N.J. Admin. Code § 26B app C

Current through Register Vol. 56, No. 15, August 5, 2024
Appendix C

ISRA SUBJECT NAICS CODES

SubsectorNAICS DescriptionExceptions or Limitations
or Industry
#Code
211112Natural Gas LiquidLimited to recovering sulfur from
Extractionnatural gas
212324Kaolin and Ball ClayLimited to grinding, washing,
Miningseparating, etc. of kaolin and ball
clay not in conjunction with mining
operations
212325Clay and Ceramic andLimited to grinding, washing,
Refractory Minerals Miningseparating, etc. of clay, ceramic and
refractory minerals not in conjunction
with mining operations
212393Other Chemical andLimited to grinding, washing,
Fertilizer Mineral Miningseparating, etc. of chemical and
fertilizer minerals not in conjunction
with mining operations
212399All Other NonmetallicLimited to grinding, washing,
Mineral Miningseparating, etc. of nonmetallic
minerals not in conjunction with
mining operations
221UtilitiesExcept Water Supply, Irrigation
Systems (NAICS Industry 221310),
Sewerage Systems (NAICS Industry
221320), Hydroelectric Power
Generation (NAICS Industry 221111),
and Other Electric Power Generation
(NAICS Industry 221119)
238220Plumbing, Heating, andLimited to businesses involved with
Air-Conditioningboiler cleaning, chipping and scaling
Contractors
313111Yarn Spinning MillsNo exceptions or limitations
313112Yarn Texturing,No exceptions or limitations
Throwing, and Twisting
Mills
313113Thread MillsNo exceptions or limitations
313210Broadwoven Fabric MillsNo exceptions or limitations
313221Narrow Fabric MillsNo exceptions or limitations
313222Schiffli MachineNo exceptions or limitations
Embroidery
313230Nonwoven Fabric MillsNo exceptions or limitations
313241Weft Knit Fabric MillsNo exceptions or limitations
313249Other Knit Fabric andNo exceptions or limitations
Lace Mills
313311Broadwoven FabricExcept for broadwoven converters,
Finishing Millswho buy fabric goods (except knit
goods) in the grey, have them finished
on contract, and sell them at
wholesale and operations involved in
sponging, shrinking, etc. fabric for
tailors and dress makers and
performing batik work as a business
service.
313312Textile and FabricExcept dyeing gloves, woven or
Finishing (exceptknit, for the trade and converters
Broadwoven Fabric) Mills(except broadwoven), who buy fabric
goods (except knit goods) in the grey,
have them finished on contract, and
sell them at wholesale
313320Fabric Coating MillsNo exceptions or limitations
314110Carpet and Rug MillsNo exceptions or limitations
314911Textile Bag MillsLimited to operations involved with
the manufacture of bags, rubberized
fabric
314991Rope, Cordage, andNo exceptions or limitations
Twine Mills
314992Tire Cord and TireNo exceptions or limitations
Fabric Mills
314999All Other MiscellaneousLimited to miscellaneous textile
Textile Product Millsproduct mills involved with the
following operations; apparel fillings
(for example, cotton mill waste,
kapok) manufacturing, appliqueing on
textile products (except apparel), art
needlework for the trade, batts and
batting (except nonwoven fabrics)
manufacturing, beading on textile
products (except apparel) for the
trade, burnt-out laces manufacturing,
cotton battings (except nonwoven
batting) manufacturing, crochet ware
made from purchased materials,
decorative stitching on textile
articles and apparel, embroidering
contractors on men's, boys', women's,
misses', girls', and infants' apparel,
fiber, textile recovery from textile
mill waste and rags, filling (except
nonwoven textile), upholstery,
manufacturing, fire hose, textile,
made from purchased materials,
garnetting of textile waste and rags,
padding and wadding (except nonwoven
fabric) manufacturing, processing of
textile mill waste and recovering
fibers, quilting of textiles,
reclaimed wool processing, recovered
fibers processing, stitching,
decorative and novelty, on textile
articles and apparel, textile fire
hose made from purchased material,
upholstering filling (except nonwoven
fabric) manufacturing,
weatherstripping made from purchased
textiles and wool waste processing
315111Sheer Hosiery MillsNo exceptions or limitations
315119Other Hosiery and SockNo exceptions or limitations
Mills
315191Outerwear KnittingNo exceptions or limitations
Mills
315192Underwear and NightwearNo exceptions or limitations
Knitting Mills
315211Men's and Boys' Cut andLimited to the following men's and
Sew Apparel Contractorsboys' cut and sew apparel contractors;
appliqueing, art needlework,
buttonhole making, buttonholing and
button covering, decorative stitching,
dress and semidress gloves, leather,
eyelet making, leather gloves or
mittens (except athletic),
hemstitching, novelty stitching,
pleating, stitching decorative and
novelty and work leather gloves
315212Women's, Girls', andLimited to the following women's,
Infants' Cut and Sewgirl's and infant's, cut and sew
Apparel Contractorsapparel contractors; appliqueing, art
needlework, buttonhole making,
buttonholing and button covering,
decorative stitching, dress and
semidress gloves, leather, eyelet
making, leather gloves or mittens
(except athletic), hemstitching,
novelty stitching, pleating, stitching
decorative and novelty and work
leather gloves
315299All Other Cut and SewLimited to the following cut and
Apparel Manufacturingsew apparel manufacturing; pants,
rubber and rubberized fabric, made in
the same establishment as the basic
materials, pants, vulcanized rubber,
manufacturing, raincoats, rubber or
rubberized fabric, manufacturing
315992Glove and MittenLimited to the following glove and
Manufacturingmitten manufacturing; gloves, leather
(except athletic, cut and sewn apparel
contractors), manufacturing, leather
gloves or mittens (except athletic,
cut and sewn apparel contractors)
manufacturing, mittens, leather
(except apparel contractors),
manufacturing, and work gloves,
leather (except apparel contractors),
manufacturing
315999Other ApparelLimited to the following other
Accessories and Otherapparel accessories and other apparel
Apparel Manufacturingmanufacturing; bathing caps, rubber,
manufacturing
316110Leather and HideNo exceptions or limitations
Tanning and Finishing
316211Rubber and PlasticsNo exceptions or limitations
Footwear Manufacturing
316213Men's Footwear (exceptNo exceptions or limitations
Athletic) Manufacturing
316991Luggage ManufacturingNo exceptions or limitations
316992Women's Handbag andNo exceptions or limitations
Purse Manufacturing
316993Personal Leather GoodNo exceptions or limitations
(except Women's Handbag
and Purse) Manufacturing
321113SawmillsNo exceptions or limitations
321114Wood PreservationNo exceptions or limitations
321211Hardwood Veneer andNo exceptions or limitations
Plywood Manufacturing
321213Engineered Wood MemberNo exceptions or limitations
(except Truss)
Manufacturing
321214Truss ManufacturingNo exceptions or limitations
321219Reconstituted WoodNo exceptions or limitations
Product Manufacturing
321911Wood Window and DoorNo exceptions or limitations
Manufacturing
321912Cut Stock, ResawingNo exceptions or limitations
Lumber, and Planing
321918Other MillworkNo exceptions or limitations
(including Flooring)
321920Wood Container andExcept for operations involved in
Pallet Manufacturingthe production of nailed and lock
corner wood boxes and shook
321992Prefabricated WoodNo exceptions or limitations
Building Manufacturing
321999All Other MiscellaneousExcept for operations involved in
Wood Product Manufacturingthe production of boot and shoe cut
stock and findings (wood heels)
322Paper ManufacturingNo exceptions or limitations
323Printing and RelatedExcept for operations involved in
Support Activitiesphotocopying and duplicating services
other than printing
324Petroleum and CoalNo exceptions or limitations
Products Manufacturing
325Chemical manufacturingExcept for operations involved in
providing the following business
services on a contract or fee basis:
aerosol packaging and solvent recovery
service
326Plastics and RubberExcept for operations involved in
Products ManufacturingTire Retreading and Repair Shops
(rebuilding tires and retreaded tire
manufacturing) (NAICS Industry 326212)
327Nonmetallic mineralExcept for retail operations
product manufacturinginvolved in manufacturing and selling
pottery on site
331Primary metalNo exceptions or limitations
manufacturing
332Fabricated MetalNo exceptions or limitations
Product Manufacturing
333Machinery ManufacturingNo exceptions or limitations
334Computer and ElectronicExcept for operations involved in
Product Manufacturingthe mass reproduction of prepackaged
software and the reproduction of video
in connection with motion picture
production
335Electrical Equipment,No exceptions or limitations
Appliance, and Component
Manufacturing
336TransportationNo exceptions or limitations
Equipment Manufacturing
337Furniture and RelatedExcept for retail operations
Product Manufacturinginvolved in the production and sale of
custom wood cabinets, custom made
upholstered household furniture and
custom made nonupholstered wood
household furniture
339MiscellaneousExcept for operations involved in
Manufacturingthe production of orthopedic devices
to prescription in a retail
environment, optical goods stores and
laboratories grinding lenses to
prescription, dental laboratories and
in operations involved with the
production of boot and shoe cut stock
and findings (metal buckles)
424210Drugs and Druggists'No exceptions or limitations
Sundries Merchant
Wholesalers
424610Plastics Materials andExcept for merchant wholesalers of
Basic Forms and Shapesplastics foam
Merchant Wholesalers
424690Other Chemical andNo exceptions or limitations
Allied Products Merchant
Wholesalers
424710Petroleum Bulk StationsNo exceptions or limitations
and Terminals
424720Petroleum and PetroleumNo exceptions or limitations
Products Merchant
Wholesalers (except Bulk
Stations and Terminals)
424910Farm Supplies MerchantNo exceptions or limitations
Wholesalers
424950Paint, Varnish, andNo exceptions or limitations
Supplies Merchant
Wholesalers
444220Nurseries, GardenLimited to operations selling farm
Centers, and Farm Supplysupplies primarily to industrial,
Storescommercial, institutional or farm
customers (business customers), and
not to members of the general public
454311Heating Oil DealersLimited to operations selling
heating oil primarily to industrial,
commercial or institutional customers
(business customers), and not to
members of the general public
454312Liquefied Petroleum GasLimited to operations selling goods
(Bottled Gas) Dealersprimarily to industrial, commercial or
institutional customers (business
customers), and not to members of the
general public
486Pipeline TransportationNo exceptions or limitations
488390Other SupportLimited to operations involved with
Activities for Watership building and repair services
Transportationprovided by floating drydocks and ship
scaling
493WarehousingLimited to establishments storing
raw materials for other establishments
of the same enterprise
511Publishing IndustriesExcept direct mail advertising
services, mailing list compilers,
publishing of prepackaged software and
publishing locations where no printing
operations have ever been conducted
512Motion Picture andLimited to the production of
Sound Recording Industriesphonograph records and prerecorded
audio tapes and disks by integrated
record companies (except duplication
only) and the publishing or publishing
and printing of music books and sheet
music
541710Research andExcept for commercial physical,
Development in theengineering and biological research
Physical, Engineering, andand development on a contract or fee
Life Sciencesbasis and noncommercial research
organizations (physical, engineering,
and life sciences)
551114Corporate, Subsidiary,Limited to offices located on the
and Regional Managingsame lot and block as the industry
Officesthey serve when that industry has a
regulated NAICS number.
562211Hazardous WasteNo exceptions or limitations
Treatment and Disposal
562213Solid Waste CombustorsNo exceptions or limitations
and Incinerators
562991Septic Tank and RelatedExcept equipment rental and leasing
Servicesspecifically portable toilet rental
562998All Other MiscellaneousLimited to tank cleaning and
Waste Management Servicesdisposal services, commercial or
industrial
711Performing Arts,Limited to taxidermists and antique
Spectator Sports andrepair and restoration, except antique
Related Industriescar restoration
811212Computer and OfficeLimited to refilling or recycling
Machine Repair andink jet cartridges
Maintenance
811310Commercial andExcept repair and maintenance
Industrial Machinery andservice of the following; commercial
Equipment (exceptrefrigeration, and freezer equipment,
Automotive and Electronic)truck refrigeration equipment and
Repair and Maintenancewelding repair service.
811420Reupholstery andExcept airports, flying fields, and
Furniture Repairairport terminal services specifically
performing aircraft upholstery repair
811490Other Personal andLimited to pleasure boat, repair
Household Goods Repair andand maintenance services without
Maintenanceretailing new boats.

N.J. Admin. Code 26B app C

Special New Rule, R.2004 d.206, effective 5/6/2004 (to expire August 15, 2004).
See: 36 N.J.R. 2931(a).
Adopted concurrent new rule, R.2004 d.343, effective 8/15/2004.
See: 36 N.J.R. 2931(a), 36 N.J.R. 4298(c).
Amended by R.2012 d.095, effective 5/7/2012.
See: 43 N.J.R. 1935(a), 44 N.J.R. 1339(b).
Rewrote the appendix.