NAICS 312120

Overview

The North American Industry Classification System (NAICS) is the federal standard for categorizing business establishments to support statistical collection, analysis, and publication across the U.S. economy. Developed under the Office of Management and Budget in 1997 to replace SIC, NAICS is jointly maintained with Canada and Mexico; the current structure includes a 2022 vintage. ¹
312120 defines establishments primarily engaged in brewing beer, ale, malt liquors, and nonalcoholic beer. Federal statistical programs use this definition to classify manufacturing activity and distinguish it from winemaking, distilling, wholesaling, and retail trade. ³

See also on G2X:

• G2X — NAICS 312120 overview
• G2X — NAICS 312130 (Wineries)
• G2X — NAICS 312140 (Distilleries)

What this NAICS covers

• Brewing of malt beverages including beer, ale, and malt liquor. ³
• Production of nonalcoholic beer within a brewery. ³
• On-site canning, bottling, or kegging of beer brewed by the establishment. ³
• Operation of large breweries, regional facilities, and microbreweries when primarily engaged in brewing. ³
• Manufacturing processes that convert malt and other inputs into finished malt beverages. ³
• Management of fermentation, conditioning, filtration, and packaging lines integral to beer production. ³

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	312130	Wineries; growing grapes and manufacturing or blending wines and brandies. 3
NAICS	312140	Distilleries; distilling and blending potable liquors (except brandies). 3
NAICS	424810	Beer and Ale Merchant Wholesalers (wholesale distribution, not manufacturing). 4
PSC	8965	Beverages, Alcoholic (e.g., beer, whisky, wine, liqueur). 5

Classification notes and boundaries

• Included: Brewing beer, ale, malt liquors, and nonalcoholic beer falls in 312120. ³
• Excluded: Manufacturing malt is classified in 311213 (Malt Manufacturing). ³
• Excluded: Wholesale distribution (including beer and ale merchants) is classified in 424810, not in manufacturing. ⁴
• Excluded: Activities primarily engaged in wine or distilled spirits manufacturing are classified in 312130 and 312140 respectively. ³
• Brewpub/restaurant placement: Not specified by official sources. ³

Frequently asked questions

• What activities are in scope for NAICS 312120?
  Establishments that brew beer, ale, malt liquors, and nonalcoholic beer are included. Packaging (cans, bottles, kegs) performed by the same establishment for the beer it brews is part of manufacturing. Activities focused on other alcoholic beverages belong in their respective industries. ³

• Does NAICS 312120 include nonalcoholic beer?
  Yes. The official industry description explicitly includes nonalcoholic beer within 312120, alongside beer, ale, and malt liquors. This places nonalcoholic beer production within the same manufacturing industry as traditional breweries. ³

• How is brewing different from wineries and distilleries in NAICS?
  Winemaking is classified in 312130, and distilling potable liquors is in 312140. Brewing malt beverages (including nonalcoholic beer) is specific to 312120; each has distinct manufacturing processes and classification boundaries. ³

• Which NAICS covers wholesale distribution of beer?
  Wholesale distribution of beer and ale is classified in 424810 (Beer and Ale Merchant Wholesalers). This activity is outside the manufacturing subsector and separate from 312120. ⁴

• What PSC applies when agencies buy alcoholic beverages such as beer?
  Purchases of alcoholic beverages are coded under PSC 8965, “Beverages, Alcoholic,” which includes beer, whisky, wine, and liqueur. Items like sacramental wine and specified medicinal spirits are handled per PSC Manual notes and agency policy. ⁵

Useful resources

• G2X — NAICS 312120 overview
• Census NAICS program home and 2022 NAICS search. ¹
• Census: Implementation of the 2022 NAICS (timeline and adoption across programs). ²
• Census NAICS archived industry descriptions including 312120 text. ³
• GSA Product and Service Code (PSC) Manual (definitions for PSC 8965 and other subsistence classes). ⁵

References

1. U.S. Census Bureau — NAICS: Introduction and 2022 NAICS Search landing page. https://www.census.gov/naics/
2. U.S. Census Bureau — The Census Bureau’s Implementation of the 2022 NAICS (timeline and adoption). https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
3. U.S. Census Bureau — NAICS archive (Sector 31–33) with industry description for 312120 Breweries and cross-references. https://www.census.gov/naics/resources/archives/sect31-33.html
4. U.S. Census Bureau (LEHD) — Selected NAICS value labels including 424810 Beer and Ale Merchant Wholesalers and 424820 Wine and Distilled Alcoholic Beverage Merchant Wholesalers. https://lehd.ces.census.gov/data/lehd-snapshot-doc/latest/appendices/value_labels.html
5. GSA — Product and Service Codes (PSC) Manual, April 2025 (Group 89 Subsistence; PSC 8965 Beverages, Alcoholic). https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf