IRS Large and Mid-Size Business Division

Retailers, Food, Pharmaceutical & Healthcare

81% audit rate (FY 2002 - 2004) for corporations with $250 million assets or more

The following industry categories* are assigned by the IRS to Retailers, Food, Pharmaceutical & Healthcare:

Accommodation and Food Services
Administrative and Support Services
Advertising Agencies
Advertising and Related Services
Advertising Material Distribution Services
All Other Ambulatory Health Care Services
All Other Animal Production
All Other Business Support Services
All Other Consumer Goods Rental
All Other Crop Farming
All Other Cut and Sew Apparel Manufacturing
All Other Food Manufacturing
All Other General Merchandise Stores
All Other Grain Farming
All Other Health and Personal Care Stores
All Other Home Furnishings Stores
All Other Leather Good Manufacturing
All Other Miscellaneous Ambulatory Health Care Services
All Other Miscellaneous Crop Farming
All Other Miscellaneous Food Manufacturing
All Other Miscellaneous Schools and Instruction
All Other Miscellaneous Store Retailers
All Other Miscellaneous Store Retailers (except Tobacco Stor
All Other Miscellaneous Textile Product Mills
All Other Outpatient Care Centers
All Other Personal Services
All Other Schools and Instruction
All Other Specialty Food Stores
All Other Support Services
All Other Textile Product Mills
All Other Travel Arrangement and Reservation Services
All Other Traveler Accommodation
Ambulance Services
Ambulatory Health Care Services
Animal (except Poultry) Slaughtering
Animal Aquaculture
Animal Food Manufacturing
Animal Production
Animal Slaughtering and Processing
Apparel Accessories and Other App arel Manufacturing
Apparel Accessories and Other Apparel Manufacturing
Apparel Knitting Mills
Apparel Manufacturing
Apparel, Piece Goods & Notions Wholesalers
Apparel, Piece Goods, and Notions Merchant Wholesalers
Apple Orchards
Appliance Repair and Maintenance
Apprenticeship Training
Architectural Services
Architectural, Engineering, and Related Services
Armored Car Services
Art Dealers
Automobile Driving Schools
Baked Goods Stores
Bakeries and Tortilla Manufacturing
Barber Shops
Beauty Salons
Bed-and-Breakfast Inns
Beef Cattle Ranching and Farming
Beef Cattle Ranching and Farming, including Feedlots
Beer and Ale Merchant Wholesalers
Beer, Wine, and Distilled Alcoholic Beverage Merchant Wholes
Beer, Wine, and Liquor Stores
Beer, Wine, Distilled Alcoholic Beverage Wholesalers
Beet Sugar Manufacturing
Berry (except Strawberry) Farming
Beverage and Tobacco Product Manufacturing
Beverage Manufacturing
Biological Product (except Diagnostic) Manufacturing
Blind and Shade Manufacturing
Blood and Organ Banks
Bottled Water Manufacturing
Bread and Bakery Product Manufacturing
Breakfast Cereal Manufacturing
Broadwoven Fabric Finishing Mills
Broadwoven Fabric Mills
Broilers and Other Meat Type Chicken Production
Building Inspection Services
Building Material and Garden Equipment and Supplies Dealers
Building Material and Supplies Dealers
Business and Secretarial Schools
Business Associations
Business Schools and Computer and Management Training
Business Service Centers
Business Support Services
Business, Professional, Labor, Political, and Similar Organi
Cane Sugar Refining
Canvas and Related Product Mills
Carpet and Rug Mills
Carpet and Upholstery Cleaning Services
Casino Hotels
Cattle Feedlots
Cattle Ranching and Farming
Cemeteries and Crematories
Cheese Manufacturing
Chicken Egg Production
Child and Youth Services
Child Day Care Services
Childrens and Infants Clothing Stores
Chocolate and Confectionery Manufacturing from Cacao Beans
Cigarette Manufacturing
Citrus (except Orange) Groves
Civic and Social Organizations
Clothing Accessories Stores
Clothing and Clothing Accessories Stores
Clothing Stores
Coffee and Tea Manufacturing
Coin-Operated Laundries and Drycleaners
Collection Agencies
Colleges, Universities, and Professional Schools
Commercial Bakeries
Commercial Photography
Community Care Facilities for the Elderly
Community Food and Housing, and Emergency and Other Relief S
Community Food Services
Community Housing Services
Computer Training
Confectionery and Nut Stores
Confectionery Manufacturing from Purchased Chocolate
Confectionery Merchant Wholesalers
Consumer Electronics and Appliances Rental
Consumer Goods Rental
Continuing Care Retirement Communities
Convenience Stores
Convention and Trade Show Organizers
Convention and Visitors Bureaus
Cookie and Cracker Manufacturing
Cookie, Cracker, and Pasta Manufacturing
Corn Farming
Cosmetics, Beauty Supplies, and Perfume Stores
Cosmetology and Barber Schools
Cotton Farming
Cotton Ginning
Court Reporting and Stenotype Services
Creamery Butter Manufacturing
Credit Bureaus
Crop Harvesting, Primarily by Machine
Crop Production
Curtain and Drapery Mills
Curtain and Linen Mills
Custom Architectural Woodwork and Millwork Manufacturing
Cut and Sew Apparel Contractors
Cut and Sew Apparel Manufacturing
Dairy Cattle and Milk Production
Dairy Product (except Dried or Canned) Merchant Wholesalers
Dairy Product (except Frozen) Manufacturing
Dairy Product Manufacturing
Death Care Services
Department Stores
Department Stores (except Discount Department Stores)
Diagnostic Imaging Centers
Diet and Weight Reducing Centers
Direct Mail Advertising
Direct Selling Establishments
Discount Department Stores
Display Advertising
Document Preparation Services
Dog and Cat Food Manufacturing
Drafting Services
Dried and Dehydrated Food Manufacturing
Drinking Places (Alcoholic Beverages)
Drug & Druggists Sundries Wholesalers
Drugs and Druggists Sundries Merchant Wholesalers
Dry Pasta Manufacturing
Dry Pea and Bean Farming
Dry, Condensed, and Evaporated Dairy Product Manufacturing
Drycleaning and Laundry Services
Drycleaning and Laundry Services (except Coin-Operated)
Dual-Purpose Cattle Ranching and Farming
Educational Services
Educational Support Services
Electric Housewares and Household Fan Manufacturing
Electronic Auctions
Electronic Shopping
Electronic Shopping and Mail-Order Houses
Elementary and Secondary Schools
Emergency and Other Relief Services
Employment Placement Agencies
Employment Services
Engineering Services
Environment, Conservation and Wildlife Organizations
Exam Preparation and Tutoring
Exterminating and Pest Control Services
Fabric Coating Mills
Fabric Mills
Facilities Support Services
Family Clothing Stores
Family Planning Centers
Farm Labor Contractors and Crew Leaders
Farm Management Services
Farm Product Raw Material Merchant Wholesalers
Farm Product Raw Materials Wholesalers
Farm Supplies Merchant Wholesalers
Farm Supplies Wholesalers
Fats and Oils Refining and Blending
Fiber, Yarn, and Thread Mills
Fine Arts Schools
Finfish Farming and Fish Hatcheries
Finfish Fishing
Fish and Seafood Markets
Fish and Seafood Merchant Wholesalers
Fishing, Hunting and Trapping
Flavoring Syrup and Concentrate Manufacturing
Flight Training
Floor Covering Stores
Floriculture Production
Flour Milling
Flour Milling and Malt Manufacturing
Flour Mixes and Dough Manufacturing from Purchased Flour
Flower, Nursery Stock and Florists Supplies Wholesalers
Flower, Nursery Stock, and Florists Supplies Merchant Whole
Fluid Milk Manufacturing
Food (Health) Supplement Stores
Food and Beverage Stores
Food Crops Grown Under Cover
Food Manufacturing
Food Service Contractors
Food Services and Drinking Places
Footwear and Leather Goods Repair
Footwear Manufacturing
Footwear Merchant Wholesalers
Formal Wear and Costume Rental
Freestanding Ambulatory Surgical and Emergency Centers
Fresh and Frozen Seafood Processing
Fresh Fruit and Vegetable Merchant Wholesalers
Frozen Cakes, Pies, and Other Pastries Manufacturing
Frozen Food Manufacturing
Frozen Fruit, Juice, and Vegetable Manufacturing
Frozen Specialty Food Manufacturing
Fruit and Tree Nut Combination Farming
Fruit and Tree Nut Farming
Fruit and Vegetable Canning
Fruit and Vegetable Canning, Pickling, and Drying
Fruit and Vegetable Markets
Fruit and Vegetable Preserving and Specialty Food Manufactur
Full-Service Restaurants
Funeral Homes and Funeral Services
Fur and Leather Apparel Manufacturing
Fur-Bearing Animal and Rabbit Production
Furniture and Home Furnishing Merchant Wholesalers
Furniture and Home Furnishing Wholesalers
Furniture and Home Furnishings Stores
Furniture and Related Product Manufacturing
Furniture Merchant Wholesalers
Furniture Stores
General Line Grocery Merchant Wholesalers
General Medical and Surgical Hospitals
General Merchandise Stores
General Rental Centers
Geophysical Surveying and Mapping Services
Gift, Novelty, and Souvenir Stores
Glove and Mitten Manufacturing
Goat Farming
Grain and Field Bean Merchant Wholesalers
Grain and Oilseed Milling
Grantmaking and Giving Services
Grantmaking Foundations
Grape Vineyards
Graphic Design Services
Greenhouse, Nursery, and Floriculture Production
Grocery & Related Products Wholesalers
Grocery and Related Product Wholesalers
Grocery Stores
Hair, Nail, and Skin Care Services
Hardware Stores
Hat, Cap, and Millinery Manufacturing
Hay Farming
Health and Personal Care Stores
Health Care and Social Assistance
HMO Medical Centers
Hobby, Toy, and Game Stores
Hog and Pig Farming
Home and Garden Equipment and Appliance Repair and Maintenan
Home and Garden Equipment Repair and Maintenance
Home Centers
Home Furnishing Merchant Wholesalers
Home Furnishings Stores
Home Health Care Services
Home Health Equipment Rental
Homes for the Elderly
Horses and Other Equine Production
Hosiery and Sock Mills
Hotels (except Casino Hotels) and Motels
House Slipper Manufacturing
Household and Institutional Furniture and Kitchen Cabinet Ma
Household and Institutional Furniture Manufacturing
Household Appliance Manufacturing
Household Appliance Stores
Household Cooking Appliance Manufacturing
Household Furniture (except Wood and Metal) Manufacturing
Household Laundry Equipment Manufacturing
Household Refrigerator and Home Freezer Manufacturing
Household Vacuum Cleaner Manufacturing
Human Rights Organizations
Hunting and Trapping
Ice Cream and Frozen Dessert Manufacturing
Ice Manufacturing
In-Vitro Diagnostic Substance Manufacturing
Individual and Family Services
Industrial Design Services
Industrial Launderers
Infants Cut and Sew Apparel Manufacturing
Institutional Furniture Manufacturing
Interior Design Services
Investigation and Security Services
Investigation Services
Investigation, Guard, and Armored Car Services
Janitorial Services
Jewelry Stores
Jewelry, Luggage, and Leather Goods Stores
Jewelry, Watch, Precious Stone, and Precious Metal Merchant
Jewelry, Watch, Precious Stones/Metals Wholesalers
Junior Colleges
Kidney Dialysis Centers
Knit Fabric Mills
Labor Unions and Similar Labor Organizations
Landscape Architectural Services
Landscaping Services
Language Schools
Lawn and Garden Equipment and Supplies Stores
Leather and Allied Product Manufacturing
Leather and Hide Tanning and Finishing
Limited-Service Eating Places
Limited-Service Restaurants
Linen and Uniform Supply
Linen Supply
Livestock Merchant Wholesalers
Luggage and Leather Goods Stores
Luggage Manufacturing
Mail-Order Houses
Major Appliance Manufacturing
Malt Manufacturing
Manufactured (Mobile) Home Dealers
Marketing Research and Public Opinion Polling
Mattress Manufacturing
Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing
Meat and Meat Product Merchant Wholesalers
Meat Markets
Meat Processed from Carcasses
Media Buying Agencies
Media Representatives
Medical and Diagnostic Laboratories
Medical Laboratories
Medicinal and Botanical Manufacturing
Mens and Boys Cut and Sew Apparel Contractors
Mens and Boys Cut and Sew Apparel Manufacturing
Mens and Boys Cut and Sew Other Outerwear Manufacturing
Mens and Boys Cut and Sew Shirt (except Work Shirt) Manufa
Mens and Boys Cut and Sew Suit, Coat, and Overcoat Manufac
Mens and Boys Cut and Sew Trouser, Slack, and Jean Manufac
Mens and Boys Cut and Sew Underwear and Nightwear Manufact
Mens and Boys Cut and Sew Work Clothing Manufacturing
Mens and Boys Neckwear Manufacturing
Mens and BoysClothing and Furnishings Merchant Wholesaler
Mens Clothing Stores
Mens Footwear (except Athletic) Manufacturing
Metal Household Furniture Manufacturing
Miscellaneous Durable Goods Merchant Wholesalers
Miscellaneous Nondurable Goods Merchant Wholesalers
Miscellaneous Store Retailers
Mobile Food Services
Mushroom Production
Musical Instrument and Supplies Stores
Nail Salons
Narrow Fabric Mills
Narrow Fabric Mills and Schiffli Machine Embroidery
Nonchocolate Confectionery Manufacturing
Noncitrus Fruit and Tree Nut Farming
Nonupholstered Wood Household Furniture Manufacturing
Nonwoven Fabric Mills
Nursery and Floriculture Production
Nursery and Tree Production
Nursery, Garden Center, and Farm Supply Stores
Nursing and Residential Care Facilities
Nursing Care Facilities
Office Administrative Services
Office Furniture (except Wood) Manufacturing
Office Furniture (including Fixtures) Manufacturing
Office Supplies and Stationery Stores
Office Supplies, Stationery, and Gift Stores
Offices of All Other Health Practitioners
Offices of All Other Miscellaneous Health Practitioners
Offices of Chiropractors
Offices of Dentists
Offices of Mental Health Practitioners (except Physicians)
Offices of Optometrists
Offices of Other Health Practitioners
Offices of Physical, Occupational and Speech Therapists, and
Offices of Physicians
Offices of Physicians (except Mental Health Specialists)
Offices of Physicians, Mental Health Specialists
Offices of Podiatrists
Oilseed (except Soybean) Farming
Oilseed and Grain Combination Farming
Oilseed and Grain Farming
One-Hour Photofinishing
Optical Goods Stores
Orange Groves
Other Ambulatory Health Care Services
Other Animal Aquaculture
Other Animal Food Manufacturing
Other Animal Production
Other Apparel Accessories and Other Apparel Manufacturing
Other Apparel Knitting Mills
Other Building Material Dealers
Other Business Service Centers (including Copy Shops)
Other Business Support Services
Other Clothing Stores
Other Community Housing Services
Other Consumer Goods Rental
Other Crop Farming
Other Cut and Sew Apparel Manufacturing
Other Direct Selling Establishments
Other Farm Product Raw Material Merchant Wholesalers
Other Food Crops Grown Under Cover
Other Food Manufacturing
Other Footwear Manufacturing
Other Furniture Related Product Manufacturing
Other General Merchandise Stores
Other Grain Farming
Other Grantmaking and Giving Services
Other Grocery and Related Products Merchant Wholesalers
Other Health and Personal Care Stores
Other Home Furnishings Stores
Other Hosiery and Sock Mills
Other Household Textile Product Mills
Other Individual and Family Services
Other Knit Fabric and Lace Mills
Other Leather and Allied Product Manufacturing
Other Major Household Appliance Manufacturing
Other Marine Fishing
Other Miscellaneous Durable Goods Merchant Wholesalers
Other Miscellaneous Durable Goods Wholesalers
Other Miscellaneous Nondurable Goods Merchant Wholesalers
Other Miscellaneous Nondurable Goods Wholesalers
Other Miscellaneous Store Retailers
Other Noncitrus Fruit Farming
Other Oilseed Processing
Other Outpatient Care Centers
Other Personal and Household Goods Repair and Maintenance
Other Personal Care Services
Other Personal Services
Other Poultry Production
Other Professional, Scientific, Technical Service
Other Residential Care Facilities
Other Schools and Instruction
Other Services Related to Advertising
Other Services to Buildings and Dwellings
Other Similar Organizations (except Business, Professional,
Other Snack Food Manufacturing
Other Social Advocacy Organizations
Other Specialized Design Services
Other Specialty Food Stores
Other Support Services
Other Technical and Trade Schools
Other Textile Product Mills
Other Tobacco Product Manufacturing
Other Travel Arrangement and Reservation Services
Other Traveler Accommodation
Other Vegetable (except Potato) and Melon Farming
Outdoor Power Equipment Stores
Outerwear Knitting Mills
Outpatient Care Centers
Outpatient Mental Health and Substance Abuse Centers
Packaged Frozen Food Merchant Wholesalers
Packaging and Labeling Services
Paint and Wallpaper Stores
Parking Lots and Garages
Peanut Farming
Perishable Prepared Food Manufacturing
Personal and Household Goods Repair and Maintenance
Personal and Laundry Services
Personal Care Services
Personal Leather Good (except Womens Handbag and Purse) Man
Pet and Pet Supplies Stores
Pet Care (except Veterinary) Services
Pharmaceutical and Medicine Manufacturing
Pharmaceutical Preparation Manufacturing
Pharmacies and Drug Stores
Photofinishing Laboratories (except One-Hour)
Photographic Services
Photography Studios, Portrait
Piece Goods, Notions, and Other Dry Goods Merchant Wholesale
Political Organizations
Postharvest Crop Activities (except Cotton Ginning)
Potato Farming
Poultry and Egg Production
Poultry and Poultry Product Merchant Wholesalers
Poultry Hatcheries
Poultry Processing
Prerecorded Tape, Compact Disc, and Record Stores
Private Mail Centers
Professional and Management Development Training
Professional Employer Organizations
Professional Organizations
Psychiatric and Substance Abuse Hospitals
Public Relations Agencies
Radio, Television, and Other Electronics Stores
Recreational and Vacation Camps (except Campgrounds)
Recreational Goods Rental
Recyclable Material Merchant Wholesalers
Recyclable Material Wholesaler
Religious Organizations
Religious, Grantmaking, Civic, Professional, and Similar Org
Rendering and Meat Byproduct Processing
Repossession Services
Residential Mental Health and Substance Abuse Facilities
Residential Mental Retardation Facilities
Residential Mental Retardation, Mental Health and Substance
Retail Bakeries
Reupholstery and Furniture Repair
Rice Farming
Rice Milling
Roasted Nuts and Peanut Butter Manufacturing
Rooming and Boarding Houses
Rope, Cordage, and Twine Mills
Rubber and Plastics Footwear Manufacturing
RV (Recreational Vehicle) Parks and Campgrounds
RV (Recreational Vehicle) Parks and Recreational Camps
Schiffli Machine Embroidery
Seafood Canning
Seafood Product Preparation and Packaging
Seasoning and Dressing Manufacturing
Security Guards and Patrol Services
Security Systems Services
Security Systems Services (except Locksmiths)
Services for the Elderly and Persons with Disabilities
Services to Buildings and Dwellings
Sewing, Needlework, and Piece Goods Stores
Sheep and Goat Farming
Sheep Farming
Sheer Hosiery Mills
Shellfish Farming
Shellfish Fishing
Shoe Stores
Showcase, Partition, Shelving, and Locker Manufacturing
Small Electrical Appliance Manufacturing
Snack and Nonalcoholic Beverage Bars
Snack Food Manufacturing
Social Advocacy Organizations
Social Assistance
Soft Drink and Ice Manufacturing
Soft Drink Manufacturing
Soil Preparation, Planting, and Cultivating
Soybean Farming
Soybean Processing
Special Food Services
Specialized Design Services
Specialty (except Psychiatric and Substance Abuse) Hospitals
Specialty Canning
Specialty Food Stores
Spice and Extract Manufacturing
Sporting and Recreational Goods and Supplies Merchant Wholes
Sporting and Recreational Goods Wholesalers
Sporting Goods Stores
Sporting Goods, Hobby, and Musical Instrument Stores
Sports and Recreation Instruction
Starch and Vegetable Fats and Oils Manufacturing
Strawberry Farming
Sugar and Confectionery Product Manufacturing
Sugar Beet Farming
Sugar Manufacturing
Sugarcane Farming
Sugarcane Mills
Supermarkets and Other Grocery (except Convenience) Stores
Support Activities for Animal Production
Support Activities for Crop Production
Surveying and Mapping (except Geophysical) Services
Technical and Trade Schools
Telemarketing Bureaus
Telephone Answering Services
Telephone Call Centers
Temporary Help Services
Temporary Shelters
Testing Laboratories
Textile and Fabric Finishing (except Broadwoven Fabric) Mill
Textile and Fabric Finishing and Fabric Coating Mills
Textile and Fabric Finishing Mills
Textile Bag and Canvas Mills
Textile Bag Mills
Textile Furnishings Mills
Textile Mills
Textile Product Mills
Thread Mills
Tire Cord and Tire Fabric Mills
Tobacco & Tobacco Products Wholesalers
Tobacco and Tobacco Product Merchant Wholesalers
Tobacco Farming
Tobacco Manufacturing
Tobacco Product Manufacturing
Tobacco Stemming and Redrying
Tobacco Stores
Tortilla Manufacturing
Tour Operators
Toy and Hobby Goods and Supplies Merchant Wholesalers
Toy and Hobby Goods and Supplies Wholesalers
Translation and Interpretation Services
Travel Agencies
Travel Arrangement and Reservation Services
Traveler Accommodation
Tree Nut Farming
Turkey Production
Underwear and Nightwear Knitting Mills
Upholstered Household Furniture Manufacturing
Used Merchandise Stores
Vegetable and Melon Farming
Vending Machine Operators
Veterinary Services
Vocational Rehabilitation Services
Voluntary Health Organizations
Warehouse Clubs and Supercenters
Weft Knit Fabric Mills
Wet Corn Milling
Wheat Farming
Window Treatment Stores
Wine and Distilled Alcoholic Beverage Merchant Wholesalers
Womens and Girls Cut and Sew Apparel Manufacturing
Womens and Girls Cut and Sew Blouse and Shirt Manufacturin
Womens and Girls Cut and Sew Dress Manufacturing
Womens and Girls Cut and Sew Lingerie, Loungewear, and Nig
Womens and Girls Cut and Sew Other Outerwear Manufacturing
Womens and Girls Cut and Sew Suit, Coat, Tailored Jacket,
Womens Clothing Stores
Womens Footwear (except Athletic) Manufacturing
Womens Handbag and Purse Manufacturing
Womens, Childrens, and Infants Clothing and Accessories M
Womens, Girls and Infants Cut and Sew Apparel Contractor
Wood Kitchen Cabinet and Countertop Manufacturing
Wood Office Furniture Manufacturing
Wood Television, Radio, and Sewing Machine Cabinet Manufactu
Yarn Spinning Mills
Yarn Texturizing, Throwing, and Twisting Mills
*Note: Corporate taxpayers are required to report on their return a six-digit code for their "principal business activity" based upon the activity from which the company derives the largest percentage of the company's "total receipts." This coding system is based upon the North American Industry Classification System or NAICS.

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