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NAICS Business
Code Description Class
Property Classification Guidelines
Property is classified by the expected economic life, not the
depreciable life used for accelerated income tax purposes. To assist
taxpayers in determining proper economic life classification, a partial
listing of the North American Industry Classification System (NAICS)
codes follows. Property descriptions frequently used in these specific
industries are listed under each code. Most businesses have property
falling into more than one economic life classification.
GENERAL BUSINESS ACTIVITIES CLASS
General business purpose integrated computer systems and related
peripheral equipment, such as computers, micro-processors,
terminals, servers, printers, data entry equipment and
pre-written software. I
General administrative activities involving data handling equipment
such as typewriters, calculators, adding and accounting machines,
copiers and duplicating equipment, and fax machines. II
General administrative activities involving the use of desks, file
cabinets, communications equipment, security systems, and other
office furniture, fixtures and equipment. III
Only dozers, tractors, off-road trucks and loaders used in mining and
construction. IV
NOTE: There is no single class for computers and related hardware used to
control manufacturing processes.
NAICS Business
Code Description Class
AGRICULTURE, FORESTRY FISHING AND HUNTING
• Logging equipment III
• Office furniture and equipment, fork lifts III
• Harvesting equipment III
• Grain bins III
111000 Crop production (including greenhouse and floriculture)
112900 Animal production (including breeding of cats and dogs)
113000 Forestry and logging (including forest nurseries and
timber tracts)
114110 Fishing
114210 Hunting and trapping
MINING
• Belting, continuous miner and roof driller I
• Batteries, rockdusters, scoops and shuttle cars I
• Below ground belt structure I
• Office furniture and equipment, fork lifts III
• Supply cars, underground locomotives, mine fans III
• Electrical substations, personnel carriers III
• Dozers, tractors, loaders, dump trucks, and highwall
miners used in the mining business IV
• Above ground belt structure V
• Coal/mineral processing equipment (used to wash,
size and crush) VI
• Above-ground locomotives VI
211110 Oil and gas extraction
212110 Coal mining
212200 Metal ore mining
212300 Nonmetallic mineral mining and quarrying
CONSTRUCTION
• Office furniture and equipment, fork lifts III
• Barricades and warning signs III
• Backhoe, unlicensed trailer and wagon III
• Trenchers, boring machines, ditch diggers III
• Dozers, tractors, off-road trucks and loaders IV
• Pulverizers and mixers V
• Cranesandmobileoces V
233110 Land subdivision and land development
233200 Residential building construction
233300 Nonresidential building construction
234100 Highway, street, bridge and tunnel construction
235110 Plumbing, heating and air-conditioning contractors
235210 Painting and wall covering contractors
235310 Electric contractors
235400 Masonry, drywall, insulation and tile contractors
235500 Carpentry and floor contractors
235610 Roofing, siding and sheet metal contractors
235710 Concrete contractors
235810 Water well drilling contractors
MANUFACTURING
• Special tools (including jigs, molds, die cavities) I
• Laser cutters II
• Production Fork lifts III
• Small drill presses and small hydraulic presses III
• Heavy equipment (presses, casting machines) VI
• Above-ground tanks < = 30,000 gallons * VI
Food Manufacturing
• Juice extractors, peelers and corers, cutters III
• Potato chip fryers, slicers and related equipment III
• Palletizer, carts, flaking trays V
• Dryer, steel bins, extruder, centrifuge MDL, blender V
• Cranes V
311110 Animal food manufacturing
311200 Grain and oilseed milling
311300 Sugar and confectionery product mfg.
311400 Fruit and vegetable preserving and specialty food
311500 Dairy product mfg.
311610 Animal slaughtering and processing
311710 Seafood product preparation and packaging
311800 Bakeries and tortilla mfg.
311900 Other food mfg. (including coffee, tea, flavoring and
seasonings)
Beverage and Tobacco Manufacturing
• Casing, control and measuring instruments III
• Brewing, blend and dispersion equipment III
• Drying and flavor machines V
• Fermentation, sterilization equipment and system VI
312100 Beverages (including breweries, wineries and distilleries)
312200 Tobacco mfg.
Apparel, Textile Mills and Textile Product Mills
• Cleaning and micro dust extracting machines III
• Laser cutter, microprocessor control equipment III
• Boarding, dryers, knitting machines III
• Textile mill equipment, except knitwear V
• Carding, combing and roving machinery V
• Sewing machine, cutter, spreader, tacker V
313000 Textile mills
314000 Textile product mills
315100 Apparel knitting mills
315210 Cut and sew apparel contractors
315990 Apparel accessories and other apparel mfg.
Leather and Allied Product Manufacturing
• Storage racks and maintenance equipment V
• Sewing machine, cutter, spreader, tacker V
• Assets used in tanning and currying V
316110 Leather and hide tanning and finishing
316210 Footwear mfg. (including leather, rubber and plastics)
316990 Other leather and allied product mfg.
Wood Products Manufacturing
• Saw-mill equipment III
• Sanders, clamps and dust collectors III
• Chippers, grinders and lathes V
• Cutting, drying and wood presses V
321110 Sawmills and wood preservation
321210 Veneer, plywood and engineered wood product mfg.
321900 Other wood product mfg.
* Above ground tanks >30,000 gallons are considered real property and
should not be reported on this return.