NAICS 2022 industryGroup USA Verified: Census NAICS 2022 · 2023-03-17
3112
NAICS 3112 — Grain and Oilseed Milling
Grain and Oilseed Milling
NAICS 3112 is the industry group code for grain and oilseed milling establishments in the United States. 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 3112?
1 Registering on SAM.gov for federal contracting — enter NAICS 3112 as your primary industry code.
2 Checking whether the SBA size standard for grain and oilseed milling applies to your business for set-aside contracts or loans.
3 Classifying your main line of business when applying for grants, contracts, loans, or market research surveys.
4 Comparing this code against legacy NAICS 2017 records or related SIC codes for historical data alignment.
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
How to register a grain and oilseed milling business in the US
1
Verify NAICS classification
Confirm that Grain and Oilseed Milling describes your professional service activity.
2
Register for an EIN (Form SS-4)
Required for most professional service entities operating as LLC or corporation.
IRS EIN application3
Obtain state professional license
Many professional services (legal, accounting, architecture, engineering) require state board licensing — check your specific profession.
4
Register for SAM.gov (if pursuing government contracts)
Professional service firms bidding on federal contracts must maintain an active SAM.gov registration.
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?
Public Relations Agency Owner
Runs a boutique PR firm securing media coverage, managing crisis communications, and building brand reputation.
Licenses
- ●Business license
- ●Client representation agreements
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Real Estate Agent
Represents buyers and sellers in residential and commercial real estate transactions as an independent agent.
Licenses
- ●State real estate license
- ●Brokerage affiliation
- ●E&O insurance
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 1099-NEC (commissions)
Licensed Architect
Designs residential and commercial buildings, prepares construction documents, and manages permit approvals.
Licenses
- ●State architect license (NCARB)
- ●Professional liability insurance
- ●Business registration
Tax Forms
- ●Schedule C or 1120-S (PA/PLLC)
- ●Schedule SE
Law Firm Owner
Runs a small law practice specializing in business law, family law, estate planning, or personal injury.
Licenses
- ●State bar admission
- ●Professional corporation (PC) registration
- ●Malpractice insurance
- ●IOLTA trust account
Tax Forms
- ●Form 1065 or 1120-S (PC)
- ●Form 940 (FUTA)
- ●Form 941
Child codes (3)
Frequently asked questions
- What is NAICS 3112?
- NAICS 3112 is the North American Industry Classification System code for Grain and Oilseed Milling. 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 Grain and Oilseed Milling need?
- A Grain and Oilseed Milling 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 Grain and Oilseed Milling business in the United States?
- To register a Grain and Oilseed Milling 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 Grain and Oilseed Milling 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 Grain and Oilseed Milling 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 Grain and Oilseed Milling describes your main line of business, NAICS 3112 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 3112 description and exclusions to confirm it fits your operations.
- Does a Grain and Oilseed Milling need to register as a foreign entity to work across state lines?
- Professional services delivered across state lines create both entity registration and individual licensing questions. If your professional entity (LLC, PC) has a physical presence, employees, or 'doing business' in another state, you typically must register as a foreign entity with that state's Secretary of State. Independent professionals providing occasional multi-state services often are individually licensed in each state but may not formally register their entity. Remote work considerations: post-COVID, many states take the position that providing professional services to residents of their state from outside creates a jurisdictional nexus requiring individual licensure.
- Does a Grain and Oilseed Milling need a professional license or state board registration?
- Many professional services — including lawyers, architects, engineers, accountants (CPA), real estate agents, insurance producers, landscape architects, and surveyors — require state licensing with education, exam, experience requirements, and ongoing continuing education. Operating without a required license can result in cease-and-desist orders, fines, and criminal charges. Even unlicensed professions should check for 'right to practice' laws. For example, some states restrict 'interior designer' title to licensed professionals.
- Can a Grain and Oilseed Milling form an LLC, or does it require a Professional entity (PC/PLLC)?
- Licensed professionals in most states cannot form a regular LLC and must instead form a Professional Corporation (PC), Professional LLC (PLLC), or Registered Limited Liability Partnership (LLP). This ensures personal liability for professional malpractice remains with the individual professional while protecting against the entity's business debts. All owners/members must hold the relevant professional license. Professional entities must file articles with both the Secretary of State and the licensing board, and entity names must include 'Professional,' 'PC,' or 'PLLC.'
- Does a Grain and Oilseed Milling need E&O (Errors & Omissions) insurance?
- Professional liability / E&O insurance protects a Grain and Oilseed Milling against claims of negligence, errors, or failure to perform professional duties. Many licensing boards require E&O as a condition of licensure (particularly for real estate, insurance, and certain design professionals). Even when not legally required, it is standard practice — commercial general liability policies exclude professional services. Policy limits typically range from $1M-$5M. Claims-made policies are most common, requiring 'tail' coverage when you stop practicing.