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NAICS 2022 industry USA Verified: Census NAICS 2022 · 2023-03-17
31181

NAICS 31181 — Bread and Bakery Product Manufacturing

Bread and Bakery Product Manufacturing

NAICS 31181 is the NAICS industry code for bread and bakery product 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 31181?

1 Registering on SAM.gov for federal contracting — enter NAICS 31181 as your primary industry code.
2 Checking whether the SBA size standard for bread and bakery product 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 bread and bakery product manufacturing business in the US

1
Verify NAICS classification

Confirm that Bread and Bakery Product 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?

Independent Coffee Shop Owner

Runs a neighborhood café serving espresso drinks, baked goods, and light fare.

Licenses
  • Food service permit
  • Health department license
  • Sign permit
  • Music license (BMI/ASCAP)
Tax Forms
  • Schedule C or 1065
  • Form 940 (FUTA)
  • State sales tax return
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

Child codes (3)

Frequently asked questions

What is NAICS 31181?
NAICS 31181 is the North American Industry Classification System code for Bread and Bakery Product 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 Bread and Bakery Product Manufacturing need?
A Bread and Bakery Product 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 Bread and Bakery Product Manufacturing business in the United States?
To register a Bread and Bakery Product 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 Bread and Bakery Product 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 Bread and Bakery Product 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 Bread and Bakery Product Manufacturing describes your main line of business, NAICS 31181 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 31181 description and exclusions to confirm it fits your operations.
What allergen compliance applies to a Bread and Bakery Product 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 Bread and Bakery Product 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 Bread and Bakery Product 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 Bread and Bakery Product 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).

Official resources

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