Federal Uniformity of NAICS Classifications

The North American Industry Classification System (NAICS) is a federal standard developed cooperatively by the U.S. Census Bureau, Statistics Canada, and Mexico's INEGI [1]. There is no such thing as a state-specific NAICS code list. A code representing a specific industry—such as 238160 for Roofing Contractors—remains exactly the same whether your business operates in California, Texas, Florida, or New York.

How States Use Federal NAICS Codes

While the codes themselves are uniform, individual state agencies utilize the federal system for local regulatory and tax compliance purposes:

  • Secretary of State Registrations: When forming an LLC or corporation, many states require you to declare a NAICS code to describe your primary business purpose.
  • State Department of Revenue: State tax authorities use the codes to classify businesses for state payroll taxes, workers' compensation rates, and sales tax reporting.
  • Local Business Licensing: Municipalities and counties often require a NAICS code on local business tax applications to determine the correct permit tier.

To register or report your industry classification in any state, simply locate your standard six-digit federal code using the main registry search tool [1].