NAICS 111334 — Berry (except Strawberry) Farming
Berry (except Strawberry) Farming
NAICS 111334 is the national industry code for berry (except strawberry) farming establishments in the United States. The Small Business Administration sets a size standard of $3.75 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
Official data
| Feature | Description |
|---|---|
| Official name | North American Industry Classification System (NAICS) 2022 |
| Issuing authority | U.S. Census Bureau with OMB, Statistics Canada, and INEGI |
| Tax authority | Internal Revenue Service (IRS) |
| Purpose | Statistical business classification and federal contracting (SAM.gov, SBA standards) |
| Used in | SAM.gov registration, SBA size determinations, IRS tax classification, SEC EDGAR (via SIC crosswalk) |
| Active since | 2022 (current edition) |
| Hierarchy level | Sector (2-digit) |
| Source | https://www.census.gov/naics/ |
When do you need NAICS 111334?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
Berry (except Strawberry) Farming
How to register a berry (except strawberry) farming business in the US
Confirm that Berry (except Strawberry) Farming matches your agricultural production activity.
Required for most agricultural business entities — sole proprietors may use SSN.
IRS EIN applicationContact USDA Farm Service Agency for farm programs, crop insurance, and agricultural certifications.
Produce safety rule and preventive controls may apply for certain agricultural operations under the Food Safety Modernization Act.
US Tax Forms & Registration
| Form Name | Who Files It | Frequency |
|---|---|---|
| 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?
Produces ornamental plants, flowers, and starter vegetables in controlled-environment greenhouses for retail.
- ●Nursery/floriculture license (state)
- ●Pesticide applicator permit
- ●Plant pest permit
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
Farms fish, shrimp, or shellfish in ponds, tanks, or coastal lease areas for wholesale food markets.
- ●State aquaculture permit
- ●NPDES discharge permit
- ●Shellfish harvester license (if applicable)
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
Maintains apiaries for honey production, pollination services, and beeswax products sold at local markets.
- ●State apiary registration
- ●Honey house inspection
- ●Cottage food permit (for value-added products)
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
Grows certified organic produce for farmers' markets, CSA subscriptions, and local restaurant sales.
- ●USDA organic certification
- ●State pesticide applicator license
- ●Farm business registration
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 4835 (farm rental)
Trade codes using this NAICS
These Schedule B export codes explicitly reference NAICS 111334 in the Census trade classification files.
Frequently asked questions
- What is NAICS 111334?
- NAICS 111334 is the North American Industry Classification System code for Berry (except Strawberry) Farming. 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 Berry (except Strawberry) Farming need?
- A Berry (except Strawberry) Farming 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 Berry (except Strawberry) Farming business in the United States?
- To register a Berry (except Strawberry) Farming 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 Berry (except Strawberry) Farming 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 Berry (except Strawberry) Farming 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 Berry (except Strawberry) Farming describes your main line of business, NAICS 111334 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 111334 description and exclusions to confirm it fits your operations.
- What FDA Food Safety Modernization Act (FSMA) rules apply to a Berry (except Strawberry) Farming?
- The FSMA Produce Safety Rule applies to farms growing, harvesting, packing, or holding covered produce (typically fruits and vegetables eaten raw) with average annual sales over $25,000 in produce. Requires water quality testing (generic E. coli), worker health/hygiene training, soil amendments management, and animal intrusion monitoring. Farms under $25K or with a qualified exemption (direct sales to consumers/restaurants exceeding 50% and within 275 miles) have modified requirements with labeling documentation.
- Does a Berry (except Strawberry) Farming need special licenses for hemp or cannabis production?
- Hemp: Under the 2018 Farm Bill, hemp (cannabis with ≤0.3% THC) is an agricultural commodity requiring a state or tribal hemp production license through the USDA Domestic Hemp Production Program. THC testing by DEA-registered labs is mandatory. Cannabis plants exceeding 0.3% THC must be destroyed. State plans must be USDA-approved. Cannabis (marijuana over 0.3% THC): remains federally illegal as a Schedule I substance. State-licensed only where permitted by state law. IRS Section 280E restricts business deductions for cannabis businesses.
- What water rights and irrigation permits does a Berry (except Strawberry) Farming need?
- Water rights are state-specific and critical for agricultural operations. In western states (prior appropriation doctrine), you need a water right from the state water resources board for surface or groundwater use. In eastern states (riparian doctrine), reasonable use of water on adjacent land is generally permitted. Large groundwater withdrawals may need state permits. Irrigation districts manage collective water delivery. USDA NRCS provides technical assistance for irrigation efficiency. Endangered Species Act can limit water withdrawals affecting listed species.
- Does a Berry (except Strawberry) Farming need USDA organic certification?
- Yes, if you use the term 'organic' or the USDA organic seal on products sold or labeled as organic, and your annual gross agricultural sales exceed $5,000. Operations under $5,000 are exempt from certification but still must comply with NOP standards and cannot use the USDA seal. Certification is through a USDA-accredited certifying agent. The process includes an Organic System Plan (OSP), annual inspection, soil/water testing, and maintaining buffer zones from conventional farming. Transition period is 3 years with no prohibited substances applied.