NAICS 312140

Overview

The North American Industry Classification System (NAICS) is the production-oriented taxonomy used by U.S. federal statistical programs to classify business establishments for collecting, analyzing, and publishing economic data. Developed under the Office of Management and Budget with Statistics Canada and Mexico’s national statistics agency, NAICS replaced SIC in 1997 and is updated on a five-year cycle; the current statistical vintage is 2022. ³
NAICS 312140 — Distilleries — covers establishments primarily engaged in distilling potable liquors (except brandies), distilling and blending liquors, and blending or mixing liquors with other ingredients. Cross-references direct brandy manufacturing to 312130 and nonpotable ethyl alcohol to 325193. ¹

See also on G2X:

• G2X — NAICS 312140 Distilleries
• G2X — NAICS 325193 Ethyl Alcohol Manufacturing
• G2X — NAICS 424820 Wine and Distilled Alcoholic Beverage Merchant Wholesalers

What this NAICS covers

• Distilling potable liquors other than brandy (e.g., beverage spirits such as whiskey, gin, rum, vodka). ¹
• Distilling and blending liquors into finished beverage spirits for commercial sale. ¹
• Blending and mixing liquors with other ingredients to produce cordials and liqueurs. ¹
• Establishments whose primary activity is beverage distillation with on-site blending or finishing. ¹
• Operations organized under Beverage and Tobacco Product Manufacturing (Sector 31–33) where the core process is distillation of potable spirits. ¹

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	312120	Breweries (related alcoholic beverage manufacturing). 4
NAICS	312130	Wineries (includes brandy manufacturing). 1
NAICS	325193	Ethyl Alcohol Manufacturing (nonpotable). 1
PSC	8965	Beverages, Alcoholic (beer, whisky, wine, liqueur). 6

Common cross‑references and exclusions

• Brandy manufacturing is classified in 312130 rather than 312140. ¹
• Nonpotable ethyl alcohol production is classified in 325193. ¹
• Bottling liquors made elsewhere is classified in 424820 (merchant wholesalers). ⁵
• Breweries and wineries are separate NAICS within the same subsector: 312120 and 312130. ⁴

Frequently asked questions

• What activities define NAICS 312140?
  Establishments in this industry distill potable liquors (except brandy), distill and blend liquors, or blend and mix liquors with other ingredients to make beverage spirits including cordials and liqueurs. The focus is on production processes associated with potable beverage spirits. ¹

• Are tasting rooms or retail sales part of NAICS 312140?
  NAICS classifies establishments by their primary production process. The industry definition addresses distilling and blending beverage spirits and does not specify retail tasting room operations. Not specified by official sources. ¹

• How does 312140 differ from 325193?
  312140 covers potable beverage liquors for consumption, including distilling and blending. 325193 covers nonpotable ethyl alcohol manufacturing (e.g., industrial or fuel alcohol). The distinction is based on intended use and product type. ¹

• Is brandy distillation included in 312140?
  No. Brandy manufacturing (even when conducted by a distillery) is classified in 312130, not in 312140. This exclusion is explicit in the industry cross‑references. ¹

• What NAICS vintage is currently used for economic statistics?
  Census programs began disseminating statistics on the 2022 NAICS basis with the 2022 Economic Census. Most programs are scheduled to transition by the end of 2027, aligning data products to the 2022 structure across program series. ³

Useful resources

• G2X — NAICS 312140 Distilleries
• Census Bureau — NAICS 312140 industry definition (Distilleries). ¹
• Economic Census guidance: NAICS codes and how the system works. ²
• Census implementation of the 2022 NAICS and transition timeline. ³

References

1. U.S. Census Bureau — NAICS 2022 Search: 312140 Distilleries. https://www.census.gov/naics/?input=312140&year=2022&details=312140
2. U.S. Census Bureau — Economic Census: NAICS Codes & Understanding Industry Classification Systems. https://www.census.gov/programs-surveys/economic-census/year/2022/guidance/understanding-naics.html
3. U.S. Census Bureau — The Census Bureau’s Implementation of the 2022 NAICS. https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
4. U.S. Census Bureau — Employer Categories and Corresponding Establishment NAICS Industries (312B: Breweries, Wineries, and Distilleries). https://www.census.gov/programs-surveys/esp/guidance/employer.html
5. U.S. Census Bureau — “Cheers to the Alcohol Industry!” (classification notes, including bottling under NAICS 424820). https://www.census.gov/library/stories/2018/09/cheers-to-alcohol-industry.html
6. General Services Administration — Product and Service Codes (PSC) Manual, April 2025 (PSC 8965). https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf