NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2023-03-17
311999
NAICS 311999 — All Other Miscellaneous Food Manufacturing
All Other Miscellaneous Food Manufacturing
NAICS 311999 is the national industry code for all other miscellaneous food manufacturing establishments in the United States. The Small Business Administration sets a size standard of 700 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
SBA: 700
View full SBA standard
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 311999?
1 Registering on SAM.gov for federal contracting — enter NAICS 311999 as your primary industry code.
2 Checking whether the SBA size standard for all other miscellaneous food 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
NAICS 2017 equivalent 311999
All Other Miscellaneous Food Manufacturing
View full 2022 → 2017 crosswalkSBA size standard description
All Other Miscellaneous Food Manufacturing
Changes to receipts-based standard: [object Object]
How to register a all other miscellaneous food manufacturing business in the US
1
Verify NAICS classification
Confirm that All Other Miscellaneous Food 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?
Food Truck Owner
Operates a mobile food unit serving specialty cuisine at street locations, events, and business parks.
Licenses
- ●City health permit
- ●Mobile food vending license
- ●Commissary agreement
- ●Fire marshal permit
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax return
Full-Service Restaurant Owner
Runs a dine-in restaurant with a commercial kitchen, serving staff, and liquor license.
Licenses
- ●Health department permit
- ●Liquor license (if applicable)
- ●Certificate of occupancy
- ●Food handler cards
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
- ●State sales tax return
Catering Business Owner
Provides off-premise food service for weddings, corporate events, and private parties.
Licenses
- ●Catering permit
- ●Health department certification
- ●Liability insurance
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax return
Artisan Bakery Owner
Operates a retail and wholesale bakery producing breads, pastries, and custom cakes.
Licenses
- ●Health permit
- ●Food processor registration (FDA)
- ●Cottage food permit (if home-based)
Tax Forms
- ●Schedule C or 1120-S
- ●Schedule SE
- ●State sales tax return
Trade codes using this NAICS
These Schedule B export codes explicitly reference NAICS 311999 in the Census trade classification files.
0407900000
BIRDS' EGGS, IN SHELL, PRESERVED OR COOKED
HS-6 040790
0408110000
EGG YOLKS, DRIED, WHETHER OR NOT SWEETENED
HS-6 040811
0408190000
EGG YOLKS, FRSH, FRZN, COOKED BY WATER, MOLDED ETC
HS-6 040819
0408910000
BIRDS' EGGS NOT IN SHELL, DRIED, W/N SWEETENED
HS-6 040891
0408990000
BIRDS' EGGS NT IN SHELL, FRSH FRZN COOKD WATER ETC
HS-6 040899
0410100000
EDIBLE INSECTS, INCL FLOURS AND MEALS OF INSECTS
HS-6 041010
Frequently asked questions
- What is NAICS 311999?
- NAICS 311999 is the North American Industry Classification System code for All Other Miscellaneous Food 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 All Other Miscellaneous Food Manufacturing need?
- A All Other Miscellaneous Food 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 All Other Miscellaneous Food Manufacturing business in the United States?
- To register a All Other Miscellaneous Food 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 All Other Miscellaneous Food 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 All Other Miscellaneous Food 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 All Other Miscellaneous Food Manufacturing describes your main line of business, NAICS 311999 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 311999 description and exclusions to confirm it fits your operations.
- What health permits and inspections does a All Other Miscellaneous Food 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 All Other Miscellaneous Food 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).
- Can a All Other Miscellaneous Food Manufacturing operate under cottage food laws from home?
- Many states allow cottage food operations where you can prepare certain non-potentially-hazardous foods (baked goods, jams, dry mixes, candies) from a home kitchen without a commercial facility. Revenue caps typically range from $20,000 to $80,000 annually depending on the state. Direct-to-consumer sales only (no wholesale or online shipping in most states). Labeling must include ingredients, allergens, producer name, and a disclaimer that the product was made in a home kitchen not inspected by the health department.
- What FDA labeling requirements apply to a All Other Miscellaneous Food Manufacturing?
- All packaged foods sold in the US must comply with FDA labeling regulations under 21 CFR 101. Labels must include: statement of identity, net quantity, nutrition facts panel (unless exempt as a small business under $500K revenue), ingredient list in descending order, allergen declaration (top 9 major allergens), and manufacturer/packer/distributor name and address. Menu labeling for chain restaurants with 20+ locations must include calorie counts.