Provided at no charge by the Weldon Cooper Center for Public Service, University of Virginia
Source: Virginia Department of
Taxation
Business Classification Code
Many businesses fall into more than
one class. For example, grocery stores sell many nonfood items,
while department stores, hotels, and other establishments sell
food. Therefore, the classifications reflect the principal business
activity as reported by dealers.
Apparel Group
01-Clothing
02-Furriers
03-Millinery
04-Shoes
09-Other
Apparel
Automotive Group
10-Accessories, batteries, repair parts, tires, etc.
11-Aircraft
12-Boats, boat motors, and boating accessories
13-Motor vehicle dealers, motorcycle dealers
14-Service stations, garages and auto repair shops, truck stops
19-Other
automotive/installation of windshields and other glass for cars,
trailers, mobile homes, etc.
Food Group
20-Bakery products
21-Candy and confections
22-Dairy products
23-Fruit stands, vegetable stands, roadside markets, rolling markets
24-Groceries, meats, seafood-chain
25-Groceries, meats, seafood-nonchain/including meat processing concerns, etc.
26-Private membership clubs
27-Restaurants, cafeterias, delicatessens, grills, cafes, snack-bars, drive-ins, catering, etc.
28-Taverns, beer parlors, dance halls
29-Other
food
Furniture, Home Furnishings, and Equipment Group
30-Furniture, household/floor coverings, interior decorators, reupholstering dealers, etc.
31-Household appliances, appliance repairs
32-Office furniture, business machines, and equipment
33-Radios, television sets, musical instruments, repairs thereto
39-Other
furniture and household equipment/sewing machines, lawn mowers
& repairs thereto
General Merchandise Group
40-Department stores, discount stores
41-Dry goods, variety stores, fabric and yarn, trading stamp redemption stores
42-Drug stores, selling a variety of merchandise in addition to prescription drugs, wholesale drugs
49-Other general merchandise, funeral directors, cemeteries, religious supplies, feed and seed stores, feed mills, advertising agencies, pet shops, horses, liquid embroidery, mail order, retail merchants, cosmetics
Lumber, Building Material, and Supply Group
50-Building materials/lumber, brick, tile, roofing, ready mix concrete, stone, quarry, sand and gravel
51-Cabinet shops, millwork, pre-cut lumber stock
52-Electrical supplies
53-Hardware supplies, locksmiths
54-Paint, wallpaper, and glass
55-Plumbing, heating, refrigeration, air-conditioning, well-drilling supplies
59-Other
building supplies
Fuel Group
60-Fuel Oil
61-Bottled Gas
62-Wood
69-Coal,
other fuels
Machinery, Equipment, and Supplies Group
70-Construction or road maintenance machinery, equipment, supplies
71-Professional equipment, supplies, dental supplies, etc.
72-Service-establishment equipment, supplies, beauty supplies, welding supplies, snap-on tool dealers, etc.
79-Other
machinery, equipment, supplies, electronic, communication, pollution
control, farm equipment, alarm systems, signs, leasing and rental
companies
Miscellaneous Group
80-Antiques
81-Books, stationery/paper products, printing, office supplies, business forms, etc.
82-Cigar stores, newsstands
83-Florists, nurserymen, garden supplies, fertilizer, Christmas tree dealers
84-Gifts and novelties, ceramics, art and curio shops, coin and stamp dealers
85-Jewelry, luggage, leather goods
86-Salvage, surplus, secondhand goods, pawnshops, flea markets
87-Sporting goods, photographic supplies, hobby shops, toy shops, firearms, photo studios, portraits, commercial photography, gun repair shops, golf courses, bowling alleys, pool parlors
88-Vending machine sales
89-Retail sales, and/or rentals of tangible personal property by shoe repair shops, beauty shops, business schools, music instructors, manufacturersÌ agents, wholesale merchandise brokers, optical companies, auctioneers and auction markets, livestock auctions, manufacturers, banks, hearing aid companies
90-Hotels, motels, tourist camps, etc.
91-Alcoholic beverage
00-Other
miscellaneous and unidentifiable.