery – No Baking On Premises – 918
Retail Bakery – Selling Purchased Bakery Products – 918
Retail Store, N.O.C. – Temporary Staff – 883
Retail Store, N.O.C. – 928
Retaining Wall Construction (Excluding Concrete) – 653
Retaining Wall Construction – Concrete – 654
Retinning Of Metal Not Done In Rolling Mill – 402
Retirement Community – With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher – 960
Retirement Community – With Less Than 50 Pct. Of Beds Licensed As Intermediate Care Or Higher – 974
Reupholstering – 327
Ribbon Mfg., Textile Fabrics – 132
Riding Academy – 801
Rifle Mfg. – 445
Rigging – Non Ship – 657
Rigging, Ship – 6872F
Ringed Binder Mfg – 265
Rivet Mfg. – 459
Road Construction – Paving Or Repaving – 601
Road Maintenance By Municipal Employees – 980
Robe And Dressing Gown Mfg. – 161
Rock Excavation, Not Quarry, By Road Contractor – 602
Rock Excavation, Not Quarry, Not By Road Contractor – 609
Rock Wool Installation – 647
Rock Wool Mfg. – Including Spinning And Weaving – 513
Rolled Glass Mfg. – 535
Roller Bearing Mfg. – 467
Roller Derby Player, Coach, Manager Or Sports Official – Professional Or Semiprofessional – 970
Roller Mfg. – Covered Sleeves Only – 163
Roller Skating Rink – Indoor – 968
Rolling Mill – Ferrous Metals – By Specialist Contractor – 406
Rolling, Drawing Or Extruding Nonferrous Metals – Temporary Staff – 491
Ronald McDonald House Operation – 973
Roofing Compound Mfg., No Refining – 563
Roofing Installation – All Kinds – 659
Roofing Paper Or Roofing Felt Mfg. – 255
Room Divider Mfg. – 311
Rooming House Or Boarding House – All Other Employees
Rope Mfg. – Wire – 457
Rope Mfg., Including Fiber Preparation – 132
Rowing Club – 969
Rubber Band Mfg. – 225
Rubber Coating – 227
Rubber Garment Mfg., No Rubber Mill – 161
Rubber Products Mfg., N.O.C – 225
Rubber Reclaiming – 225
Rubber Stamp Mfg. – 281
Rubber Stock Dealer, Used – 862
Rubber Tile Installation – 670
Rubber Tire Dealer, Retail – 815
Rubber Tire Mfg. – 225
Rubber Tire Retreading – 225
Rubberized Fabrics Mfg – 225
Rubbish Or Garbage Removal – 995
Rug And Carpet Cleaning And Storage – 971
Rug Mfg – 132
Rust Proofing (Hot Dipping) Of Metals – 402
Saddle Mfg. – 205
Saddle Soap Mfg. – 571
Sadiron Mfg. – 445
Safe Installation – 675
Safe Mfg. – 461
Safe Moving – 657
Safety Belt Mfg. – Automobile – No Hardware Mfg – 163
Sail Making – 166
Salad Dressing Mfg. – 104
Salad Preparation – Cole Slaw, Egg, Potato, Etc – 104
Sales Stable – 801
Salesperson – Outside – 951
Salesperson, Delivering Goods By Automobile
Salesperson, Door-To-Door
Salt Refining – 551
Salvage Operations And Incidental Wrecking – See Wrecking Or Demolition Or Building Moving Project – Gen. Aud. & Cln
Sand Mold Mfg. – By Independent Contractor – 513
Sand Or Gravel Digging Or Excavation – Including Crushing – 055
Sandblasting The Outside Of Buildings – By Specialist Contractor – 653
Sandpaper Mfg. – 255
Sandwich Or Other Food Preparation By Vending Machine Operators – 897
Sandwich Shop – 897
Sandwich Spread Mfg. – Salad Dressing Base – 104
Sandwich Steak Mfg. – 119
Sanitary Company (Septic Tank, Cesspool Or Chemical Portable Toilet Cleaning) – 992
Sanitary Food Container Mfg. – Paper – 259
Sanitary Napkin Mfg. – 259
Sash Mfg. – Wood – 305
Sash, Door Or Assembled Millwork Mfg. – 305
Sash, Door Or Finished Millwork Dealer – 855
Sauces Mfg. – 104
Sauerkraut Mfg. – 113
Sausage Casings Dealer – Natural – Including Cleaning – 910
Sausage Or Other Prepared Meat Products Mfg. – 106
Savings And Loan – 988
Saw Blade Mfg. – All Types – 445
Sawdust Dealer – 855
Sawmill – 301
Scaffold Sale, Rental Or Erection, By Specialist Contractor – 675
Scale Adjustment, Service Or Repair, Counter Type – 952
Scale And Balance Mfg. – 445
Scale Installation Or Adjustment, Coin-Operated Type, By Vending Machine Operator – 933
Scale Installation Or Adjustment, Platform Or Beam Type – 675
Scanning of Documents – By Specialist Contractor – 932
Scenery – Theatrical – Curtain And Drapery Mfg. – 163
School Bus Operation, By Contractor – 804
School Crossing Guard – 980
School District – Public, Private Or Parochial – 965
School, Aircraft, All Employees Except Flight Crew – 965
School, Aircraft, Flight Employees – 7424
School, Trade Or Vocational – 965
Scoreboard Mfg., Installation Or Repair – Electric – 673
Scouring Compound Mfg. – 571
Scouring Of Natural Or Synthetic Fibers – 132
Scout Camp – 978
Scrap Metal Dealer – Ferrous Metals – 858
Scrap Metal Dealer – Nonferrous Metals – 859
Scrapple Mfg – 106
Screen Mfg., Window – Wood – 305
Screen Printing (Including Finished Textile Articles) – By Specialist Contractor – 281
Screw Machine Products – 445
Screw Mfg. – 445
Seafood Market – Retail – 915
Sealing Wax Mfg. – 571
Seasonal Hotel – All Other Employees
Seasoning – Prepared Sauces – Vegetable – 104
Secondary Smelting, Refining, And Alloying Of Nonferrous Metal And Alloys – 402
Secondhand Building Material Dealer – 855
Security Agency – 954
See Appropriate Foundry Class
See General Auditing & Classification Information
Seed Merchant – 924
Self-Service Gasoline Station – Retail
Semiconductor Refining – Silicon Wafers – 472
Semiconductor Test Equipment Mfg – 488
Semiprofessional Or Professional Athletic Team – Contact Sports – 970
Semiprofessional Or Professional Athletic Team: Non-contact Sports – 991
Senior Citizens Center – 976
Separating Of Natural Or Synthetic Fibers – 132
Septic Tank Cleaner – 992
Septic Tank Installation, By Specialist Contractor – 609
Septic Tank Mfg. – Concrete – 511
Serum Mfg. – 555
Service Connections, Electrical Contractor – 661
Set-Up Box Mfg. – 257
Setting Of Telephone Poles – 656
Sewage Disposal Plant, Municipal – 980
Sewage Disposal Plant, Private – 753
Sewer Cleaning – Interiors Of Sewer Or Water Mains By Hydraulic Method – 995
Sewer Cleaning, House Connections, Using Portable Equipment – 663
Sewer Construction, All Work To Completion Except Tunneling, See Class 615 – 603
Sewer Construction, Tunneling – 615
Sewing Contractor – Garment – 161
Sewing Machine – Service Or Repair – 483
Sewing Machine Attachment Mfg. (e.g., Hemmers, Binders) – 441
Sewing Machine Dealer – Wholesale – 926
Sewing Machine Mfg. – 483
Sewing Machine Store – Retail – 925
Sewing, Hand – 161
Shade Roller Mfg. – Wood – 306
Shaft Mfg. – All Types – 461
Shale Digging Or Excavation In Open Pits – 055
Shampoo Mfg. – 571
Sheepmen – 0083
Sheepskin Pickling – 201
Sheet Glass Or Sheet Window Glass Mfg – 535
Sheet Metal Aircraft Parts Mfg. – 456
Sheet Metal Products Fabrication, N.O.C., Shop Only – 454
Sheet Rock Installation – Within Buildings – 645
Sheet Rolling, Cold Rolling – By Specialist Contractor – 406
Sheet Stock Or Coil Stock Distributor – 857
Sheeting – Rubber Or Rubberized Fabric – 225
Shell Case Loading – 4771
Shellac Mfg. – 563
Shelter For The Homeless – 986
Shelters For Victims Of Domestic Abuse – 986
Shelving And Store Fixture Installation – 646
Shelving Mfg. – Metal – 456
Sheriff And Sheriff’s Deputies – 985
Shingle Mfg. – Wood, Including In Shop Staining – 305
Shingle Staining, In Shop, No Off-Premises Work – 305
Shingle Staining, On Structures, Including Shop Work – 665
Ship Building, Iron Or Steel Including Naval – 6843F
Ship Chandler – 926
Ship Cleaning – 6872F
Ship Repair – 6872F
Ship Scaling – 6872F
Shirt Making – Custom – 916
Shoddy Mfg. – 130
Shoe Findings Mfg – 204
Shoe Form Mfg. – Wood – 441
Shoe Mfg. – 204
Shoe Ornament Mfg. – Fabric – 163
Shoe Polish Mfg. – 563
Shoe Repairing – 204
Shoe Shining Or Polishing Cloth Mfg. – 163
Shoe Stock Mfg., No Tanning Or Leather Dressing – 204
Shoe Store – Wholesale Or Retail – 916
Shook Mfg. – 305
Shooting Range – Private Or Public – Indoor – 968
Shooting Range – Private Or Public – Outdoor – 969
Shopping Cart Mfg – 457
Shotcrete Installation (Guniting) – 654
Shotgun Mfg. – 445
Shoulder Pad Or Coat Front Mfg. – 161
Shoulder Strap For Lingerie Mfg. – Fabric – 161
Showcase Erection And Installation, No Mfg – 646
Showcase Mfg. – Metal – 456
Showcase Mfg. – Wood – 311
Shower Cap Mfg. – Plastic – 161
Shower Curtain Mfg. – Cloth, Plastic, Vinyl – 163
Shredding Of Agricultural Products By Contractor – 007
Shuttle Mfg. – 305
Shuttle Service – By Specialist Contractor – 817
Siding Installation (Aluminum, Vinyl Or Wood) – Commercial Structures – 651
Siding Installation (Aluminum, Vinyl Or Wood) – Residential – 652
Sign Erection, Removal Or Repair, Not Outdoor Advertising Company – 673
Sign Mfg. – Metal, Shop Only – No Erection – 454
Sign Or Sign Letter Mfg. – Wood, Shop Only, No Erection – 309
Sign Painting Or Lettering In Or Upon Buildings Or Structures – 679
Silica Gel Mfg. – 551
Silicon Chip Mfg. – 472
Silk Spinning And Weaving – 132
Silk Thread Or Yarn Mfg. – 132
Silk Throwing And Weaving – 132
Silo Building – Concrete, Shop Only – 511
Silo Building – Metal, Shop Only – 454
Silo Erection – Concrete – 654
Silo Erection – Masonry Or Tile – 653
Silo Erection – Metal Or Fiberglass
Silo Erection – Wood – 651
Silo Mfg. – Fiberglass, Shop Only – 227
Silo Mfg. – Wood, Shop Only – 305
Silver Plating – 449
Silverware And Plated Ware Mfg. – 458
Sisal Garnetting – 130
Skate Mfg. – 445
Skating Rink – Ice Or Roller – Indoor – 968
Skating Rink – Outdoor – 969
Skeet, Sporting Clays, Or Trapshooting Clubs Or Public Ranges – 969
Skelp Rolling – 407
Ski Mfg. – Metal – 456
Ski Mfg. – Wood – 309
Slag Digging Or Excavation – Including Crushing – 055
Slaughterhouse – Wholesale, Including Processing – 111
Sledgehammer Mfg. – 433
Sleeping Bag Mfg. – 163
Slipcover Installation – 670
Slipcover Mfg. – 163
Slipper Mfg. – 204
Slot Machine Gambling – 981
Slot Machine Mfg. – 483
Slum Clearance Projects – See Wrecking Or Demolition Or Building Moving Or Raising Project – Gen. Aud. & Class
Slurry Blasting Agents Mfg – 4777
Small Arms Mfg. – 445
Small Game Dressing And Packing – 865
Smelting Of Nonferrous Metals, N.O.C. – 402
Smokeless Powder Mfg. – 4771
Smokestack Or Chimney Lining – Industrial – 655
Snack And/Or Candy Trays – Sold On The Honor System – 933
Snack Food Dealer – Wholesale – 924
Snow Fence Mfg., Cutting Lath From Logs – 301
Snow Fence Mfg., Wire Twisting – 457
Snow Plowing Or Removal By Contractor – Road Or Off-Road
Snuff Mfg. – 115
Soap Dispenser Installation And/Or Servicing – Rest Rooms – By Specialist Contractor – 952
Soap Or Other Detergent Mfg – 571
Soapstone Products Mfg – 855
Soccer Player, Coach, Manager Or Sports Official – Professional Or Semiprofessional – 991
Social Caterer – 898
Society For Prevention Of Cruelty To Animals – 959
Sod Farm – 0006
Soda Bicarbonate Mfg. – 551
Soda Dispensers – Installation And Repair – 663
Soda Fountain Mfg – 456
Soda Fountain Or Counter Installation – Plumbing Or Electrical Wiring To Be Separately Rated – 646
Sodium Silicate Mfg. – 535
Soft Drink Distributing – Wholesale – 821
Soft Drinks (Carbonated) Mfg. – Bottled Or Canned – 112
Solar Control Film Installation In Window – 667
Solar Electric (Photovoltaic) System Installation – 661
Solar Water Heater Installation – Including Storage Tanks And Solar Panels – 663
Solvents Dealer – 924
Sonar Equipment Mfg. – 485
Sorority/Fraternity House – 896
Sound Insulation Installation – 647
Sound Recording Studio – 936
Sound System Installation – 660
Soup Kitchen – 898
Soup Mfg. – 104
Speaker Mfg. – 485
Speech Therapy – By Specialist Contractor – 957
Speedometer Mfg. – 488
Spice Dealer – Wholesale – 911
Spice Grinding – 104
Spice Store – Retail – 917
Spice, Cutlery Or Wine Racks Mfg. – Wood – 309
Spike Mfg. – 445
Spin Casting Foundry – Nonferrous Metals – 447
Spinning Of Fibers – 132
Spirituous (Distilled) Liquor Bottling By Distiller – 113
Sponge Rubber And Sponge Rubber Products Mfg. – 225
Spool Mfg. – Wood – 306
Sporting Goods – Knapsack Mfg. – 166
Sporting Goods Dealer – Wholesale – 924
Sporting Goods Mfg. – Classify By Materials Used
Sporting Goods Store – Retail – 928
Sports (e.g., Basketball, Ice Hockey Or Boxing) Amateur Training Facility Not Professional Or Semiprofessional – 968
Sports/Energy Drinks Mfg. (Non-Carbonated) – 104
Spray Painting – In Shop Only – 445
Spring Mfg. – Hot Wound – 435
Spring Mfg., Cold Wound – 457
Spring Water Bottling And/Or Distribution – 924
Sprinkler Installation – 663
Sprinkler Mfg., Automatic – 445
Stabilizer Mfg., Hydraulic For Trains – 445
Stable – 801
Stadium Operation – Outdoor – By Contractor Or Owner – 969
Stage Scenery – Theatrical – Curtain And Drapery Mfg – 163
Stained Glass Mfg – 535
Stained Glass Products Including Window Mfg. – From Purchased Stained Glass – 536
Stainless Steel Mfg. – 404
Stains – Varnish, Oil And Wax, Mfg. – 563
Stair Building (Wooden) Erection – 648
Stair Railing Mfg. – Metal – 413
Staircase Or Stair Mfg. – Wood – 305
Stamp (Postage) And/Or Coin Dealer – Retail Or Wholesale – 920
Starch Mfg. – By Wet Corn Milling – 107
Stationery Dealer – Wholesale – 924
Stationery Products Mfg. – 265
Stationery Store – Retail – 928
Statistical Report Printing By Publisher Or Contractor – 282
Stave Mfg. – Wood – 305
Steam Heating Company – 753
Steam Main Construction – All Work To Completion Except Tunneling – 617
Steam Packing Mfg. – Classify According To Materials Used
Steam Pressure Gauge Mfg. – 488
Steamship Lines Port Employees – 8726F
Steel Alloy Castings Mfg. – 421
Steel And Steel Alloy Scrap Dealer (Including Stainless Steel) – 858
Steel Barrel Or Drum Mfg. – 454
Steel Curtain Wall Mfg – 413
Steel Drum Or Barrel Dealer, Secondhand – 454
Steel Erection, N.O.C. – 655
Steel Fabrication, Bridge And Structural Shops – 411
Steel Foundry – 421
Steel Frame Structure Erection – 655
Steel Mfg. – 404
Steel Or Iron Merchant, New Materials Only – 857
Steel Pipe And Tube Mfg. – 407
Steel Rule Die Mfg. – 441
Steel Spring Mfg. – Except Wire (Cold Wound) Springs – 435
Steel Structures Painting – 655
Steel Tank Erector – 655
Steel Tower Erection For Cross-Country Electric Or Telephone Lines – 655
Steel Wire Drawing – 406
Steel Work In Connection With Boilers – 677
Steel Works, Structural – 411
Step Mfg. – Prefabricated Concrete – 511
Stereo Equipment Mfg. – 485
Stereophonic Or High Fidelity Equipment Dealer – Wholesale – 926
Stereophonic Or High Fidelity Equipment Store – Retail – 925
Stereotyping – By Specialist Contractor – 281
Stevedoring – Explosives Materials – Assign The Appropriate Stevedoring Class
Stevedoring Containers – 7327F
Stevedoring Tallymen – 8709F
Stevedoring, By Hand Or Hand Truck Exclusively – 7317F
Stevedoring, N.O.C. – 7309F
Still Mfg. – Pressure Metal Plate – 415
Stockyard – 801
Stoker Installation Or Repair – 663
Stoker Mfg. – 461
Stone Crushing By Other Than Producer Or Road Contractor – 059
Stone Crushing, By Road Contractor As Part Of Road Project – Assign Appropriate Quarry Class
Stone Cutting Or Polishing – Not By A Mine Or Quarry Operator – 855
Stone Setting – Non-Structural – 668
Stone Setting – Structural – 653
Stonework Erection By Contractor – 653
Stopper Mfg. – Rubber – 225
Storage – Cold Or General Merchandise – 813
Storage – Self-Service – 971
Storage Battery Mfg. – 475
Storage Warehouse, Public – 813
Store – Furniture – Wholesale – 921
Store Businesses – Retail Or Wholesale – Temporary Staff – 929
Store Counter Mfg. – Wood – 311
Store, Florist – Fresh Cut Flowers – Retail Or Wholesale – 919
Store, Furniture – Retail – 922
Store, Retail, N.O.C. – 928
Store, Wholesale, N.O.C. – 924
Storm Drain Construction – 603
Storm Window Or Storm Door Installation – Wood Or Metal – Residential – 652
Storm Window Or Storm Door, Installation – Wood Or Metal – Commercial – 651
Stove Mfg. – Cast Iron – 425
Stove Mfg. – Sheet Metal, Commercial Or Household – 456
Stoves, Household Or Commercial, Electric Or Gas – Service Or Repair – 662
Strap Mfg. – From Leather, Simulated Leather Or Plastic – 205
Street Or Road Construction Or Maintenance – Scraping, Paving Or Repaving – 601
Street Or Road Landscape Planting And Maintenance – By Specialist Contractor – 012
Street Or Road Rock Excavation – 602
Street Sweeping – By Contractor – 995
Stringing Of Electric Or Telephone Lines – By Contractor – 656
Structural Clay Products Mfg. – 512
Structural Glass Block Installation, Interior – 653
Structural Members, Laminated Wood – Arches, Trusses, Timbers – 305
Structural Steel Fabrication – 411
Stucco Work, Building Interiors – 669
Stucco Work, Exterior Walls – 653
Stuffed Toy Mfg. – Cloth – 163
Stuffing Printed Circuit Boards, Adding Wiring And Chassis By Contractor Per Customer Design – 471
Stunt Flying – 7424
Sub-Surface Work – Road Or Street Construction – 602
Substitute Teachers – Temporary College Or School Staff – 895
Subway Construction – Use Appropriate Contracting Classes
Suede Clothing Mfg. – 161
Sugar Cane Milling – 107
Sugar Refining – 107
Sugar Repacking, Mixing, Blending Only – 104
Suit, Skirt, And Coat Mfg. – 161
Sulfate Mfg. – 551
Sulfonated Oil And Assistant Mfg – 581
Sulfuric Acid Mfg – 551
Sulky Mfg., Racing – 413
Summer Camp – 978
Sump Pump Installation – 663
Supercharger Mfg. – 461
Supermarket – 917
Supplemental Dust Disease Loading – Class 512 – 0175
Supplemental Radiation Exposure Loading – 9985
Surfacing Or Resurfacing Of Road Or Street – 601
Surgical Instrument Mfg. – 487
Surveying Equipment Mfg. – 487
Sushi Bar – Assign The Applicable Restaurant Class
Suspender Mfg. – No Buckles, Webbing Or Leather Parts Mfg – 161
Sweeping Of Parking Lots – Shopping Areas And Similar Areas, By Specialty Contractor – 971
Swim Club – Indoor – 968
Swim Club – Outdoor – 969
Swimming Pool Cleaning Or Maintenance – By Specialty Contractor – 971
Swimming Pool Installation – All Types Except Iron Or Steel – All Work To Completion – 674
Swimming Pool Installation – Iron Or Steel – 655
Swimming Pool Liner Installation – Vinyl, By Swimming Pool Installation Contractor – 674
Swimming Pool Liner Installation – Vinyl, By Swimming Pool Maintenance Contractor – 971
Swimming Pool Plastering – By Specialist Contractor – 653
Swimming Pool Supply Store – 925
Swimming Pool Tile Installation – By Specialist Contractor – 653
Swimming Pool, Public Or Private – Outdoor – 969
Swiss Screw Machine Shop – 459
Switch Mfg. – Household – 473
Switchgear Or Switchboard Apparatus Mfg. – 474
Switching Locomotive And Parts Mfg. – 416
Synagogue – 963
Synthetic Log Mfg. (Wax And Sawdust Combination) – 571
Synthetic Rubber Intermediates Mfg. – 581
Synthetic Rubber Mfg. – 581
Syrup Mfg., For Soda Fountains – 113
Syrup Or Molasses Refining – 107
TV Dinner Type Meals, Cooking, Packing And Freezing – 104
Table Cloth Mfg. – 163
Table Pad Mfg. – From Cardboard And Fabric – 163
Tablet Computer Repair – 952
Tachometer Mfg. – 488
Tack Mfg. – 459
Tag Printing – 281
Tai Chi Instruction – 884
Tailor Shop – No Dry Cleaning – 916
Talc Mill – 059
Tallymen – State Coverage Only – 709
Tank Building – Wood, Shop Only – 305
Tank Cleaning – Permanently-Sited – Including Bulk Storage Type By Contractor – 995
Tank Erection – Steel – 655
Tank Erection – Wooden – 651
Tank Freight Car Mfg. – 416
Tank Installation, Gas Stations – 675
Tank Mfg. – Pressurized Or Non-Pressurized, Including For Tank Trucks – From Metal Plate – 415
Tank Painting – 655
Tank, Seat Or Cabinet Mfg. – Toilet – Wood – 323
Tanning Extract Mfg. – 551
Tanning Salon – 977
Tanning, Leather – 201
Tape Mfg. – Asbestos – 509
Tape Mfg. – Mending – Fabric – 163
Tape Recorder Mfg – 485
Taping And Seaming Of Wallboard – 645
Tar Refining – 551
Tattoo Parlor – 977
Tattooing, Livestock, By Contractor – 959
Tavern – 899
Tavern Supply Dealer (Other Than Beverages, Groceries Or Meat) – 924
Tax Preparation Service – 962
Taxicab Company – 803
Taxidermist – 922
Taximeter Installation Or Repair – 815
Taximeter Mfg. – 488
Tea – Blending And Mixing Including Packing Into Teabags – 104
Tea Dealer – No Blending Or Mixing – Wholesale – 911
Telecommunications Company – 757
Telecommuter – 953
Telemetering Equipment Mfg. – 485
Telephone (Including Cell or Mobile) Store – Retail – 928
Telephone (Private Branch Exchange) Apparatus Programming, Service Or Repair By Contractor – 952
Telephone – Coin-Operated – Installation, Service Or Repair By A Specialist Business Or Contractor – 933
Telephone Book Printing By Publisher Or Contractor – 282
Telephone Cable Laying With Automatic Equipment – Street To Building – By Specialist Contractor – 660
Telephone Company – 757
Telephone Dealer – Wholesale – 924
Telephone Equipment Or Apparatus Mfg. – 485
Telephone Line Construction By Contractor – 656
Telephone Operator – 953
Telephone Or Radio Installation – Automobile – 966
Telephone Service Or Repair By Specialist Crew Of A Contractor Or Other Than By Telecommunications Company – 952
Telephone Wiring Installation Within Buildings – By Specialist Contractor – 660
Telescope Mfg. – 487
Television Broadcasting Station – 936
Television Or Radio Advertisements – Filming Or Video Production Or Recording – 936
Television Tube Mfg. – 486
Television, Cable – Installation Of New Systems, Except Towers – 759
Television, Radio, Stereophonic Or High Fidelity Equipment Dealer – Wholesale – 926
Television, Video And/Or Audio Equipment Service Or Repair, Including Installation Of Antenna – 966
Television, Video And/Or Audio Equipment Store – Retail – 925
Temporary Apparel Mfg. Staff – 191
Temporary Automobile, Truck Or Trailer Body Mfg. Staff – 495
Temporary Battery Mfg. Staff – 499
Temporary Candy, Chocolate Or Chewing Gum Mfg. Staff – 187
Temporary Carpentry, N.O.C. Staff – 693
Temporary Clerical Staff – 889
Temporary College Or School Staff – 895
Temporary Department Store Staff – 877
Temporary Electrical Wiring (Within Buildings) Staff – 695
Temporary Electronic Component Mfg. Staff – 497
Temporary Excavation Staff – 691
Temporary Food Products Mfg., N.O.C. Staff – 185
Temporary Hardware Store – Wholesale – Staff – 881
Temporary Marketing Staff – 949
Temporary Medical Staffing – 946
Temporary Packaging – Contract – Non-Crating Staff – 879
Temporary Paint Or Colors Mfg. Staff – 587
Temporary Plastic Articles Mfg. – Injection Molding Staff – 275
Temporary Plastic Articles Mfg., N.O.C. Staff – 276
Temporary Printing Staff – 297
Temporary Retail Store, N.O.C. Staff – 883
Temporary Rolling, Drawing Or Extruding Nonferrous Metals Staff – 491
Temporary Staff – Construction Or Erection Operations – 682
Temporary Staff – Furniture Store Wholesale – 871
Temporary Staff – Manufacturing Or Light Industrial Operations – 544
Temporary Staff – Retail Or Wholesale Store Businesses – 929
Temporary Staff-Heavy Service – See Employment Contractor Temporary Staff General Auditing & Classification Info – 937
Temporary Staff-Maintenance Or Service – See Employment Contractor Temporary Staff General Auditing & Class Info – 947
Temporary Warehousing Staff – 867
Tender Mfg., Locomotive – 416
Tennis Club – Indoor – 968
Tennis Club – Outdoor – 969
Tennis Court, Public – Outdoor – 969
Tennis Racquet Mfg. – Metal – 456
Tent Installation – 681
Tent Mfg. – 166
Termite Control – By Contractor – 971
Terra-Cotta Mfg. – 512
Terrazzo Floor Laying – 668
Testing – Non-Destructive – All Kinds – By Specialist Contractor – 955
Textile Bag Mfg. – Canvas Or Burlap – 166
Textile Bleaching And Dyeing – 139
Textile Machinery Installation, Service Or Repair – 675
Textile Machinery Mfg. – 464
Textile Mending, Invisible Weaving Of Wearing Apparel – 161
Textile Mfg. – Asbestos – 509
Textile Piece Goods Dealer – 916
Textile Printing – 139
Textile Weaving – 132
Theater (Including Drive-In) – 967
Theatrical Productions – 967
Theatrical Scenery – Curtain And Drapery Mfg. – 163
Therapeutic Riding Center – 801
Thermocouple Mfg. – 488
Thermometer Mfg. – 488
Thermostat Mfg. – 488
Thread Mill – 132
Threshing By Contractor – 007
Thrift Store (Used Clothing, Furniture, Household Items) – Retail – 928
Tie Mfg. – Neckwear – 161
Tiffany Lamp Shade Mfg. – From Purchased Stained Glass – 536
Tile Dealer – Ceramic – Wholesale – 926
Tile Floor Laying – Ceramic Or Mosaic – 668
Tile Floor Laying, Not Ceramic Or Mosaic – 670
Tile Mfg., Decorative – 513
Tile Mfg., Roofing, Structural Or Terra-Cotta – 512
Tile Store – Ceramic – Retail – 925
Tile Wainscoting Installation – 668
Timber Cruiser (Exclusive Duties) – 951
Time Clocks, Recording Employee Time – Service Or Repair – 952
Tin Foil Mfg – 403
Tin Plating – 449
Tin Smelting And Refining – 402
Tinsel Mfg. – 259
Tire And Inner Tube Mfg. – 225
Tire Cord And Fabric Mfg. – 132
Tire Dealer – Used – For Recycling (May Include Shredding) – 862
Tire Dealer – Wholesale – 934
Tire Dealer, Retail – 815
Tire Recapping Or Retreading – 225
Tissue Paper Products Mfg. – Facial Or Toilet – 259
Tobacco (Chewing And Smoking) And Snuff Mfg. – 115
Tobacco Auction Sales Warehouses – 924
Tobacco Farm – 0006
Tobacco Product Dealer – Wholesale – 924
Tobacco Products Store – Retail – 928
Tobacco Rehandling – 115
Tobacco Stemming And Redrying – 115
Tomato Dealer (Fresh) – Wholesale – 907
Tomato Paste Mfg. – 113
Tomato Products Dealer – Wholesale – 911
Toner (Dry) Mfg. – 563
Tool Mfg. – Forged – 433
Tool Mfg., N.O.C. – 441
Tool Sharpening, Industrial Tools – 441
Toothpick Mfg. – 309
Topsoil Or Humus Dealer – No Excavation – 855
Torsion Bar Spring Mfg – 435
Towel Mfg. – Paper Or Disposable – 259
Towel Mfg., Textile Fabrics (Except For Disposable Towel Mfg.) – 163
Towel Or Toilet Supply Dealer – Not Connected With Laundry – 916
Towel Supply Service Including Laundering – 141
Tower, Transmission, Fabrication – 411
Towing Company – 815
Town Employees, N.O.C. – 980
Toy Mfg. – Rubber – 225
Toy Mfg. – Stuffed Animals Or Other Cloth Stuffed Toys – 163
Toy Mfg. – Wood – 311
Tractor Dealer, Including Servicing And Repair – 814
Tractor Mfg. – 463
Trade Journal Printing By Publisher Or Contractor – 282
Trade School – 965
Traffic Control Systems Assembly – 476
Traffic Light Installation – By Contractor – 661
Trailer (All Types) Sales, Rental Or Leasing – 818
Trailer Mfg. – 451
Training Film Production Company – 936
Trains, Electric – Toy Or Model Mfg. – 473
Transducer Mfg. – 472
Transformer Mfg. (1 H.P. Or More) – 474
Transformer Mfg. – Less Than 1 H.P. Used In Electronic Devices – 472
Transistor Mfg. – 472
Transmitting, Industrial And Special Purpose Electron Tube Mfg – 486
Transponder Mfg. – 485
Transportation Services For The Elderly – 828
Transportation Services For The Handicapped – 828
Trash Compactor Mfg. – 456
Trash Dumpster/Debris Box Rental/Service – 995
Trash Removal Including Containerized – 995
Trash Transfer Station – Non-Municipal – 995
Traveling Amusement Device Operator – 939
Traveling Carnival – 939
Traveling Circus – 939
Traveling Insurance Auditor – Independent Contractor – 951
Traveling Insurance Company Auditor – 984
Traveling Orchestra – 967
Tree Pruning, Spraying, Repairing, Trimming Or Fumigating – By Contractor – 005
Trellis Mfg. – Wood – 305
Trimming Windows – By Independent Contractor – 951
Trimmings Mfg., Fancy Trimmings Or Piping, Not Manufacturing Binding, Tape Or Ribbon – 136
Trophy Store (Including Assembly And Nameplate Inscribing) – 928
Truck Body Mfg. – Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis – 451
Truck Cab Mfg. – Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis – 451
Truck Dealer – New And/Or Used Trucks – 818
Truck Mfg. – 463
Truck Rental – Without Drivers – 818
Truck Repair Garage – 815
Truck Stop
Truck Washing Service – Mobile – 971
Truck Washing Service – Permanently Sited – 816
Trucking, N.O.C. – 811
Trunk Mfg. – Wood – 323
Truss Mfg. – Wood – 305
Truss Plate Mfg. – Metal – 415
Tube Mfg. – Iron Or Steel – 407
Tube Mfg. – Metal, Collapsible – 445
Tube Mfg. – Nonferrous – 403
Tube Or Pipe Merchant, Including Cutting, New Materials Only – All Types And Sizes – 885
Tubes Or Cores Mfg. – Paper – 259
Tubing – Rubber – 225
Tuck Pointing – 653
Tunneling – 615
Turkeys – Slaughtering, Dressing And Packing For The Trade – 865
Tutoring Service (Academic Subjects) By Independent Provider – 965
Twine Mfg., Including Fiber Preparation – 132
Type Foundry – 447
Typesetting Machinery Mfg. – 464
Typewriter Repair – Shop Or Field – 952
Typewriter Ribbon Mfg. – 139
Ultrasound Imager Mfg. – 488
Umbrella Handle Mfg. – Wood – 306
Umbrella Mfg – 163
Underpads Mfg. – Bed – Disposable – 259
Undertaker – 997
Uniform Mfg. – 161
Uniform Supply Service Including Laundering – 141
Union Trade School – 965
Unit Owners Association (For a Residential Planned Community) – 888
University – 965
Upholstering – Away From Shop – 670
Upholstering Car Seats – 327
Upholstering Shop Only, No Furniture Assembling – 327
Upholstery Cleaning On Customers’ Premises – 971
Upset Forging – 431
Used Clothing Dealer – Wholesale – 924
Used Clothing Store – Retail – 928
Used Motor Oil Collection – By Specialist Contractor – 809
Used Tire Dealer – For Recycling (May Include Shredding) – 862
Vacuum Cleaner – Service Or Repair – 473
Vacuum Cleaner Dealer – Wholesale – 926
Vacuum Cleaner Mfg. – 473
Vacuum Cleaner Store (Household) – Retail – 925
Vacuum Furnace, Kiln Or Drying Oven Mfg. – 474
Vacuum Tank Mfg. – Metal Plate – 415
Vacuum Tube Mfg. – 486
Valve Actuator Mfg. – 488
Valve And Pipe Fitting Mfg., Except Cast Plumbers’ Brass Goods – 445
Valve Mfg. – Miniature – 459
Valve Mfg. – 445
Van Conversion Or Customizing – 815
Vanities Assembly – Marble – 855
Vanities Mfg. – Wood (Architectural Or Bathroom) – 311
Vanity Mfg. – Resin Poured Or Cast Type/Artificial Marble Product – 222
Varnish Mfg. – 563
Vat Mfg. – Metal Plate – 415
Veal Calf Raising – 0034
Veal Patty Mfg. – Plain Or Breaded – 119
Vegetable And Fruit Juice – Canned, Bottled Or Bulk – 113
Vegetable Canning – 113
Vegetable Dealer – Wholesale – 907
Vegetable Farm – 0006
Vegetable Oil Mfg. – All Types – 551
Vegetable Packing – Not Cannery – 907
Vegetable Raising, Hot House – 0011
Vegetable Sauce Mfg. – 104
Vehicle Chassis Or Frame Mfg. – 451
Velvet Mfg. – 132
Vending Machine Dealer – Wholesale – 924
Vending Machine Installation – 933
Vending Machine Mfg. – 483
Vending Or Coin-Operated Amusement Machine – Installation, Service Or Repair – 933
Veneer Container Mfg. – 305
Veneer Mfg. – 305
Veneer Products Mfg., N.O.C. – No Veneer Mfg. – 309
Venetian Blind Installation, No Mfg. – 670
Venetian Blind Mfg. – Aluminum – 456
Venetian Blind Mfg. – Wood – 323
Ventilating System Installation – 664
Ventilating Systems Repair Or Service – Cleaning, Oiling Or Adjusting – 664
Ventilation Equipment Mfg. – 456
Ventilator Mfg. – Sheet Metal – 454
Vermiculite Crushing And/Or Processing By Other Than Producer – 059
Vestment Mfg – 161
Veterinarian – 959
Veterinary Hospital – 959
Video Cassette Recorder And Video Camera Repair – 966
Video Cassette Recorder Mfg – 485
Video Game Arcade – Mobile – 922
Video Game Arcade – Permanently-Sited – 968
Video Games – Service Or Repair By Vending Machine Operator – 933
Video Tape Or DVD Store – Rental Or Sale – 928
Video/Audio Equipment Dealer – Wholesale – 926
Video/Audio Equipment Service Or Repair – 966
Video/Audio Equipment Store – Retail – 925
Videographer – 936
Villages Operation – 980
Vinegar Mfg. – By Fermentation – 113
Vinegar Mfg. – From Purchased Concentrates Only – 104
Vineyard Or Orchard – 0016
Vinyl Asbestos Floor Tile Mfg. – 509
Vinyl Fence Installation – Commercial or Residential – 651
Vinyl Sign Letters Mfg. – Electronically Scored – Shop Only – 281
Vinyl Tile Installation – 670
Visiting Nurse – 942
Vital Signs Monitoring Equipment Mfg. – 488
Vitamin Store – Retail – 928
Vitreous China Plumbing Fixture Mfg. – 513
Vitreous China Table And Kitchen Articles Mfg. – 513
Vitreous Tile Mfg – 513
Vitriol Mfg. – 551
Vocational Educational Institution – 965
Volleyball Mfg. – 205
Volt Meter Mfg. – 488
Voting Machine – Service Or Repair – 952
Voting Machine Mfg. – 483
Vulcanized Rubber Products Mfg. – 225
Wafer (Semiconductor) Dicing Machine Mfg. – 488
Wafer Cleaning Equipment – 488
Wagon Body Mfg. – 305
Wagon Repairing – 815
Walk-In Refrigerator Mfg. – 311
Wall Or Panel Installation – Precast Concrete – 654
Wallboard Installation – 645
Wallet Mfg. – 205
Wallpaper Dealer – Wholesale – 924
Wallpaper Hanging – 667
Wallpaper Mfg. – (Paper Mfg. To Be Separately Rated) – 259
Wallpaper Store – Retail – 928
Warehouse – Public, Furniture – 806
Warehouse – Storage – Self-Service – 971
Warehouse – Storage, Public – 813
Warehousing – Other Than Furniture Moving And/Or Storage – 813
Warehousing – Temporary Staff – 867
Warm Air Heating System Installation – 664
Warming Apron Paving, Airport – 601
Washing Compound Mfg. – 571
Washing Machine Mfg., Commercial Or Household – 456
Washing Machines, Household Or Commercial, Electrical – Service Or Repair – 662
Waste Paper Dealer – 862
Waste Removal – Industrial And/Or Domestic – 995
Waste Treatment Plant – Liquid – 753
Watch Mfg. – 458
Watch, Clock, And Parts Mfg – 458
Watchman
Water Bottling And/Or Bottled Water Distribution – By A Dealer – 924
Water Cooler – Installation, Service Or Repair – 662
Water Hauling – Tank Truck – By Contractor – 805
Water Ice Mfg. – 110
Water Ice Store – 928
Water Main Cleaning (Interiors Of) By Hydraulic Method – 995
Water Main Construction, All Work To Completion Except Tunneling – 617
Water Meter Installation – By Contractor – 663
Water Meter Mfg. – 488
Water Meter Reader – 951
Water Paint Mfg. – 563
Water Softener Installation And Service, Domestic – 663
Water Supply System – Operated By A Municipality – 980
Water Supply System, Private – 753
Water Tank Painting – 655
Water Well Cleaning – 663
Water Well Drilling – By Contractor – 607
Waterproofing Of Buildings – 653
Waterworks – 753
Wax Or Wax Products Mfg. – 571
Wax Remover Mfg. – 571
Waxed Paper – Coating Paper With Wax – No Paper Mfg. – 263
Waxing Of Cloth – 227
Weather Stripping Installation – 647
Weather Stripping Mfg. – Felt – 130
Weatherization Program – 647
Weaving Of Textile Fibers – 132
Webbing Mfg. – 132
Weed Or Brush Spraying – By Contractor – Except Aerial Spraying – 012
Weighers, Samplers Or Inspectors Of Merchandise On Vessels Or Docks – 8709F
Welding – Structural Steel – 655
Welding Equipment Or Supply Dealer – 926
Welding Or Cutting Torch Tip Mfg – 441
Welding Rod Mfg. – 457
Welding Torch Mfg – 445
Wet Corn Milling – 107
Wet Suit Mfg. – Rubber – 225
Wet Wafer Processing Equipment – 488
Wharf Building, Timber – State Coverage Only – 611
Wheel Alignment On Automobiles
Wheel Mfg. – Cloth – Buffing And Polishing – No Metal Parts – 163
Wheelbarrow Mfg. – Metal – 454
Whiskey Mfg. – 113
White Lead Mfg. – 402
Whitewashing, By Contractor – 665
Whiting Mfg. – 563
Wholesale Furniture Store – Temporary Staff – 871
Wholesale Store, N.O.C – 924
Wig Mfg. – Synthetic Materials – 163
Willow Ware Mfg. – 323
Windmill Erection – Metal – 655
Window (Sheet) Glass Mfg. – 535
Window Caulking – As A Part Of A Weatherization Program – 647
Window Caulking – 653
Window Cleaning – 971
Window Or Door Distributor – 855
Window Or Glass Tinting, Except For Auto Glass – 667
Window Or Window Sash Mfg. – Metal or Vinyl – 454
Window Screen Or Screen Door Installation – Metal Or Wood – Commercial – 651
Window Screen Or Screen Door Installation – Metal Or Wood – Residential – 652
Window Shade Installation – 670
Window Shade Mfg. – No Roller Mfg. – 163
Window Shade Roller Mfg. – Wood – 306
Window Trimming, By Contractor – 951
Wine Or Liquor Store – Retail – 928
Wine/Liquor Dealer – 924
Winery – 113
Wire Brush Mfg. – 457
Wire Cloth Weaving (Wire Drawing To Be Separately Rated By Code 406, Rolling Mill, N.O.C.) – 132
Wire Drawing – Ferrous Metals – 406
Wire Drawing – Nonferrous Metals – 403
Wire Fence Mfg. – 457
Wire Glass Installation – 666
Wire Glass Mfg. – 535
Wire Goods Mfg. – 457
Wire Insulating – Includes Incidental Wire Stranding – Wire Drawing To Be Separately Rated – 222
Wire Insulating – Rubber – 225
Wire Mfg. – Nonferrous – 403
Wire Mfg. – 406
Wire Rope Or Cable Dealer, Including Splicing – 857
Wire Rope Or Cable Mfg – 457
Wirebound Box And Crate Mfg – 305
Women’s Clothing & Accessories Store – 916
Women’s Handbag Or Purse Mfg. – 205
Women’s Handbag Store – 928
Women’s, Misses’, And Juniors’ Outerwear Mfg., N.O.C – 161
Women’s, Misses’, Children’s, And Infants’ Underwear And Nightwear Mfg. – 161
Wood Alcohol Mfg. – Natural – 551
Wood Carving – By Hand Or Machine – 441
Wood Chipping – By The Logging Business At The Logging Site – Assign Applicable Logging Class
Wood Chips Mfg. – 301
Wood Dealer, Kindling And Firewood – 855
Wood Distillation – 551
Wood Filler And Sealer Mfg. – 563
Wood Floor Mfg. – 305
Wood Flour Or Pellet Mfg. – 101
Wood Household Or Office Furniture Mfg. – 323
Wood Preserving – 855
Wood Stain Mfg. – 563
Wood Tack Strip Mfg. – 306
Wood Turned Products Mfg. – 306
Wooden Barrel Mfg – 305
Wooden Box Mfg., Except Cigar Boxes – 305
Wooden Coffin Mfg – 323
Wooden Frames Or Seats Mfg. – For Furniture – 306
Wooden Musical Instruments Mfg. – 323
Wooden Tobacco Pipe Mfg. – 309
Woodenware Mfg., N.O.C – 309
Woodworking Machinery Mfg. – 464
Wool Combing Or Scouring – 132
Wool Merchant – 924
Wool Pulling – 201
Wool Reworking – 130
Wool Spinning And Weaving – 132
Word Processor – Service Or Repair – Shop Or Field – 952
Work Center – 964
Work Clothing Mfg – 161
Worm Raising – 959
Woven Carpet And Rug Mfg. – 132
Wreath Assembly – Artificial – Plastic And Fabrics – 319
Wrecking Of Buildings Or Structures – See Wrecking Or Demolition Or Building Moving Project – Gen. Aud. & Class
X-Ray Equipment Mfg. – 473
X-Ray Equipment Repair Or Service – 952
X-Ray Service – Non-Hospital – 957
X-Ray Tube Mfg. – 486
Yacht Basin – State Coverage Only – 716
Yacht Club – 944
Yarn Dyeing Or Finishing – 139
Yarn Mfg. – Wool – 132
Yarn Mill, Wool, Including Carpet And Rug Yarn – 132
Yarn Or Thread Mfg. – Cotton – 132
Yarn Shop – 916
Yarn Spinning Mill, Cotton, Man-Made Fibers And Silk – 132
Yarn Throwing, Twisting, And Winding Mill, Cotton, Man-Made Fibers And Silk – 132
Yarn, Plastic Coated – Made From Purchased Yarn – 227
Yeast Mfg. – 104
Yoga Studio – 884
Yogurt Mfg. – 109
Youth Athletic League (Including Police Athletic League) – 976
Zinc Castings Mfg – 447
Zinc Die Castings Mfg. – 429
Zinc Smelting And Refining, Primary – 402
Zinc, Recovery Of – By Chemical Means – 551
Zipper Mfg. – 459
Zoo – 969

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