One of the most common truisms that people throw out is that “small business is the backbone of the American economy.” While the phrase is certainly overused, it does highlight an important truth, which is that, according to the 2021 data, 99.9 percent of United States businesses are small businesses. What’s more, nearly 50 percent of American employees are employed by small businesses - see the best payroll tools for them - equivalent to 58.9 million people.
Although small businesses are all around us, defining what a small business is can feel elusive. What exactly constitutes a small business? Is it the same thing as a startup? Read on to find out what a small business is and what the SBA definition of a small business is as well. In addition, remember that you can always get professional advice from top formation services and registered agents when forming your business, as long as you know where to look.
Table of Contents
What Is a Small Business?
SBA Definition of Small Business
The Importance of SBA’s Size Definition of a Small Business
Full SBA Table of Standards for Small Business by Industry and Subsector
Agriculture
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation and Warehousing
Information
Finance and Insurance
Real Estate, Rental and Leasing
Professional, Scientific and Technical Services
Administrative and Support, Waste Management and Remediation Services
Education
Health Care and Social Assistance
Arts, Entertainment and Recreation
Accommodation and Food Services
What Is a Small Business?
There are several definitions of a small business. The reason for this is because there are various institutions, such as the Small business Administration or the Internal Revenue Service (IRS), define a small business differently and for different purposes. Naturally, the IRS’s main focus for defining a small business is related to tax purposes. Whereas for the SBA, defining a small business is important for qualifying for SBA and federal government programs. Indeed, satisfying the SBA’s definition of a small business is very important because SBA loan programs (see EIDL and PPP here) and contracting opportunities are specifically reserved for small businesses.

The average American likely has their own standard or definition of a small business, oftentimes thinking of a downtown shop or restaurant, for example. This perception could be based in part on reality because, according to the Census Bureau’s Annual Survey of Entrepreneurs, firms employing fewer than 20 workers account for 89 percent of companies in the U.S. However, small businesses can certainly employ more than 20 workers and be considered a small business.
The IRS mentions on their website that small businesses are those with assets under $10 million. But it’s not an official definition of a small business. The definition of a small business according to SBA standards is more official and more complex.
SBA Definition of Small Business
The SBA has size requirements in its definition of a small business. However, these size requirements vary according to industry as defined by the North American Industry Classification System (NAICS) code. For example:
In the manufacturing industry, companies with 500 employees or fewer are considered a small business.
In non-manufacturing industries, companies with average annual receipts of less than $7.5 million qualify as a small business
The main method that the SBA uses to define small businesses is through its Small Business Size Regulations. These are primarily based on two measures: the average annual receipts or the average employment of a company. The SBA size standard represents the largest size that a business can be while remaining classified as a small business for SBA and federal contracting programs. Thus, if the size standard is based on the number of employees, a size standard of 1,000 would mean your company would need to have 1,000 employees or fewer to be considered a small business by the SBA.

Depending on the industry sector — for example, mining, quarrying, and oil and gas extraction or utilities or construction— small businesses can be defined by millions of dollars in average annual receipts or by the number of employees. But even within a sector, subsectors can be defined by one or the other. For instance, within the mining, quarrying, and oil and gas extraction sector, small businesses under the subsector, support activities for mining, are defined by average annual receipts, while all other subsectors are defined by the number of employees.
The Importance of SBA’s Size Definition of a Small Business
Complying with the SBA’s size definition of a small business is important for a number of reasons. First and foremost, you must meet the SBA’s definition because their SBA loan programs and federal government contract work depend on your company qualifying as a small business by their standard. One of the SBA’s primary roles is to protect and support small business in the U.S. Hence, being properly classified as a small business is a necessary condition in order to qualify for their programs. If you don’t meet their definition, then your company will not be able to qualify, let alone get approved, for funding such as an SBA loan.
Full SBA Table of Standards for Small Business by Industry and Subsector
Here you can find the SBA Table of Small Business Size Standards Matched to NAICS Codes, which you can use to determine if your small business fits the definition as laid out in terms of average annual receipts or number of employees. The SBA calculates annual receipts based on all revenue in whatever form — including sales of products or services, interest, dividends, rents, royalties, fees or commissions — received or accrued by a business. For calculating the number of employees, the SBA counts all individuals employed on a full-time, part-time or other basis, including employees obtained from a temp agency, professional employee organization or leasing concern.
Here's a breakdown of what constitutes a small business across major industries and all their subsectors. The table includes the overall industry sector, each subsector with its respective NAICS code, and the maximum size standard in terms of either average annual receipts or by number of employees.
Agriculture
NAICS industry description: Agriculture, farming forestry, fishing and huntingSector 11 - Agriculture, Forestry, Fishing and Hunting | |||
---|---|---|---|
Subsector 111 | Crop Production | Size standards in average annual receipts | Size standards in number of employees |
111110 | Soybean Farming | $1 million | |
111120 | Oilseed (except Soybean) Farming | $1 million | |
111130 | Dry Pea and Bean Farming | $1 million | |
111140 | Wheat Farming | $1 million | |
111150 | Corn Farming | $1 million | |
111160 | Rice Farming | $1 million | |
111191 | Oilseed and Grain Combination Farming | $1 million | |
111199 | All Other Grain Farming | $1 million | |
111211 | Potato Farming | $1 Million | |
111219 | Other Vegetable (except Potato) and Melon Farming | $1 Million | |
111310 | Orange Groves | $1 Million | |
111320 | Citrus (except Orange) Groves | $1 Million | |
111331 | Apple Orchards | $1 Million | |
111332 | Grape Vineyards | $1 Million | |
111333 | Strawberry Farming | $1 Million | |
111334 | Berry (except Strawberry) Farming | $1 Million | |
111335 | Tree Nut Farming | $1 Million | |
111336 | Fruit and Tree Nut Combination Farming | $1 Million | |
111339 | Other Non-citrus Fruit Farming | $1 Million | |
111411 | Mushroom Production | $1 Million | |
111419 | Other Food Crops Grown Under Cover | $1 Million | |
111421 | Nursery and Tree Production | $1 Million | |
111422 | Floriculture Production | $1 Million | |
111910 | Tobacco Farming | $1 Million | |
111920 | Cotton Farming | $1 Million | |
111930 | Sugarcane Farming | $1 Million | |
111940 | Hay Farming | $1 Million | |
111991 | Sugar Beet Farming | $1 Million | |
111992 | Peanut Farming | $1 Million | |
111998 | All Other Miscellaneous Crop Farming | $1 million | |
Subsector 112 | Animal Production and Aquaculture | Size Standards In Average Annual Receipts | Size Standards In Number Of Employees |
112111 | Beef Cattle Ranching and Farming | $1 Million | |
112112 | Cattle Feedlots | $8 Million | |
112120 | Dairy Cattle and Milk Production | $1 Million | |
112210 | Hog and Pig Farming | $1 Million | |
112310 | Chicken Egg Production | $16.5 Million | |
112320 | Broilers and Other Meat Type Chicken Production | $1 Million | |
112330 | Turkey Production | $1 Million | |
112340 | Poultry Hatcheries | $1 Million | |
112390 | Other Poultry Production | $1 Million | |
112410 | Sheep Farming | $1 Million | |
112420 | Goat Farming | $1 Million | |
112511 | Finfish Farming and Fish Hatcheries | $1 Million | |
112512 | Shellfish Farming | $1 Million | |
112519 | Other Aquaculture | $1 Million | |
112910 | Apiculture | $1 Million | |
112920 | Horses and Other Equine Production | $1 Million | |
112930 | Fur‑Bearing Animal and Rabbit Production | $1 Million | |
112990 | All Other Animal Production | $1 Million | |
Subsector 113 | Forestry and Logging | Size Standards In Average Annual Receipts | Size Standards In Number Of Employees |
113110 | Timber Tract Operations | $12 million | |
113210 | Forest Nurseries and Gathering of Forest Products | $12 million | |
113310 | Logging | 500 | |
Subsector 114 | Fishing, Hunting and Trapping | Size Standards In Average Annual Receipts | Size Standards In Number Of Employees |
114111 | Finfish Fishing | $22 million | |
114112 | Shellfish Fishing | $6 million | |
114119 | Other Marine Fishing | $8 million | |
114210 | Hunting and Trapping | $6 million | |
Subsector 115 | Support Activities for Agriculture and Forestry | Size Standards In Average Annual Receipts | Size Standards In Number Of Employees |
115111 | Cotton Ginning | $12 million | |
115112 | Soil Preparation, Planting, and Cultivating | $8 million | |
115113 | Crop Harvesting, Primarily by Machine | $8 million | |
115114 | Postharvest Crop Activities (except Cotton Ginning) | $30 million | |
115115 | Farm Labor Contractors and Crew Leaders | $16.5 million | |
115116 | Farm Management Services | $8 million | |
115210 | Support Activities for Animal Production | $8 million | |
115310 | Support Activities for Forestry | $8 million | |
115310_a_Except | Forest Fire Suppression | $20.5 million | |
115310_b_Except | Fuels Management Services | $20.5 million |

Mining
NAICS industry description: Mining, quarrying, and oil and gas extraction
Sector 21 – Mining, Quarrying, and Oil and Gas Extraction | |||
---|---|---|---|
Subsector 211 | Oil and Gas Extraction | Size standards in average annual receipts | Size standards in number of employees |
211120 | Crude Petroleum Extraction | 1,250 | |
211130 | Natural Gas Extraction | 1,250 | |
Subsector 212 | Mining (except Oil and Gas) | Size Standards In Average Annual Receipts | Size Standards In Number Of Employees |
212111 | Bituminous Coal and Lignite Surface Mining | 1,250 | |
212112 | Bituminous Coal Underground Mining | 1,500 | |
212113 | Anthracite Mining | 250 | |
212210 | Iron Ore Mining | 750 | |
212221 | Gold Ore Mining | 250 | |
212222 | Silver Ore Mining | 250 | |
212230 | Copper, Nickel, Lead, and Zinc Mining | 750 | |
212291 | Uranium‑Radium‑Vanadium Ore Mining | 250 | |
212299 | All Other Metal Ore Mining | 750 | |
212311 | Dimension Stone Mining and Quarrying | 500 | |
212312 | Crushed and Broken Limestone Mining and Quarrying | 750 | |
212313 | Crushed and Broken Granite Mining and Quarrying | 750 | |
212319 | Other Crushed and Broken Stone Mining and Quarrying | 500 | |
212321 | Construction Sand and Gravel Mining | 500 | |
212322 | Industrial Sand Mining | 500 | |
212324 | Kaolin and Ball Clay Mining | 750 | |
212325 | Clay and Ceramic and Refractory Minerals Mining | 500 | |
212391 | Potash, Soda, and Borate Mineral Mining | 750 | |
212392 | Phosphate Rock Mining | 1,000 | |
212393 | Other Chemical and Fertilizer Mineral Mining | 500 | |
212399 | All Other Nonmetallic Mineral Mining | 500 | |
Subsector 213 | Support Activities for Mining | Size Standards In Average Annual Receipts | Size Standards In Number Of Employees |
213111 | Drilling Oil and Gas Wells | 1,000 | |
213112 | Support Activities for Oil and Gas Operations | $41.5 million | |
213113 | Support Activities for Coal Mining | $22 million | |
213114 | Support Activities for Metal Mining | $22 million | |
213115 | Support Activities for Nonmetallic Minerals (except Fuels) | $8 million |

Utilities
NAICS industry description: UtilitiesSector 22 – Utilities | |||
---|---|---|---|
Subsector 221 | Utilities | Size standards in average annual receipts | Size standards in number of employees |
221111 | Hydroelectric Power Generation | 500 | |
221112 | Fossil Fuel Electric Power Generation | 750 | |
221113 | Nuclear Electric Power Generation | 750 | |
221114 | Solar Electric Power Generation | 250 | |
221115 | Wind Electric Power Generation | 250 | |
221116 | Geothermal Electric Power Generation | 250 | |
221117 | Biomass Electric Power Generation | 250 | |
221118 | Other Electric Power Generation | 250 | |
221121 | Electric Bulk Power Transmission and Control | 500 | |
221122 | Electric Power Distribution | 1,000 | |
221210 | Natural Gas Distribution | 1,000 | |
221310 | Water Supply and Irrigation Systems | $30 million | |
221320 | Sewage Treatment Facilities | $22 million | |
221330 | Steam and Air‑Conditioning Supply | $16.5 million |

Construction
NAICS industry description: ConstructionSector 23 - Construction | |||
---|---|---|---|
Subsector 236 | Construction of Buildings | Size standards in average annual receipts | Size standards in number of employees |
236115 | New Single-family Housing Construction (Except For-Sale Builders) | $39.5 million | |
236116 | New Multifamily Housing Construction (except For-Sale Builders) | $39.5 million | |
236117 | New Housing For-Sale Builders | $39.5 million | |
236118 | Residential Remodelers | $39.5 million | |
236210 | Industrial Building Construction | $39.5 million | |
236220 | Commercial and Institutional Building Construction | $39.5 million | |
Subsector 237 | Heavy and Civil Engineering Construction | ||
237110 | Water and Sewer Line and Related Structures Construction | $39.5 million | |
237120 | Oil and Gas Pipeline and Related Structures Construction | $39.5 million | |
237130 | Power and Communication Line and Related Structures Construction | $39.5 million | |
237210 | Land Subdivision | $30 million | |
237310 | Highway, Street, and Bridge Construction | $39.5 million | |
237990 | Other Heavy and Civil Engineering Construction | $39.5 million | |
237990_Except | Dredging and Surface Cleanup Activities2 | $30 million | |
Subsector 238 | Specialty Trade Contractors | ||
238110 | Poured Concrete Foundation and Structure Contractors | $16.5 million | |
238120 | Structural Steel and Precast Concrete Contractors | $16.5 million | |
238130 | Framing Contractors | $16.5 million | |
238140 | Masonry Contractors | $16.5 million | |
238150 | Glass and Glazing Contractors | $16.5 million | |
238160 | Roofing Contractors | $16.5 million | |
238170 | Siding Contractors | $16.5 million | |
238190 | Other Foundation, Structure, and Building Exterior Contractors | $16.5 million | |
238210 | Electrical Contractors and Other Wiring Installation Contractor | $16.5 million | |
238220 | Plumbing, Heating, and Air‑Conditioning Contractors | $16.5 million | |
238290 | Other Building Equipment Contractors | $16.5 million | |
238310 | Drywall and Insulation Contractors | $16.5 million | |
238320 | Painting and Wall Covering Contractors | $16.5 million | |
238330 | Flooring Contractors | $16.5 million | |
238340 | Tile and Terrazzo Contractors | $16.5 million | |
238350 | Finish Carpentry Contractors | $16.5 million | |
238390 | Other Building Finishing Contractors | $16.5 million | |
238910 | Site Preparation Contractors | $16.5 million | |
238990 | All Other Specialty Trade Contractors | $16.5 million | |
238990_Except | Building and Property Specialty Trade Services | $16.5 million |

Manufacturing
NAICS industry description: Manufacturing
Sector 31 – 33 – Manufacturing | |||
---|---|---|---|
Subsector 311 | Food Manufacturing | Size standards in average annual receipts | Size standards in number of employees |
311111 | Dog and Cat Food Manufacturing | 1,000 | |
311119 | Other Animal Food Manufacturing | 500 | |
311211 | Flour Milling | 1,000 | |
311212 | Rice Milling | 500 | |
311213 | Malt Manufacturing | 500 | |
311221 | Wet Corn Milling | 1,250 | |
311224 | Soybean and Other Oilseed Processing | 1,000 | |
311225 | Fats and Oils Refining and Blending | 1,000 | |
311230 | Breakfast Cereal Manufacturing | 1,000 | |
311313 | Beet Sugar Manufacturing | 750 | |
311314 | Cane Sugar Manufacturing | 1,000 | |
311340 | Nonchocolate Confectionery Manufacturing | 1,000 | |
311351 | Chocolate and Confectionery Manufacturing from Cacao Beans | 1,250 | |
311352 | Confectionery Manufacturing from Purchased Chocolate | 1,000 | |
311411 | Frozen Fruit, Juice and Vegetable Manufacturing | 1,000 | |
311412 | Frozen Specialty Food Manufacturing | 1,250 | |
311421 | Fruit and Vegetable Canning3 | 1,000 | |
311422 | Specialty Canning | 1,250 | |
311423 | Dried and Dehydrated Food Manufacturing | 750 | |
311511 | Fluid Milk Manufacturing | 1,000 | |
311512 | Creamery Butter Manufacturing | 750 | |
311513 | Cheese Manufacturing | 1,250 | |
311514 | Dry, Condensed, and Evaporated Dairy Product Manufacturing | 750 | |
311520 | Ice Cream and Frozen Dessert Manufacturing | 1,000 | |
311611 | Animal (except Poultry) Slaughtering | 1,000 | |
311612 | Meat Processed from Carcasses | 1,000 | |
311613 | Rendering and Meat Byproduct Processing | 750 | |
311615 | Poultry Processing | 1,250 | |
311710 | Seafood Product Preparation and Packaging | 750 | |
311811 | Retail Bakeries | 500 | |
311812 | Commercial Bakeries | 1,000 | |
311813 | Frozen Cakes, Pies, and Other Pastries Manufacturing | 750 | |
311821 | Cookie and Cracker Manufacturing | 1,250 | |
311824 | Dry Pasta, Dough, and Flour Mixes Manufacturing from Purchased Flour | 750 | |
311830 | Tortilla Manufacturing | 1,250 | |
311911 | Roasted Nuts and Peanut Butter Manufacturing | 750 | |
311919 | Other Snack Food Manufacturing | 1,250 | |
311920 | Coffee and Tea Manufacturing | 750 | |
311930 | Flavoring Syrup and Concentrate Manufacturing | 1,000 | |
311941 | Mayonnaise, Dressing and Other Prepared Sauce Manufacturing | 750 | |
311942 | Spice and Extract Manufacturing | 500 | |
311991 | Perishable Prepared Food Manufacturing | 500 | |
311999 | All Other Miscellaneous Food Manufacturing | 500 | |
Subsector 312 | Beverage and Tobacco Product Manufacturing | ||
312111 | Soft Drink Manufacturing | 1,250 | |
312112 | Bottled Water Manufacturing | 1,000 | |
312113 | Ice Manufacturing | 750 | |
312120 | Breweries | 1,250 | |
312130 | Wineries | 1,000 | |
312140 | Distilleries | 1,000 | |
312230 | Tobacco Manufacturing | 1,50 | |
Subsector 313 | Textile Mills | ||
313110 | Fiber, Yarn, and Thread Mills | 1,250 | |
313210 | Broadwoven Fabric Mills | 1,000 | |
313220 | Narrow Fabric Mills and Schiffli Machine Embroidery | 500 | |
313230 | Nonwoven Fabric Mills | 750 | |
313240 | Knit Fabric Mills | 500 | |
313310 | Textile and Fabric Finishing Mills | 1,000 | |
313320 | Fabric Coating Mills | 1,000 | |
Subsector 314 | Textile Product Mills | ||
314110 | Carpet and Rug Mills | 1,500 | |
314120 | Curtain and Linen Mills | 750 | |
314910 | Textile Bag and Canvas Mills | 500 | |
314994 | Rope, Cordage, Twine, Tire Cord, and Tire Fabric Mills | 1,000 | |
314999 | All Other Miscellaneous Textile Product Mills | 500 | |
Subsector 315 | Apparel Manufacturing | ||
315110 | Hosiery and Sock Mills | 750 | |
315190 | Enter your text here... | 750 | |
315210 | Cut and Sew Apparel Contractors | 750 | |
315220 | Men's and Boys' Cut and Sew Apparel Manufacturing | 750 | |
315240 | Women's, Girls', and Infants' Cut and Sew Apparel Manufacturing | 750 | |
315280 | Other Cut and Sew Apparel Manufacturing | 750 | |
315990 | Apparel Accessories and Other Apparel Manufacturing | 500 | |
Subsector 316 | Leather and Allied Product Manufacturing | ||
316110 | Leather and Hide Tanning and Finishing | 500 | |
316210 | Footwear Manufacturing | 1,000 | |
316992 | Women’s Handbag and Purse Manufacturing | 750 | |
316998 | All Other Leather Good and Allied Product Manufacturing | 500 | |
Subsector 321 | Wood Product Manufacturing | ||
321113 | Sawmills | 500 | |
321114 | Wood Preservation | 500 | |
321211 | Hardwood Veneer and Plywood Manufacturing | 500 | |
321212 | Softwood Veneer and Plywood Manufacturing | 1,250 | |
321213 | Engineered Wood Member (except Truss) Manufacturing | 750 | |
321214 | Truss Manufacturing | 500 | |
321219 | Reconstituted Wood Product Manufacturing | 750 | |
321911 | Wood Window and Door Manufacturing | 1,000 | |
321912 | Cut Stock, Resawing Lumber, and Planing | 500 | |
321918 | Other Millwork (including Flooring) | 500 | |
321920 | Wood Container and Pallet Manufacturing | 500 | |
321991 | Manufactured Home (Mobile Home) Manufacturing | 1,250 | |
321992 | Prefabricated Wood Building Manufacturing | 500 | |
321999 | All Other Miscellaneous Wood Product Manufacturing | 500 | |
Subsector 322 | Paper Manufacturing | ||
322110 | Pulp Mills | 750 | |
322121 | Paper (except Newsprint) Mills | 1,250 | |
322122 | Newsprint Mills | 750 | |
322130 | Paperboard Mills | 1,250 | |
322211 | Corrugated and Solid Fiber Box Manufacturing | 1,250 | |
322212 | Folding Paperboard Box Manufacturing | 750 | |
322219 | Other Paperboard Container Manufacturing | 1,000 | |
322220 | Paper Bag and Coated and Treated Paper Manufacturing | 750 | |
322230 | Stationery Product Manufacturing | 750 | |
322291 | Sanitary Paper Product Manufacturing | 1,500 | |
322299 | All Other Converted Paper Product Manufacturing | 500 | |
Subsector 323 | Printing and Related Support Activities | ||
323111 | Commercial Printing (except Screen and Books) | 500 | |
323113 | Commercial Screen Printing | 500 | |
323117 | Books Printing | 1,250 | |
323120 | Support Activities for Printing | 500 | |
Subsector 324 | Petroleum and Coal Products Manufacturing | ||
324110 | Petroleum Refineries4 | 1,500 | |
324121 | Asphalt Paving Mixture and Block Manufacturing | 500 | |
324122 | Asphalt Shingle and Coating Materials Manufacturing | 750 | |
324191 | Petroleum Lubricating Oil and Grease Manufacturing | 750 | |
324199 | All Other Petroleum and Coal Products Manufacturing | 500 | |
Subsector 325 | Chemical Manufacturing | ||
325110 | Petrochemical Manufacturing | 1,000 | |
325120 | Industrial Gas Manufacturing | 1,000 | |
325130 | Synthetic Dye and Pigment Manufacturing | 1,000 | |
325180 | Other Basic Inorganic Chemical Manufacturing | 1,000 | |
325193 | Ethyl Alcohol Manufacturing | 1,000 | |
325194 | Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing | 1,250 | |
325199 | All Other Basic Organic Chemical Manufacturing | 1,250 | |
325211 | Plastics Material and Resin Manufacturing | 1,250 | |
325212 | Synthetic Rubber Manufacturing | 1,000 | |
325220 | Artificial and Synthetic Fibers and Filaments Manufacturing | 1,000 | |
325311 | Nitrogenous Fertilizer Manufacturing | 1,000 | |
325312 | Phosphatic Fertilizer Manufacturing | 750 | |
325314 | Fertilizer (Mixing Only) Manufacturing | 500 | |
325320 | Pesticide and Other Agricultural Chemical Manufacturing | 1,000 | |
325411 | Medicinal and Botanical Manufacturing | 1,000 | |
325412 | Pharmaceutical Preparation Manufacturing | 1,250 | |
325413 | In‑Vitro Diagnostic Substance Manufacturing | 1,250 | |
325414 | Biological Product (except Diagnostic) Manufacturing | 1,250 | |
325510 | Paint and Coating Manufacturing | 1,000 | |
325520 | Adhesive Manufacturing | 500 | |
325611 | Soap and Other Detergent Manufacturing | 1,000 | |
325612 | Polish and Other Sanitation Good Manufacturing | 750 | |
325613 | Surface Active Agent Manufacturing | 750 | |
325620 | Toilet Preparation Manufacturing | 1,250 | |
325910 | Printing Ink Manufacturing | 500 | |
325920 | Explosives Manufacturing | 750 | |
325991 | Custom Compounding of Purchased Resins | 500 | |
325992 | Photographic Film, Paper, Plate and Chemical Manufacturing | 1,500 | |
325998 | All Other Miscellaneous Chemical Product and Preparation Manufacturing | 500 | |
Subsector 326 | Plastics and Rubber Products Manufacturing | ||
326111 | Plastic Bag and Pouch Manufacturing | 750 | |
326112 | Plastics Packaging Film and Sheet (including Laminated) Manufacturing | 1,000 | |
326113 | Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing | 750 | |
326121 | Unlaminated Plastics Profile Shape Manufacturing | 500 | |
326122 | Plastics Pipe and Pipe Fitting Manufacturing | 750 | |
326130 | Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing | 500 | |
326140 | Polystyrene Foam Product Manufacturing | 1,000 | |
326150 | Urethane and Other Foam Product (except Polystyrene) Manufacturing | 750 | |
326160 | Plastics Bottle Manufacturing | 1,250 | |
326191 | Plastics Plumbing Fixture Manufacturing | 750 | |
326199 | All Other Plastics Product Manufacturing | 750 | |
326211 | Tire Manufacturing (except Retreading)5 | 1,500 | |
326212 | Tire Retreading | 500 | |
326220 | Rubber and Plastics Hoses and Belting Manufacturing | 750 | |
326291 | Rubber Product Manufacturing for Mechanical Use | 750 | |
326299 | All Other Rubber Product Manufacturing | 500 |

Subsector 327 | Nonmetallic Mineral Product Manufacturing | ||
327110 | Pottery, Ceramics, and Plumbing Fixture Manufacturing | 1,000 | |
327120 | Clay Building Material and Refractories Manufacturing | 750 | |
327211 | Flat Glass Manufacturing | 1,000 | |
327212 | Other Pressed and Blown Glass and Glassware Manufacturing | 1,250 | |
327213 | Glass Container Manufacturing | 1,250 | |
327215 | Glass Product Manufacturing Made of Purchased Glass | 1,000 | |
327310 | Cement Manufacturing | 1,000 | |
327320 | Ready‑Mix Concrete Manufacturing | 500 | |
327331 | Concrete Block and Brick Manufacturing | 500 | |
327332 | Concrete Pipe Manufacturing | 750 | |
327390 | Other Concrete Product Manufacturing | 500 | |
327410 | Lime Manufacturing | 750 | |
327420 | Gypsum Product Manufacturing | 1,500 | |
327910 | Abrasive Product Manufacturing | 750 | |
327991 | Cut Stone and Stone Product Manufacturing | 500 | |
327992 | Ground or Treated Mineral and Earth Manufacturing | 500 | |
327993 | Mineral Wool Manufacturing | 1,500 | |
327999 | All Other Miscellaneous Nonmetallic Mineral Product Manufacturing | 500 | |
Subsector 331 | Primary Metal Manufacturing | ||
331110 | Iron and Steel Mills and Ferroalloy Manufacturing | 1,500 | |
331210 | Iron and Steel Pipe and Tube Manufacturing from Purchased Steel | 1,000 | |
331221 | Rolled Steel Shape Manufacturing | 1,000 | |
331222 | Steel Wire Drawing | 1,000 | |
331313 | Alumina Refining and Primary Aluminum Production | 1,000 | |
331314 | Secondary Smelting and Alloying of Aluminum | 750 | |
331315 | Aluminum Sheet, Plate and Foil Manufacturing | 1,250 | |
331318 | Other Aluminum Rolling, Drawing, and Extruding | 750 | |
331410 |