Convert 31212 from NAICS 2022 to 2017

Breweries

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Official Census concordance between NAICS 2022 and 2017 editions.

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Frequently asked questions

What is NAICS 31212?

NAICS 31212 is the North American Industry Classification System code for Breweries. 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 Breweries need?

A Breweries 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 Breweries business in the United States?

To register a Breweries 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 Breweries 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 Breweries 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 Breweries describes your main line of business, NAICS 31212 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 31212 description and exclusions to confirm it fits your operations.

What ABC (Alcoholic Beverage Control) license does a Breweries need?

All 50 states plus DC require state-level alcohol licenses. License types include: Manufacturer (brewery, winery, distillery), Wholesaler/Distributor, and Retailer (on-premise consumption and off-premise package sales). States are either control states (17 states where the state sells spirits directly) or license states (private sector). Each license type has production limits (e.g., microbrewery up to 60,000 barrels), location restrictions, and zoning requirements. License availability may be capped through quota systems. Annual renewal, fee payment, and compliance training are required.

What is three-tier distribution and how does it affect a Breweries?

The three-tier system (producer/brewer → distributor/wholesaler → retailer) is the federal and state regulatory framework requiring separation of alcohol production, distribution, and retail tiers. Most states prohibit a single company from operating in all three tiers simultaneously (tied-house laws). Exceptions: brewpubs, craft breweries, and small wineries often can self-distribute within certain volume limits or have on-premise sales privileges. Some states (Washington, Arizona, DC) allow direct-to-consumer wine shipping from out-of-state wineries. Fragmented across states — check your state's ABC for specific tied-house and franchise law restrictions.

What are the FDA labeling and TTB COLA requirements for a Breweries?

Alcohol labels require a Certificate of Label Approval (COLA) from TTB for every label sold interstate (including bottles, cans, and keg collars). Requirements: brand name, class/type designation, net contents, alcohol content (mandatory for spirits, optional for wine/beer), producer/bottler name and address, sulfite declaration, government health warning, country of origin (for imports). FDA also regulates: nutrition facts, major food allergens, and ingredient labeling for certain alcohol beverages (those not meeting TTB's malt beverage, wine, or distilled spirits definitions like hard seltzer and flavored malt beverages).

What federal excise tax must a Breweries pay on alcohol production?

TTB federal excise taxes are paid on alcohol removed from the bonded premises. Current rates: Beer: $3.50/barrel on first 60,000 barrels for domestic brewers producing under 2M barrels (reduced rate, permanent per CBMTRA), $16/barrel thereafter. Wine: $0.07-$3.40/gallon depending on alcohol content and carbonation, with small producer credits. Distilled spirits: $13.50/proof gallon ($2.70/gallon at 100 proof). Filing frequency (quarterly, semi-monthly, or weekly) depends on tax liability. Electronic filing is mandatory. Bond coverage equal to 10-15% of expected annual tax liability.