312140 — Distilleries
Description
This industry comprises establishments primarily engaged in one or more of the following: (1) distilling potable liquors (except brandies); (2) distilling and blending liquors; and (3) blending and mixing liquors and other ingredients.
Overview Facts
| NAICS Code | 312140 |
|---|---|
| Industry Title | Distilleries |
| SBA Size Standard | 1,100 employees |
| IRS PBA Code | 312140 (exact match) |
| Sectors Hierarchy | Sector 31-33 → 312 → 3121 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 2085 - Distilled and Blended Liquors (via SIC1987:2085→NAICS1997:31214→2002:312140→2007:312140→2012:312140→2017:312140→2022:312140)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 312140:
- Sector 31-33 Directory Hub — List of related industries in the Manufacturing sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 3121
Frequently Asked Questions (FAQ)
Is 312140 a valid 2022 NAICS code?
NAICS 312140 is 'Distilleries', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,100 employees.
What is the SBA size standard for NAICS 312140?
The SBA small business size standard for NAICS 312140 is 1,100 employees (based on employees).
What is the legacy SIC code mapping for 312140?
NAICS code 312140 maps to the legacy 1987 SIC codes: 2085 - Distilled and Blended Liquors.