How Many NAICS Codes Can A Company Have?

An establishment may only have 1 Primary NAICS code which is determined by the industry that generates the highest revenue or value of shipments.  An establishment that operates in more than 1 activity may have additional Secondary NAICS Codes.

Secondary NAICS Code Definition

Secondary NAICS codes are other revenue producing activities a company operates in, but is not the primary activity of business. Please note that some companies generate significant revenues in their Secondary lines of business. 

Example: A hospital that qualifies as an exempt organization also sells taxable parking at a parking garage it operates on its premises. The hospital must register for sales tax purposes because it sells taxable parking, but should choose its NAICS code based on its principal business activity of being a hospital. It should also choose a secondary NAICS code for parking lots and garages.