IRS Large and Mid-Size Business Division

Heavy Manufacturing & Transportation
100% audit rate (FY 2002 - 2004) for corporations with $250 million assets or more

The following industry categories* are assigned by the IRS to Heavy Manufacturing & Transportation:

Activities Related to Real Estate
Aerospace Product and Parts Manufacturing
Agricultural Implement Manufacturing
Agriculture, Construction, and Mining Machinery Manufacturin
Air and Gas Compressor Manufacturing
Air Purification Equipment Manufacturing
Air Traffic Control
Air Transportation
Air-Conditioning and Warm Air Heating Equipment and Commerci
Aircraft Engine and Engine Parts Manufacturing
Aircraft Manufacturing
Airport Operations
All Other Automotive Repair and Maintenance
All Other Fabricated Metal Product Manufacturing
All Other General Purpose Machinery Manufacturing
All Other Industrial Machinery Manufacturing
All Other Miscellaneous Fabricated Metal Product Manufacturi
All Other Miscellaneous General Purpose Machinery Manufactur
All Other Motor Vehicle Dealers
All Other Motor Vehicle Parts Manufacturing
All Other Support Activities for Transportation
All Other Transit and Ground Passenger Transportation
All Other Transportation Equipment Manufacturing
Ammunition (except Small Arms) Manufacturing
Architectural and Structural Metals Manufacturing
Asphalt Paving Mixture and Block Manufacturing
Asphalt Paving, Roofing, and Saturated Materials Manufacturi
Asphalt Shingle and Coating Materials Manufacturing
Automatic Vending Machine Manufacturing
Automobile and Light Duty Motor Vehicle Manufacturing
Automobile and Other Motor Vehicle Merchant Wholesalers
Automobile Dealers
Automobile Manufacturing
Automotive Body, Paint, and Interior Repair and Maintenance
Automotive Body, Paint, Interior, and Glass Repair
Automotive Equipment Rental and Leasing
Automotive Exhaust System Repair
Automotive Glass Replacement Shops
Automotive Mechanical and Electrical Repair and Maintenance
Automotive Oil Change and Lubrication Shops
Automotive Parts and Accessories Stores
Automotive Parts, Accessories, and Tire Stores
Automotive Repair and Maintenance
Automotive Transmission Repair
Ball and Roller Bearing Manufacturing
Boat Building
Boat Dealers
Boiler, Tank, and Shipping Container Manufacturing
Bolt, Nut, Screw, Rivet, and Washer Manufacturing
Brick and Structural Clay Tile Manufacturing
Brick, Stone, and Related Construction Material Merchant Who
Bus and Other Motor Vehicle Transit Systems
Car Washes
Carburetor, Piston, Piston Ring, and Valve Manufacturing
Ceramic Wall and Floor Tile Manufacturing
Charter Bus Industry
Clay Building Material and Refractories Manufacturing
Clay Product and Refractory Manufacturing
Clay Refractory Manufacturing
Coastal and Great Lakes Freight Transportation
Coastal and Great Lakes Passenger Transportation
Coating, Engraving, Heat Treating, and Allied Activities
Commercial Air, Rail, and Water Transportation Equipment Ren
Commercial and Industrial Machinery and Equipment (except Au
Commercial and Industrial Machinery and Equipment Rental and
Commercial and Service Industry Machinery Manufacturing
Commercial Laundry, Drycleaning, and Pressing Machine Manufa
Commuter Rail Systems
Computer and Computer Peripheral Equipment and Software Merc
Construction and Mining (except Oil Well) Machinery and Equi
Construction Machinery Manufacturing
Construction, Mining, and Forestry Machinery and Equipment R
Construction, Transportation, Mining, and Forestry Machinery
Conveyor and Conveying Equipment Manufacturing
Cooperative Housing
Crown and Closure Manufacturing
Custom Roll Forming
Cutlery and Flatware (except Precious) Manufacturing
Cutlery and Handtool Manufacturing
Cutting Tool and Machine Tool Accessory Manufacturing
Deep Sea Freight Transportation
Deep Sea Passenger Transportation
Deep Sea, Coastal, and Great Lakes Water Transportation
Electrical and Electronic Appliance, Television, and Radio S
Electrical and Electronic Goods Merchant Wholesalers
Electrical Apparatus and Equipment, Wiring Supplies, and Rel
Electrical Goods Wholesalers
Electroplating, Plating, Polishing, Anodizing, and Coloring
Elevator and Moving Stairway Manufacturing
Enameled Iron and Metal Sanitary Ware Manufacturing
Engine, Turbine, and Power Transmission Equipment Manufactur
Fabricated Metal Product Manufacturing
Fabricated Pipe and Pipe Fitting Manufacturing
Fabricated Structural Metal Manufacturing
Farm and Garden Machinery and Equipment Merchant Wholesalers
Farm Machinery and Equipment Manufacturing
Farm Product Warehousing and Storage
Flat Glass Manufacturing
Fluid Power Cylinder and Actuator Manufacturing
Fluid Power Pump and Motor Manufacturing
Fluid Power Valve and Hose Fitting Manufacturing
Food Product Machinery Manufacturing
Forging and Stamping
Freight Transportation Arrangement
Gasoline Engine and Engine Parts Manufacturing
General Automotive Repair
General Freight Trucking
General Freight Trucking, Local
General Freight Trucking, Long-Distance
General Freight Trucking, Long-Distance, Less Than Truckload
General Freight Trucking, Long-Distance, Truckload
General Warehousing and Storage
Glass and Glass Product Manufacturing
Glass Container Manufacturing
Glass Product Manufacturing Made of Purchased Glass
Guided Missile and Space Vehicle Manufacturing
Guided Missile and Space Vehicle Propulsion Unit and Propuls
Hand and Edge Tool Manufacturing
Hardware Manufacturing
Hardware Merchant Wholesalers
Hardware, and Plumbing and Heating Equip & Supp. Wholesalers
Hardware, and Plumbing and Heating Equipment and Supplies Me
Heating Equipment (except Warm Air Furnaces) Manufacturing
Heavy Duty Truck Manufacturing
Industrial and Commercial Fan and Blower Manufacturing
Industrial Machinery and Equipment Merchant Wholesalers
Industrial Machinery Manufacturing
Industrial Mold Manufacturing
Industrial Pattern Manufacturing
Industrial Process Furnace and Oven Manufacturing
Industrial Supplies Merchant Wholesalers
Industrial Truck, Tractor, Trailer, and Stacker Machinery Ma
Industrial Valve Manufacturing
Inland Water Freight Transportation
Inland Water Passenger Transportation
Inland Water Transportation
Interurban and Rural Bus Transportation
Iron and Steel Forging
Kitchen Utensil, Pot, and Pan Manufacturing
Lawn and Garden Tractor and Home Lawn and Garden Equipment M
Lessors of Miniwarehouses and Self-Storage Units
Lessors of Nonresidential Buildings (except Miniwarehouses)
Lessors of Other Real Estate Property
Lessors of Real Estate
Lessors of Residential Buildings and Dwellings
Light Truck and Utility Vehicle Manufacturing
Limousine Service
Line-Haul Railroads
Lumber and Other Construction Materials Merchant Wholesalers
Lumber and Other Construction Materials Wholesalers
Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesale
Machine Shops
Machine Shops; Turned Product; and Screw, Nut, and Bolt Manu
Machine Tool (Metal Cutting Types) Manufacturing
Machine Tool (Metal Forming Types) Manufacturing
Machinery Manufacturing
Machinery, Equipment, and Supplies Merchant Wholesalers
Machinery, Equipment, and Supplies Wholesalers
Material Handling Equipment Manufacturing
Measuring and Dispensing Pump Manufacturing
Mechanical Power Transmission Equipment Manufacturing
Medical, Dental, and Hospital Equipment and Supplies Merchan
Metal Can Manufacturing
Metal Can, Box, and Other Metal Container (Light Gauge) Manu
Metal Coating, Engraving (except Jewelry and Silverware), an
Metal Heat Treating
Metal Stamping
Metal Tank (Heavy Gauge) Manufacturing
Metal Valve Manufacturing
Metal Window and Door Manufacturing
Metalworking Machinery Manufacturing
Military Armored Vehicle, Tank, and Tank Component Manufactu
Mining and Oil and Gas Field Machinery Manufacturing
Mining Machinery and Equipment Manufacturing
Mixed Mode Transit Systems
Motor Home Manufacturing
Motor Vehicle Air-Conditioning Manufacturing
Motor Vehicle and Motor Vehicle Part & Supplies Wholesalers
Motor Vehicle and Motor Vehicle Parts and Supplies Merchant
Motor Vehicle and Parts Dealers
Motor Vehicle Body and Trailer Manufacturing
Motor Vehicle Body Manufacturing
Motor Vehicle Brake System Manufacturing
Motor Vehicle Electrical and Electronic Equipment Manufactur
Motor Vehicle Gasoline Engine and Engine Parts Manufacturing
Motor Vehicle Manufacturing
Motor Vehicle Metal Stamping
Motor Vehicle Parts (Used) Merchant Wholesalers
Motor Vehicle Parts Manufacturing
Motor Vehicle Seating and Interior Trim Manufacturing
Motor Vehicle Steering and Suspension Components (except Spr
Motor Vehicle Supplies and New Parts Merchant Wholesalers
Motor Vehicle Towing
Motor Vehicle Transmission and Power Train Parts Manufacturi
Motorcycle Dealers
Motorcycle, Bicycle, and Parts Manufacturing
Motorcycle, Boat, and Other Motor Vehicle Dealers
New Car Dealers
Nonclay Refractory Manufacturing
Nonferrous Forging
Nonresidential Property Managers
Nonscheduled Air Transportation
Nonscheduled Chartered Freight Air Transportation
Nonscheduled Chartered Passenger Air Transportation
Office Equipment Merchant Wholesalers
Office Machinery and Equipment Rental and Leasing
Office Machinery Manufacturing
Offices of Real Estate Agents and Brokers
Offices of Real Estate Appraisers
Oil and Gas Field Machinery and Equipment Manufacturing
Ophthalmic Goods Merchant Wholesalers
Optical Instrument and Lens Manufacturing
Ornamental and Architectural Metal Products Manufacturing
Ornamental and Architectural Metal Work Manufacturing
Other Activities Related to Real Estate
Other Aircraft Parts and Auxiliary Equipment Manufacturing
Other Airport Operations
Other Automotive Mechanical and Electrical Repair and Mainte
Other Automotive Repair and Maintenance
Other Commercial and Industrial Machinery and Equipment Rent
Other Commercial and Service Industry Machinery Manufacturin
Other Commercial Equipment Merchant Wholesalers
Other Construction Material Merchant Wholesalers
Other Electronic Parts and Equipment Merchant Wholesalers
Other Engine Equipment Manufacturing
Other Fabricated Metal Product Manufacturing
Other Fabricated Wire Product Manufacturing
Other General Purpose Machinery Manufacturing
Other Guided Missile and Space Vehicle Parts and Auxiliary E
Other Industrial Machinery Manufacturing
Other Metal Container Manufacturing
Other Metal Valve and Pipe Fitting Manufacturing
Other Metalworking Machinery Manufacturing
Other Motor Vehicle Dealers
Other Motor Vehicle Electrical and Electronic Equipment Manu
Other Motor Vehicle Parts Manufacturing
Other Nonscheduled Air Transportation
Other Ordnance and Accessories Manufacturing
Other Pressed and Blown Glass and Glassware Manufacturing
Other Professional Equipment and Supplies Merchant Wholesale
Other Structural Clay Product Manufacturing
Other Support Activities for Air Transportation
Other Support Activities for Road Transportation
Other Support Activities for Transportation
Other Transit and Ground Passenger Transportation
Other Transportation Equipment Manufacturing
Other Urban Transit Systems
Other Warehousing and Storage
Overhead Traveling Crane, Hoist, and Monorail System Manufac
Packaging Machinery Manufacturing
Packing and Crating
Paper Industry Machinery Manufacturing
Passenger Car Leasing
Passenger Car Rental
Passenger Car Rental and Leasing
Photographic and Photocopying Equipment Manufacturing
Photographic Equipment and Supplies Merchant Wholesalers
Plastics and Rubber Industry Machinery Manufacturing
Plate Work and Fabricated Structural Product Manufacturing
Plate Work Manufacturing
Plumbing and Heating Equipment and Supplies (Hydronics) Merc
Plumbing Fixture Fitting and Trim Manufacturing
Porcelain Electrical Supply Manufacturing
Pottery, Ceramics, and Plumbing Fixture Manufacturing
Powder Metallurgy Part Manufacturing
Power Boiler and Heat Exchanger Manufacturing
Power-Driven Handtool Manufacturing
Precision Turned Product Manufacturing
Prefabricated Metal Building and Component Manufacturing
Printing Machinery and Equipment Manufacturing
Professional and Commercial Equipment & Supplies Wholesalers
Professional and Commercial Equipment and Supplies Merchant
Pump and Compressor Manufacturing
Pump and Pumping Equipment Manufacturing
Rail Transportation
Railroad Rolling Stock Manufacturing
Real Estate
Real Estate Property Managers
Recreational Vehicle Dealers
Refrigerated Warehousing and Storage
Refrigeration Equipment and Supplies Merchant Wholesalers
Residential Property Managers
Rolling Mill Machinery and Equipment Manufacturing
Roofing, Siding, and Insulation Material Merchant Wholesaler
Saw Blade and Handsaw Manufacturing
Sawmill and Woodworking Machinery Manufacturing
Scale and Balance (except Laboratory) Manufacturing
Scenic and Sightseeing Transportation
Scenic and Sightseeing Transportation, Land
Scenic and Sightseeing Transportation, Other
Scenic and Sightseeing Transportation, Water
Scheduled Air Transportation
Scheduled Freight Air Transportation
Scheduled Passenger Air Transportation
School and Employee Bus Transportation
Semiconductor Machinery Manufacturing
Service Establishment Equipment and Supplies Merchant Wholes
Sheet Metal Work Manufacturing
Ship and Boat Building
Ship Building and Repairing
Short Line Railroads
Small Arms Ammunition Manufacturing
Small Arms Manufacturing
Special Die and Tool, Die Set, Jig, and Fixture Manufacturin
Special Needs Transportation
Specialized Freight (except Used Goods) Trucking, Local
Specialized Freight (except Used Goods) Trucking, Long-Dista
Specialized Freight Trucking
Speed Changer, Industrial High-Speed Drive, and Gear Manufac
Spring (Heavy Gauge) Manufacturing
Spring (Light Gauge) Manufacturing
Spring and Wire Product Manufacturing
Support Activities for Air Transportation
Support Activities for Rail Transportation
Support Activities for Road Transportation
Taxi and Limousine Service
Taxi Service
Textile Machinery Manufacturing
Tire and Tube Merchant Wholesalers
Tire Dealers
Transit and Ground Passenger Transportation
Transportation Equipment and Supplies (except Motor Vehicle)
Transportation Equipment Manufacturing
Travel Trailer and Camper Manufacturing
Truck Trailer Manufacturing
Truck Transportation
Truck, Utility Trailer, and RV (Recreational Vehicle) Rental
Turbine and Turbine Generator Set Units Manufacturing
Turned Product and Screw, Nut, and Bolt Manufacturing
Urban Transit Systems
Used Car Dealers
Used Household and Office Goods Moving
Vehicular Lighting Equipment Manufacturing
Ventilation, Heating, Air-Conditioning, and Commercial Refri
Vitreous China Plumbing Fixture and China and Earthenware Ba
Vitreous China, Fine Earthenware, and Other Pottery Product
Warehousing and Storage
Warm Air Heating and Air-Conditioning Equipment and Supplies
Water Transportation
Welding and Soldering Equipment Manufacturing

*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.