NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2026-01-01
312140
NAICS 312140 — Distilleries
Distilleries
NAICS 312140 is the national industry code for distilleries establishments in the United States. The Small Business Administration sets a size standard of 1,100 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
SBA: 1,100
View full SBA standard
Exclusions & Cross-References
Activities classified under other official NAICS codes:
- bottling purchased liquor (See 413220 Alcoholic beverage merchant wholesalers (CAN))
- manufacturing brandy (See 312130 Wineries (US))
- manufacturing fruit beverage neutral spirits (See 312130 Wineries (US))
- manufacturing non-potable ethanol (ethyl alcohol) (See 325190 Other basic organic chemical manufacturing (MEX))
Official Illustrative Examples
Primary activities officially recognized by Census Bureau / Statistics Canada:
alcoholic liquor (e.g., rum, vodka, whisky), manufacturing blending distilled beverages (except brandy) eggnog, alcoholic, manufacturing ethyl alcohol, potable, manufacturing mixed drinks, alcoholic, manufacturing
Complete Index of Activities (13 recognized activities) ▼
alcoholic beverages (except brandy), distilling
alcoholic liquor (e.g., rum, vodka, whisky), manufacturing
blending distilled beverages (except brandy)
cordials, alcoholic, manufacturing
distilling potable liquor (except brandy)
eggnog, alcoholic, manufacturing
ethyl alcohol, potable, manufacturing
grain alcohol, beverage purposes, manufacturing
liqueurs, manufacturing
liquor-based coolers, manufacturing
liquors, distilling and blending (except brandy)
mixed drinks, alcoholic, manufacturing
neutral spirits, beverage (except fruit), manufacturing
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/ |
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
SBA size standard description
Distilleries
Changes to receipts-based standard: [object Object]
Trade codes using this NAICS
These Schedule B export codes explicitly reference NAICS 312140 in the Census trade classification files.
2106901650
COMPOUND ALCOHOLIC PREP FOR MANUFACTURE BEVERAGES
HS-6 210690
2207103000
ETHYL ALCOHOL UNDENATURED 80%/HIGHER, FOR BEVERAGE
HS-6 220710
2208306020
WHISKIES, BOURBON, CONTAINERS NOT OVER 4 LITERS EA
HS-6 220830
2208306040
WHISKIES, BOURBON, CONTAINERS OVER 4 LITERS EACH
HS-6 220830
2208309025
RYE WHISKIES EX BOURBON, IN CONTAINERS NT OVER 4L
HS-6 220830
2208309030
WHISKIES EX BOURBON, IN CONTAINERS NT OV 4L, NESOI
HS-6 220830