NAICS 2022 subsector USA Verified: Census NAICS 2022 · 2023-03-17
315
NAICS 315 — Apparel Manufacturing
Apparel Manufacturing
NAICS 315 is the subsector code for apparel 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 315?
1 Registering on SAM.gov for federal contracting — enter NAICS 315 as your primary industry code.
2 Checking whether the SBA size standard for apparel 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 apparel manufacturing business in the US
1
Verify NAICS classification
Confirm that Apparel Manufacturing matches your digital services or technology activity.
3
Implement privacy compliance
Review CCPA (California), state AG privacy laws, and FTC data security guidance applicable to your user data handling.
4
Register for sales tax nexus states
Remote sellers with economic nexus must register in states where sales exceed the threshold (typically $100K or 200 transactions).
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?
Social Media Manager
Manages social media presence, content calendars, and paid ad campaigns for brands and small businesses.
Licenses
- ●Business license
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Managed IT Services Provider
Offers outsourced IT support, network management, cybersecurity, and help desk services to SMBs.
Licenses
- ●Business license
- ●CompTIA/Microsoft certifications (optional)
- ●Cyber liability insurance
Tax Forms
- ●Schedule C or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Cybersecurity Consultant
Conducts penetration testing, compliance audits, and security assessments for mid-market companies.
Licenses
- ●Business license
- ●CISSP/CISM certification
- ●E&O / cyber liability insurance
Tax Forms
- ●Schedule C or 1120-S
- ●Schedule SE
- ●Form 1040-ES
SaaS Startup Founder
Builds and markets a subscription software platform serving a specific business or consumer niche.
Licenses
- ●Business license
- ●Terms of service / privacy policy
- ●SOC 2 (if enterprise B2B)
Tax Forms
- ●Form 1120 or 1120-S
- ●Form 3921 (ISO grants)
- ●State franchise tax
Child codes (3)
Frequently asked questions
- What is NAICS 315?
- NAICS 315 is the North American Industry Classification System code for Apparel 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 Apparel Manufacturing need?
- A Apparel 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 Apparel Manufacturing business in the United States?
- To register a Apparel 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 Apparel 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 Apparel 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 Apparel Manufacturing describes your main line of business, NAICS 315 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 315 description and exclusions to confirm it fits your operations.
- What terms of service and legal agreements does a Apparel Manufacturing need?
- A Terms of Service (ToS) or Terms of Use agreement sets the rules for using your digital product. It should cover: acceptance of terms, user obligations, intellectual property rights, payment terms, limitation of liability, dispute resolution (arbitration clause optional), and governing law. SaaS businesses should also have a Service Level Agreement (SLA) and Acceptable Use Policy (AUP). Platforms with user-generated content should include DMCA notice-and-takedown procedures under Section 512(c).
- Does a Apparel Manufacturing need to comply with COPPA?
- The Children's Online Privacy Protection Act (COPPA) applies if your website or app is directed to children under 13 or you have actual knowledge you're collecting personal information from children under 13. You must post a clear privacy policy, provide notice to and obtain verifiable parental consent before collecting data, allow parents to review and delete children's data, and maintain reasonable security. FTC fines for COPPA violations can exceed $50,000 per violation.
- Does a Apparel Manufacturing need to collect sales tax on digital products and SaaS?
- Sales tax on digital products (software downloads, SaaS subscriptions, streaming, e-books) varies by state. As of 2025, approximately 30+ states tax digital goods and services. SaaS is specifically taxable in states like Texas, New York, Washington, and Ohio but exempt in California and Florida. Economic nexus thresholds (typically $100K revenue or 200 transactions per state) apply to remote sellers of digital products post-Wayfair. Check each state where you have customers.
- What data breach notification obligations does a Apparel Manufacturing have?
- All 50 states have data breach notification statutes requiring you to notify affected individuals and state regulators (usually the attorney general) within a specified timeframe (typically 30-45 days) if personal information is compromised. Some states (e.g., Florida) require notification within 30 days. If the breach affects 500+ residents in a state, you may also need to notify consumer reporting agencies (Equifax, Experian, TransUnion). Healthcare breaches affecting 500+ must be reported to HHS and local media.