Sector 72 — Accommodation and Food Services
Reference listings and standards for industries classified under NAICS Sector 72. Select a national industry below for SBA size bounds and SIC mappings.
Top Industries & SBA Standards under Sector 72
| Code | Industry Title | SBA Size Standard |
|---|---|---|
| 721110 | Hotels (except Casino Hotels) and Motels | $40,000,000 |
| 721120 | Casino Hotels | $40,000,000 |
| 721191 | Bed-and-Breakfast Inns | $9,000,000 |
| 721199 | All Other Traveler Accommodation | $9,000,000 |
| 721211 | RV (Recreational Vehicle) Parks and Campgrounds | $10,000,000 |
| 721214 | Recreational and Vacation Camps (except Campgrounds) | $9,000,000 |
| 721310 | Rooming and Boarding Houses, Dormitories, and Workers' Camps | $14,000,000 |
| 722310 | Food Service Contractors | $47,000,000 |
| 722320 | Caterers | $9,000,000 |
| 722330 | Mobile Food Services | $9,000,000 |
💡 Sector Guidance
Sector Selection Rule: When registering your business profile on SAM.gov or state registers, you must declare a single primary NAICS code representing your largest source of revenue. While you can add multiple secondary codes from Sector 72 (Accommodation and Food Services) to showcase your full capability list, only one primary code dictates your macro size eligibility.
National Industries in this Sector (15)
Frequently Asked Questions
What is NAICS Sector 72? ▾
Sector 72 represents 'Accommodation and Food Services' in the North American Industry Classification System (NAICS) taxonomy. It groups establishments based on their shared production processes and operational inputs.
How many U.S. national industries are listed under NAICS Sector 72? ▾
There are exactly 15 6-digit U.S. national industries listed under NAICS Sector 72 in our registry, compiled from the active 2022 Census NAICS manual.
What is the hierarchical structure under Sector 72? ▾
Economic activities in Sector 72 are organized hierarchically: the first two digits designate Sector 72, which rolls down into 3-digit subsectors, 4-digit industry groups, 5-digit NAICS industries, and 6-digit national industries.
What type of business activities belong to Sector 72? ▾
Sector 72 covers establishments engaged in 'Accommodation and Food Services'. Select any specific six-digit industry code from the directory list to see detailed definitions and examples.
How do I determine the SBA size standard for codes in Sector 72? ▾
Each industry in Sector 72 has its own specific size standard limit set by the SBA. You must check the individual six-digit industry page to see if it is a receipts-based limit or employee-based limit.
Do Sector 72 industries map to legacy SIC codes? ▾
Yes, every six-digit industry in Sector 72 maps to one or more legacy four-digit SIC codes. The concordance crosswalk handles splits to map legacy files to modern formats.
What are the common IRS Principal Business Activity codes for this sector? ▾
The IRS Principal Business Activity (PBA) codes for Sector 72 are derived directly from these NAICS classifications and must be listed on federal tax returns to group business income.
Is a NAICS code in Sector 72 state-specific? ▾
No, all NAICS classifications in Sector 72 are federal standards uniform across all 50 states, ensuring consistent statistics and compliance.
Sources & References
- U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
- U.S. Small Business Administration (SBA): Table of Small Business Size Standards
- Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
- Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
- Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
- U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
- Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
- United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
- U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
- U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes