NAICS 2022 sector USA Verified: Census NAICS 2022 · 2023-03-17
72
NAICS 72 — Accommodation and Food Services
Accommodation and Food Services
NAICS 72 is the sector code for accommodation and food services 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 72?
1 Registering on SAM.gov for federal contracting — enter NAICS 72 as your primary industry code.
2 Checking whether the SBA size standard for accommodation and food services 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 accommodation and food services business in the US
1
Verify NAICS classification
Confirm that Accommodation and Food Services 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 (2)
Frequently asked questions
- What is NAICS 72?
- NAICS 72 is the North American Industry Classification System code for Accommodation and Food Services. 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 Accommodation and Food Services need?
- A Accommodation and Food Services 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 Accommodation and Food Services business in the United States?
- To register a Accommodation and Food Services 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 Accommodation and Food Services 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 Accommodation and Food Services 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 Accommodation and Food Services describes your main line of business, NAICS 72 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 72 description and exclusions to confirm it fits your operations.
- Does a Accommodation and Food Services 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 Accommodation and Food Services 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 Accommodation and Food Services?
- 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.
- What are the ServSafe or food safety manager requirements for a Accommodation and Food Services?
- Most state health codes require at least one certified food protection manager (CFPM) per establishment, obtained by passing an ANSI-accredited exam like ServSafe, National Registry, or Learn2Serve. The certification is valid for 5 years. Your manager certification must be posted on-site. All other food handlers should complete a food handler training course (required by many states and local jurisdictions) within 30 days of hire.