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Rules ISRA Rules N.J.A.C. 7:26B Appendix C: ISRA Subject NAICS Codes

 

Appendix C: ISRA Subject NAICS Codes

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Subsector or Industry # Code

NAICS Description Exceptions or Limitations
113310 Logging No Exceptions or Limitations
115210 Support Activities for Animal Production Limited to Farriers
211112 Natural Gas Liquid Extraction Limited to recovering sulfur from natural gas
212324 Kaolin and Ball Clay Mining Limited to grinding, washing, separating, etc. of kaolin and ball clay not in conjunction with mining operations
212325 Clay and Ceramic and Refractory Minerals Mining Limited to grinding, washing, separating, etc. of clay, ceramic and refractory minerals not in conjunction with mining operations
212393 Other Chemical and Fertilizer Mineral Mining Limited to grinding, washing, separating, etc. of chemical and fertilizer minerals not in conjunction with mining operations
212399 All Other Nonmetallic Mineral Mining Limited to grinding, washing, separating, etc. of nonmetallic minerals not in conjunction with mining operations
221 Utilities Except Water Supply, Irrigation Systems (NAICS Industry 221310) and Sewerage Systems (NAICS Industry 221320)
238220 Plumbing, Heating, and Air-Conditioning Contractors Limited to businesses involved with boiler cleaning, chipping and scaling
311942 Spice and Extract Manufacturing Limited to producing table salt by the evaporation of sea water or brine
313111 Yarn Spinning Mills No exceptions or limitations
313112 Yarn Texturing, Throwing, and Twisting Mills No exceptions or limitations
313113 Thread Mills No exceptions or limitations
313210 Broadwoven Fabric Mills No exceptions or limitations
313221 Narrow Fabric Mills No exceptions or limitations
313222 Schiffli Machine Embroidery No exceptions or limitations
313230 Nonwoven Fabric Mills No exceptions or limitations
313241 Weft Knit Fabric Mills No exceptions or limitations
313249 Other Knit Fabric and Lace Mills No exceptions or limitations
313311 Broadwoven Fabric Finishing Mills Except for broadwoven converters, who buy fabric goods (except knit goods) in the grey, have them finished on contract, and sell them at wholesale  and operations involved in sponging, shrinking, etc. fabric for tailors and dress makers and performing batik work as a business service.
313312 Textile and Fabric Finishing (except Broadwoven Fabric) Mills Except for converters (except broadwoven), who buy fabric goods (except knit goods) in the grey, have them finished on contract, and sell them at wholesale
313320 Fabric Coating Mills No exceptions or limitations
314110 Carpet and Rug Mills No exceptions or limitations
314121 Curtain and Drapery Mills Except operations involved with the production of custom drapes
314129 Other Household Textile Product Mills Except operations involved with the production of custom slipcovers
314911 Textile Bag Mills Except operations involved with the production of textile bags
314912 Canvas and Related Product Mills No exceptions or limitations
314991 Rope, Cordage, and Twine Mills No exceptions or limitations
314992 Tire Cord and Tire Fabric Mills No exceptions or limitations
314999 All Other Miscellaneous Textile Product Mills Except operations involved with embroidering advertising on shirts for the trade and operations doing rug binding for the trade
315111 Sheer Hosiery Mills No exceptions or limitations
315119 Other Hosiery and Sock Mills No exceptions or limitations
315191 Outerwear Knitting Mills No exceptions or limitations
315192 Underwear and Nightwear Knitting Mills No exceptions or limitations
315211 Men's and Boys' Cut and Sew Apparel Contractors Except men's and boys' apparel contractors producing Men’s and Boys’ Shirts, Except Work Shirts, Fur Goods, Robes and Dressing Gowns, Waterproof Outerwear, Leather and Sheep-Lined Clothing, and Apparel Belts
315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors Except women's, girls' and infants' apparel contractors producing Brassieres, Girdles, and Allied Garments, Fur Goods, Robes and Dressing Gowns, Waterproof Outerwear, Leather and Sheep-Lined Clothing, and Apparel Belts
315221 Men's and Boys' Cut and Sew Underwear and Nightwear Manufacturing Except operations, other than contract operations,  involved in the production of Robes and Dressing Gowns
315222 Men's and Boys' Cut and Sew Suit, Coat, and Overcoat Manufacturing Except custom tailors and operations, other than those working under contract, involved in the production of Waterproof Outerwear (men’s and boys’ water resistant or water repellent tailored overcoats, except  made from rubberized fabric, plastics, etc.
315223 Men’s and Boys’ Cut and Sew Shirt (except Work Shirt) Manufacturing Except custom tailors and operations, other than those working under contract, involved in the production of Men’s and Boys’ Shirts, Except Work Shirts
315224 Men’s and Boys’ Cut and Sew Trouser, Slack and Jean Manufacturing No exceptions or limitations
315225 Men’s and Boys’ Cut and Sew Work Clothing Manufacturing No exceptions or limitations
315228 Men’s and Boys’ Cut and Sew Other Outerwear Manufacturing Except for operations, other than those working under contact, involved in the production of Waterproof Outerwear (men’s and boys’ water resistant or water repellent nontailored outerwear, except made from rubberized fabric, plastics, etc.)
315231 Women’s and Girls’ Cut and Sew Lingerie, Loungewear, and Nightwear Manufacturing Except for operations, other than those working under contract, involved in the production of Brassieres, Girdles, and Allied Garments, and Robes and Dressing Gowns
315232 Women's and Girls' Cut and Sew Blouse and Shirt Manufacturing No exceptions or limitations
315233 Women’s and Girls’ Cut and Sew Dress Manufacturing Except for retail custom dressmakers
315234 Women’s and Girls’ Cut and Sew Suit, Coat, Tailored Jacket, and Skirt Manufacturing Except for operations, other than those working under contract, involved in the production of  Waterproof Outerwear (women’s and girls’ water resistant or water repellent tailored coats, except made from rubberized fabric, plastics, etc.)
315239 Women’s and Girls’ Cut and Sew Other Outerwear Manufacturing Except for operations, other than those working under contract, involved in the production of Waterproof Outerwear (other women’s and girls’ water resistant or water repellent nontailored outerwear, except made from  rubberized fabric, plastics, etc.)
315291 Infants’ Cut and Sew Apparel Manufacturing Except for operations, other than those working under contract, involved in the production of Waterproof Outerwear (infants’ waterproof outerwear made from rubberized fabric, plastics, etc.)
315299 All Other Cut and Sew Apparel Manufacturing Except for operations, other than those working under contract, involved in the production of  Waterproof Outerwear (men's, boys', women's, and girls' waterproof outerwear made from rubberized fabric, plastics, etc.)
315991 Hat, Cap, and Millinery Manufacturing No exceptions or limitations
315992 Glove and Mitten Manufacturing No exceptions or limitations
315993 Men’s and Boys’ Neckwear Manufacturing No exceptions or limitations
315999 Other Apparel Accessories and Other Apparel Manufacturing Except for operations, other than those working under contract, involved in the production of Apparel Belts and Waterproof Outerwear (accessories, such as aprons, bibs, and other miscellaneous waterproof items, made from rubberized fabric, plastics, etc.)
316110 Leather and Hide Tanning and Finishing No exceptions or limitations
316211 Rubber and Plastics Footwear Manufacturing No exceptions or limitations
316213 Men’s Footwear (except Athletic) Manufacturing No exceptions or limitations
316991 Luggage Manufacturing No exceptions or limitations
316992 Women's Handbag and Purse Manufacturing No exceptions or limitations
316993 Personal Leather Good (except Women’s Handbag and Purse) Manufacturing No exceptions or limitations
321113 Sawmills No exceptions or limitations
321114 Wood Preservation No exceptions or limitations
321211 Hardwood Veneer and Plywood Manufacturing No exceptions or limitations
321213 Engineered Wood Member (except Truss) Manufacturing No exceptions or limitations
321214 Truss Manufacturing No exceptions or limitations
321219 Reconstituted Wood Product Manufacturing No exceptions or limitations
321911 Wood Window and Door Manufacturing No exceptions or limitations
321912 Cut Stock, Resawing Lumber, and Planing No exceptions or limitations
321918 Other Millwork No exceptions or limitations
(including Flooring )
321920 Wood Container and Pallet Manufacturing Except for operations involved in the production of Nailed and Lock Corner Wood Boxes and Shook
321992 Prefabricated Wood Building Manufacturing No exceptions or limitations
321999 All Other Miscellaneous Wood Product Manufacturing Except for operations involved in the production of Boot and Shoe Cut Stock and Findings (wood heels)
322 Paper Manufacturing No exceptions or limitations
323 Printing and Related Support Activities Except for operations involved in Photocopying and Duplicating Services (quick printing)
324 Petroleum and Coal Products Manufacturing No exceptions or limitations
325 Chemical manufacturing Except for operations involved in providing the following Business Services on a contract or fee basis: aerosol packaging and solvent recovery service
326 Plastics and Rubber Products Manufacturing Except for operations involved in Tire Retreading and Repair Shops (rebuilding tires and retreaded tire manufacturing) (NAICS Industry 326212)
327 Nonmetallic mineral product manufacturing Except for retail operations involved in manufacturing and selling pottery on site
331 Primary metal manufacturing No Exceptions or Limitations
332 Fabricated Metal Product Manufacturing No exceptions or limitations
333 Machinery Manufacturing No exceptions or limitations
334 Computer and Electronic Product Manufacturing Except for operations involved in the mass reproduction of prepackaged software and the reproduction of video in connection with motion picture production
335 Electrical Equipment, Appliance, and Component Manufacturing No exceptions or limitations
336 Transportation Equipment Manufacturing No exceptions or limitations
337 Furniture and Related Product Manufacturing Except for retail operations involved in the production and sale of of custom wood cabinets, custom made upholstered household furniture and custom made nonupholstered wood household furniture
339 Miscellaneous Manufacturing Except for operations involved in the production  of orthopedic devices to prescription in a retail environment, optical goods stores and laboratories grinding lenses to prescription, dental laboratories and in operations involved with the production of boot and shoe cut stock and findings (metal buckles)
424210 Drugs and Druggists’ Sundries Merchant Wholesalers No Exceptions or Limitations
424610 Plastics Materials and Basic Forms and Shapes Merchant Wholesalers Except for merchant wholesalers of plastics foam
424690 Other Chemical and Allied Products Merchant Wholesalers No Exceptions or Limitations
424710 Petroleum Bulk Stations and Terminals No Exceptions or Limitations
424720 Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals) No Exceptions or Limitations
424910 Farm Supplies Merchant Wholesalers No Exceptions or Limitations
424940 Tobacco and Tobacco Product Merchant Wholesalers No Exceptions or Limitations
424950 Paint, Varnish, and Supplies Merchant Wholesalers No Exceptions or Limitations
425110 Business to Business Electronic Markets Limited to industries serving as agents and brokers of goods using the internet or other electronic means to bring buyers and sellers together and dealing with the following goods; Drugs, Drug Proprietaries, and Druggists’ Sundries, Plastics Materials and Basic Forms and Shapes, Chemicals and Allied Products, Not Elsewhere Classified, Petroleum and Petroleum Products Wholesalers, Except Bulk Stations and Terminals, Farm Supplies, Tobacco and Tobacco Products and Paints, Varnishes, and Supplies 
425120 Wholesale Trade Agents and Brokers Limited to industries serving as agents and brokers of goods dealing with the following goods; Drugs, Drug Proprietaries, and Druggists’ Sundries, Plastics Materials and Basic Forms and Shapes, Chemicals and Allied Products, Not Elsewhere Classified, Petroleum and Petroleum Products Wholesalers, Except Bulk Stations and Terminals, Farm Supplies, Tobacco and Tobacco Products, Paints, Varnishes, and Supplies
442 Furniture and Home Furnishings Limited to custom picture framing shops
443 Electronic and Appliance Stores Limited to operations involved with both the retail sales of new Refrigeration and Air-Conditioning and Electrical and Electronic equipment, not elsewhere classified and the repair of same where  repair services is the major source of receipts 
444130 Hardware Stores Limited to operations involved with both the retail sales of new power tools and the repair of same where repair services is the major source of receipts 
444220 Nurseries, Garden Centers, and Farm Supply Stores Limited to operations selling goods primarily to industrial, commercial, institutional or farm customers (business customers), and not to members of the general public
446110 Pharmacies and Drug Stores Limited to operations selling Drugs, Drug Proprietaries, and Druggists’ Sundries primarily to industrial, commercial or institutional customers (business customers), and not to members of the general public
446120 Cosmetics, Beauty Supplies, and Perfume Stores Limited to operations selling cosmetics and beauty supplies primarily to industrial, commercial or institutional customers (business customers), and not to members of the general public
446191 Food (Health) Supplement Stores Limited to operations selling vitamins primarily to industrial, commercial or institutional customers (business customers), and not to members of the general public
453991 Tobacco Stores Limited to operations selling Tobacco Products primarily to industrial, commercial or institutional customers (business customers), and not to members of the general public
453998 All Other Miscellaneous Store Retailers (except Tobacco Stores) Limited to operations selling Plastic Materials and Basic Forms and Shapes primarily to industrial, commercial or institutional customers (business customers), and not to members of the general public
454311 Heating Oil Dealers Limited to operations selling heating oil primarily to industrial, commercial or institutional customers (business customers), and not to members of the general public
454312 Liquefied Petroleum Gas (Bottled Gas) Dealers Limited to operations selling goods primarily to industrial, commercial or institutional customers (business customers), and not to members of the general public
486 Pipeline Transportation No exceptions or limitations
488119 Other Airport Operations Limited to the vacuuming of runways
488210 Support Activities for Rail Transportation Limited to operations involved with the Rental of Railroad Cars including grain leveling in railroad cars, grain trimming for railroad equipment, precooling of fruits and vegetables in connection with transportation, and railroad car cleaning, icing, ventilating, and heating
488390 Other Support Activities for Water Transportation Limited to operations involved with Ship Building and Repair services provided by floating drydocks and ship scaling
488490 Other Support Activities for Road Transportation Limited to Sanitary Services, specifically snow plowing and sweeping streets and highways
488991 Packing and Crating No exceptions or limitations
511 Publishing Industries Except Direct Mail Advertising Services specifically, mailing list compilers and publishing of prepackaged software
512 Motion Picture and Sound Recording Industries Limited to the production of phonograph records and prerecorded audio tapes and disks by integrated record companies (except duplication only) and the publishing or publishing and printing of music books and sheet music
516 Internet Publishing and Broadcasting Except Internet broadcasting of special interest web sites, entertainment sites, and interactive game sites)
532 Rental and Leasing Limited to the Rental of Railroad Cars
541710 Research and Development in the Physical, Engineering, and Life Sciences Except for Commercial Physical and Biological Research and Noncommercial Research Organizations (physical, engineering, and life sciences) performed on a contract or fee basis
551114 Corporate, Subsidiary, and Regional Managing Offices Limited to offices located on the same lot and block as the industry they serve when that industry has a regulated NAICS number.
561710 Exterminating and Pest Control Services Limited to mosquito eradication
561790 Other Services to Buildings and Dwellings Limited to the cleaning of parking lots and driveways and furnace, duct, gutter, and drain cleaning services
562211 Hazardous Waste Treatment and Disposal No exceptions or limitations
562213 Solid Waste Combustors and Incinerators No exceptions or limitations
562219 Other Nonhazardous Waste Treatment and Disposal No exceptions or limitations
562910 Remediation Services Except Special Trade Contractors performing asbestos abatement and lead paint removal
562920 Materials Recovery Facilities No exceptions or limitations
562991 Septic Tank and Related Services Except Equipment Rental and Leasing specifically portable toilet rental
562998 All Other Miscellaneous Waste Management Services No exceptions or limitations
711 Performing Arts, Spectator Sports and Related Industries Limited to taxidermists and antique repair and restoration, except antique car restoration
811211 Consumer Electronics Repair and Maintenance Except Radio and Television Repair Shops (stereo, TV, VCR, and radio repair) and camera repair
811212 Computer and Office Machine Repair and Maintenance Limited to business and office machine repair, electrical and refilling or recycling ink jet cartridges
811213 Communication Equipment Repair and Maintenance Limited to Electrical and Electronic Repair Shops not elsewhere classified, specifically telephone set repair
811219 Other Electronic and Precision Equipment Repair and Maintenance Except precision equipment repair shops
811310 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance No exceptions or limitations
811411 Home and Garden Equipment Repair and Maintenance Except lawnmower repair shops
811412 Appliance Repair and Maintenance Except Repair Shops and Related Services not elsewhere classified specifically gas appliance repair services, stove repair shops, and other non-electrical appliance repair
811420 Reupholstery and Furniture Repair Except Airports, Flying Fields, and Airport Terminal Services specifically performing aircraft upholstery repair
811490 Other Personal and Household Goods Repair and Maintenance Limited to Boat Building and Repairing (pleasure boat repair and Repair Shops and Related Services, not elsewhere classified (except industrial, electronic, home and garden, appliance, and leather goods repair)