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SIC 1987 Legacy USA
Code
2090

SIC 2090 — MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS

Office of Manufacturing

Convert SIC 2090 to NAICS 2022

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Frequently asked questions

What is NAICS 2090?
NAICS 2090 is the North American Industry Classification System code for MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS. 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 MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS need?
A MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS 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 MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS business in the United States?
To register a MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS 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 MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS 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 MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS 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 MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS describes your main line of business, NAICS 2090 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 2090 description and exclusions to confirm it fits your operations.
What FDA labeling requirements apply to a MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS?
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 MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS?
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.
Does a MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS need to collect and remit sales tax on food?
Sales tax on food varies dramatically by state. Most states exempt grocery food (unprepared food for home consumption) but tax prepared food, restaurant meals, and catering. Some states tax all food, some exempt all food, and many have a reduced rate for food. Beverage tax may apply separately to soft drinks and alcohol. Check your state department of revenue for specific food sales tax rules and exemption certificates.
What allergen compliance applies to a MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS?
Under the Food Allergen Labeling and Consumer Protection Act (FALCPA) and the FASTER Act of 2021, the top 9 major food allergens (milk, eggs, fish, shellfish, tree nuts, peanuts, wheat, soybeans, sesame) must be clearly labeled. For restaurant/food service, many states require allergen awareness training and posted notices. Cross-contact prevention procedures should be part of your food safety plan. Failure to disclose allergens can lead to FDA warning letters and civil liability.

How to register a miscellaneous food preparations & kindred products business in the US

1
Verify classification

Confirm that MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS matches your food service or production activity.

2
Register for an EIN (Form SS-4)

Required for most food business structures.

IRS EIN application
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 NameWho Files ItFrequency
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?

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
Independent Coffee Shop Owner

Runs a neighborhood café serving espresso drinks, baked goods, and light fare.

Licenses
  • Food service permit
  • Health department license
  • Sign permit
  • Music license (BMI/ASCAP)
Tax Forms
  • Schedule C or 1065
  • Form 940 (FUTA)
  • State sales tax return
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

Who is this code for

Occupations and roles commonly associated with this classification

Also relevant for

Source: O*NET / BLS occupation data · O*NET 30.2 / BLS SOC

Official data

Feature Description
Official name Standard Industrial Classification (SIC) 1987
Maintained by Referenced by the U.S. Securities and Exchange Commission for filing classification
Purpose Legacy industry taxonomy used before NAICS became the current standard
Primary use SEC/EDGAR filings, older business records, historical market databases
SEC office Office of Manufacturing

When do you need SIC 2090?

1 Use SIC 2090 when a company filing, EDGAR record, or historical business source still references this legacy code.
2 Use it when translating an old SIC-based company list into current NAICS 2022 for contracting or SBA work.
3 Use it when reviewing SEC industry buckets that still depend on SIC rather than NAICS.
4 Use it for historical comparison only, not as the primary code for current SBA or federal procurement workflows.