NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2023-03-17
722410
NAICS 722410 — Drinking Places (Alcoholic Beverages)
Drinking Places (Alcoholic Beverages)
NAICS 722410 is the national industry code for drinking places (alcoholic beverages) establishments in the United States. The Small Business Administration sets a size standard of $9.0 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
SBA: $9.0
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 722410?
1 Registering on SAM.gov for federal contracting — enter NAICS 722410 as your primary industry code.
2 Checking whether the SBA size standard for drinking places (alcoholic beverages) 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
SBA size standard description
Drinking Places (Alcoholic Beverages)
Changes to receipts-based standard: [object Object]
How to register a drinking places (alcoholic beverages) business in the US
1
Verify NAICS classification
Confirm that Drinking Places (Alcoholic Beverages) describes your alcohol-related activity.
3
Obtain TTB federal permit
Alcohol producers, importers, and wholesalers must hold a permit from the Alcohol and Tobacco Tax and Trade Bureau.
4
Register with state ABC board
Contact your state Alcoholic Beverage Control board for state-level licensing, which is required in addition to federal TTB permits.
5
Comply with label approval (COLA)
Certificate of Label Approval from TTB is required for most alcoholic beverage products before sale.
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?
Wine Importer & Distributor
Imports and distributes international wines to restaurants, retailers, and private collectors within a state.
Licenses
- ●TTB Importer's Basic Permit
- ●State wholesale liquor license
- ●COLA label compliance
- ●FDA prior notice
Tax Forms
- ●Form 1120 or 1065
- ●TTB excise tax
- ●State excise tax / franchise tax
Event Bartending Service
Provides licensed mobile bartending for weddings, private parties, and corporate events with liability coverage.
Licenses
- ●State catering/bartending license
- ●Liquor liability insurance
- ●Responsible server training
- ●City mobile vendor permit
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Craft Brewery Owner
Brews and packages craft beer for on-premise taproom sales, self-distribution, and wholesaler partnerships.
Licenses
- ●TTB Brewer's Notice
- ●State brewery license
- ●COLA label approval
- ●FDA food facility registration
Tax Forms
- ●Form 1120 or 1065
- ●TTB excise tax return (quarterly)
- ●State excise tax
- ●State sales tax
Liquor Store Owner
Operates a retail package store selling spirits, wine, and beer under a state-issued off-premise license.
Licenses
- ●State retail liquor license (off-premise)
- ●Sales tax permit
- ●City business license
- ●Responsible vendor training
Tax Forms
- ●Schedule C or 1120-S
- ●State excise tax
- ●State sales tax return
Frequently asked questions
- What is NAICS 722410?
- NAICS 722410 is the North American Industry Classification System code for Drinking Places (Alcoholic Beverages). 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 Drinking Places (Alcoholic Beverages) need?
- A Drinking Places (Alcoholic Beverages) 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 Drinking Places (Alcoholic Beverages) business in the United States?
- To register a Drinking Places (Alcoholic Beverages) 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 Drinking Places (Alcoholic Beverages) 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 Drinking Places (Alcoholic Beverages) 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 Drinking Places (Alcoholic Beverages) describes your main line of business, NAICS 722410 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 722410 description and exclusions to confirm it fits your operations.
- Does a Drinking Places (Alcoholic Beverages) need a TTB federal permit?
- Yes. The Alcohol and Tobacco Tax and Trade Bureau (TTB) requires federal permits for all alcohol producers, importers, and wholesalers. Brewers need a Brewer's Notice. Wineries need a Federal Basic Permit. Distillers need a Distilled Spirits Plant (DSP) permit. Importers need a Federal Basic Importer's Permit. Wholesalers need a Federal Basic Wholesale Permit. Each requires extensive applications, site inspections, background checks, and bonding. Permits are indefinite but can be revoked for non-compliance. Operating without one carries fines and criminal liability for illegal alcohol manufacturing (Title 26 USC).
- What ABC (Alcoholic Beverage Control) license does a Drinking Places (Alcoholic Beverages) need?
- All 50 states plus DC require state-level alcohol licenses. License types include: Manufacturer (brewery, winery, distillery), Wholesaler/Distributor, and Retailer (on-premise consumption and off-premise package sales). States are either control states (17 states where the state sells spirits directly) or license states (private sector). Each license type has production limits (e.g., microbrewery up to 60,000 barrels), location restrictions, and zoning requirements. License availability may be capped through quota systems. Annual renewal, fee payment, and compliance training are required.
- What is three-tier distribution and how does it affect a Drinking Places (Alcoholic Beverages)?
- The three-tier system (producer/brewer → distributor/wholesaler → retailer) is the federal and state regulatory framework requiring separation of alcohol production, distribution, and retail tiers. Most states prohibit a single company from operating in all three tiers simultaneously (tied-house laws). Exceptions: brewpubs, craft breweries, and small wineries often can self-distribute within certain volume limits or have on-premise sales privileges. Some states (Washington, Arizona, DC) allow direct-to-consumer wine shipping from out-of-state wineries. Fragmented across states — check your state's ABC for specific tied-house and franchise law restrictions.
- What are the FDA labeling and TTB COLA requirements for a Drinking Places (Alcoholic Beverages)?
- Alcohol labels require a Certificate of Label Approval (COLA) from TTB for every label sold interstate (including bottles, cans, and keg collars). Requirements: brand name, class/type designation, net contents, alcohol content (mandatory for spirits, optional for wine/beer), producer/bottler name and address, sulfite declaration, government health warning, country of origin (for imports). FDA also regulates: nutrition facts, major food allergens, and ingredient labeling for certain alcohol beverages (those not meeting TTB's malt beverage, wine, or distilled spirits definitions like hard seltzer and flavored malt beverages).