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Legacy NAICS 2017 USA
Code
311999

All Other Miscellaneous Food Manufacturing

Legacy entry preserved as a historical layer and reverse lookup target.

Modern match: 311999 All Other Miscellaneous Food Manufacturing

Frequently asked questions

What is NAICS 311999?
NAICS 311999 is the North American Industry Classification System code for All Other Miscellaneous Food Manufacturing. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.
What licenses and permits does a All Other Miscellaneous Food Manufacturing need?
A All Other Miscellaneous Food Manufacturing typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.
How do I register a All Other Miscellaneous Food Manufacturing business in the United States?
To register a All Other Miscellaneous Food Manufacturing business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.
What tax forms does a All Other Miscellaneous Food Manufacturing file with the IRS?
Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.
Is All Other Miscellaneous Food Manufacturing the right NAICS code for my business?
Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If All Other Miscellaneous Food Manufacturing describes your main line of business, NAICS 311999 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 311999 description and exclusions to confirm it fits your operations.
What health permits and inspections does a All Other Miscellaneous Food Manufacturing need?
Food businesses need a health permit from their local county health department, which conducts initial and routine inspections (typically 1-3 times per year). Requirements include a certified food protection manager on staff (ServSafe or equivalent), proper handwashing stations, refrigeration at 41°F or below, hot holding at 135°F or above, and a written HACCP plan for certain processes like sous vide or acidified foods.
Does a All Other Miscellaneous Food Manufacturing need USDA inspection or FDA oversight?
Meat, poultry, and processed egg products require continuous USDA FSIS inspection at the federal level. FDA oversees all other food products including produce, seafood, dairy, baked goods, and packaged foods. FDA requires food facility registration renewed biennially between October 1 and December 31. FDA conducts inspections under the FSMA Preventive Controls rule, which requires a written food safety plan and a Preventive Controls Qualified Individual (PCQI).
Can a All Other Miscellaneous Food Manufacturing operate under cottage food laws from home?
Many states allow cottage food operations where you can prepare certain non-potentially-hazardous foods (baked goods, jams, dry mixes, candies) from a home kitchen without a commercial facility. Revenue caps typically range from $20,000 to $80,000 annually depending on the state. Direct-to-consumer sales only (no wholesale or online shipping in most states). Labeling must include ingredients, allergens, producer name, and a disclaimer that the product was made in a home kitchen not inspected by the health department.
What FDA labeling requirements apply to a All Other Miscellaneous Food Manufacturing?
All packaged foods sold in the US must comply with FDA labeling regulations under 21 CFR 101. Labels must include: statement of identity, net quantity, nutrition facts panel (unless exempt as a small business under $500K revenue), ingredient list in descending order, allergen declaration (top 9 major allergens), and manufacturer/packer/distributor name and address. Menu labeling for chain restaurants with 20+ locations must include calorie counts.

How to register a all other miscellaneous food manufacturing business in the US

1
Verify NAICS classification

Confirm that All Other Miscellaneous Food Manufacturing matches your food service or production activity.

2
Register for an EIN (Form SS-4)

Required for most food business structures.

IRS EIN application
3
Obtain state health department permit

Contact your state health department or local county health office for food establishment licensing.

4
Register with FDA (if applicable)

Food facilities must register under the Bioterrorism Act; verify if your operation qualifies.

5
Comply with allergen labeling (FALCPA)

Pre-packaged foods must declare major food allergens on labels per federal law.

US Tax Forms & Registration

Form NameWho Files ItFrequency
Profit or Loss from Business
U.S. Return of Partnership Income
U.S. Corporation Income Tax Return
U.S. Income Tax Return for an S Corporation
Self-Employment Tax
Estimated Tax for Individuals
Application for Employer Identification Number (EIN)
Entity Classification Election
Nonemployee Compensation
Employer's Annual Federal Unemployment (FUTA) Tax Return
Employer's Quarterly Federal Tax Return
Request for Taxpayer Identification Number and Certification

Entity Comparison

$

No federal sales tax in the United States. Sales tax is imposed at state and local levels, ranging from 0% to 10.25%. Economic nexus thresholds (following South Dakota v. Wayfair) require out-of-state sellers to collect sales tax once they exceed a state's revenue or transaction threshold, typically $100,000 in sales or 200 transactions per year.

No state income tax: Alaska (AK), Florida (FL), Nevada (NV), New Hampshire (NH), South Dakota (SD), Tennessee (TN), Texas (TX), Washington (WA), Wyoming (WY)

Who uses this code?

Food Truck Owner

Operates a mobile food unit serving specialty cuisine at street locations, events, and business parks.

Licenses
  • City health permit
  • Mobile food vending license
  • Commissary agreement
  • Fire marshal permit
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
  • State sales tax return
Full-Service Restaurant Owner

Runs a dine-in restaurant with a commercial kitchen, serving staff, and liquor license.

Licenses
  • Health department permit
  • Liquor license (if applicable)
  • Certificate of occupancy
  • Food handler cards
Tax Forms
  • Form 1065 or 1120-S
  • Form 940 (FUTA)
  • Form 941
  • State sales tax return
Catering Business Owner

Provides off-premise food service for weddings, corporate events, and private parties.

Licenses
  • Catering permit
  • Health department certification
  • Liability insurance
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
  • State sales tax return
Artisan Bakery Owner

Operates a retail and wholesale bakery producing breads, pastries, and custom cakes.

Licenses
  • Health permit
  • Food processor registration (FDA)
  • Cottage food permit (if home-based)
Tax Forms
  • Schedule C or 1120-S
  • Schedule SE
  • State sales tax return

Official data

Feature Description
Official name North American Industry Classification System (NAICS) 2017
Maintained by U.S. Census Bureau with North American statistical partners
Purpose Historical business classification used before the 2022 NAICS revision
Primary use Legacy filings, archived datasets, historical contract and census records
Status Retired for current federal use; preserved here for reverse lookup and comparison

When do you need NAICS 2017 code 311999?

1 Use NAICS 2017 code 311999 when an older report, grant file, or contract still cites this legacy edition.
2 Use it when reconciling historical business data with current NAICS 2022 classifications.
3 Use it when a state or local registry still stores older NAICS values and you need the modern equivalent.
4 Use it to compare how an industry definition changed between the 2017 and 2022 revisions.