NAICS 2022 industryGroup USA Verified: Census NAICS 2022 · 2023-03-17
3118
NAICS 3118 — Bakeries and Tortilla Manufacturing
Bakeries and Tortilla Manufacturing
NAICS 3118 is the industry group code for bakeries and tortilla manufacturing 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 3118?
1 Registering on SAM.gov for federal contracting — enter NAICS 3118 as your primary industry code.
2 Checking whether the SBA size standard for bakeries and tortilla manufacturing 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 bakeries and tortilla manufacturing business in the US
1
Verify NAICS classification
Confirm that Bakeries and Tortilla Manufacturing matches your food service or production activity.
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 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?
Meal Prep & Delivery Service
Prepares weekly portioned meals delivered to health-conscious and fitness-focused clients.
Licenses
- ●Cottage food or commercial kitchen permit
- ●Food handler certification
- ●Liability insurance
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Neighborhood Bar & Tavern Owner
Operates a local drinking establishment with a limited food menu and live entertainment.
Licenses
- ●Liquor license (on-premise)
- ●Health permit
- ●Entertainment license
- ●Music license
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
- ●State excise tax
Ice Cream Parlor Owner
Runs a seasonal or year-round ice cream shop offering hand-dipped cones, sundaes, and shakes.
Licenses
- ●Food service permit
- ●Health inspection certificate
- ●Dairy handling permit
Tax Forms
- ●Schedule C (Form 1040)
- ●State sales tax return
Cold-Pressed Juice Bar Owner
Operates a health-focused juice and smoothie bar with grab-and-go refrigerated bottles.
Licenses
- ●Food service permit
- ●HACCP plan (for cold-pressed)
- ●FDA registration (if wholesale)
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax return
Child codes (3)
Frequently asked questions
- What is NAICS 3118?
- NAICS 3118 is the North American Industry Classification System code for Bakeries and Tortilla 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 Bakeries and Tortilla Manufacturing need?
- A Bakeries and Tortilla 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 Bakeries and Tortilla Manufacturing business in the United States?
- To register a Bakeries and Tortilla 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 Bakeries and Tortilla 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 Bakeries and Tortilla 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 Bakeries and Tortilla Manufacturing describes your main line of business, NAICS 3118 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 3118 description and exclusions to confirm it fits your operations.
- Does a Bakeries and Tortilla Manufacturing need to collect and remit sales tax on food?
- Sales tax on food varies dramatically by state. Most states exempt grocery food (unprepared food for home consumption) but tax prepared food, restaurant meals, and catering. Some states tax all food, some exempt all food, and many have a reduced rate for food. Beverage tax may apply separately to soft drinks and alcohol. Check your state department of revenue for specific food sales tax rules and exemption certificates.
- What allergen compliance applies to a Bakeries and Tortilla Manufacturing?
- Under the Food Allergen Labeling and Consumer Protection Act (FALCPA) and the FASTER Act of 2021, the top 9 major food allergens (milk, eggs, fish, shellfish, tree nuts, peanuts, wheat, soybeans, sesame) must be clearly labeled. For restaurant/food service, many states require allergen awareness training and posted notices. Cross-contact prevention procedures should be part of your food safety plan. Failure to disclose allergens can lead to FDA warning letters and civil liability.
- Does a Bakeries and Tortilla Manufacturing need to register with the FDA as a food facility?
- Domestic and foreign facilities that manufacture, process, pack, or hold food for consumption in the US must register with the FDA under the Bioterrorism Act. Registration is biennial (renew every even-numbered year between October 1 and December 31). There is no fee. Exemptions exist for retail food establishments, restaurants, farms, and personal residences. Failure to register may result in detention of food products and civil penalties.
- What health permits and inspections does a Bakeries and Tortilla 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.