Possible NAICS Codes
531190 – Lessors of Other Real Estate Property
721211 – RV (Recreational Vehicle) Parks and Campgrounds
531120 – Lessors of Nonresidential Buildings (except Miniwarehouses)
237130 – Power and Communication Line and Related Structures Construction
812930 – Parking Lots and Garages
921190 – Other General Government Support
531130 – Lessors of Miniwarehouses and Self-Storage Units
516210 – Media Streaming Distribution Services, Social Networks, and Other Media Networks and Content Providers
811210 – Electronic and Precision Equipment Repair and Maintenance
517810 – All Other Telecommunications

Includes
Wrapping Paper; Moisture Vapor Barrier Paper; Excelsior; Wadding for Packing; Corrugated Paper; Baling Bands, Baling Ties; Shipping Tags; Gummed Paper Tape; Separators; Box Liners; Packaging Staples; Baling Wire; Preformed Cushioning Inserts;

Excludes
Adhesives; Aluminum Foil other than for food handling and processing.

Possible NAICS Codes
326111 – Plastics Bag and Pouch Manufacturing
322220 – Paper Bag and Coated and Treated Paper Manufacturing
331315 – Aluminum Sheet, Plate, and Foil Manufacturing
333993 – Packaging Machinery Manufacturing
326150 – Urethane and Other Foam Product (except Polystyrene) Manufacturing
339940 – Office Supplies (except Paper) Manufacturing
326199 – All Other Plastics Product Manufacturing
326112 – Plastics Packaging Film and Sheet (including Laminated) Manufacturing
322211 – Corrugated and Solid Fiber Box Manufacturing

Description
Legal Services

Includes
Includes: Attorney Services, Such as Testimony Preparation, Adjudication; Arbitration; Mediation

Excludes
Excludes: Environmental Legal Support (PSC F115), Expert Witness (PSC R424), Court Reporting (PSC R606)

Possible NAICS Codes
541110 – Offices of Lawyers
541199 – All Other Legal Services
541611 – Administrative Management and General Management Consulting Services
561611 – Investigation and Personal Background Check Services
541990 – All Other Professional, Scientific, and Technical Services
922130 – Legal Counsel and Prosecution
813311 – Human Rights Organizations
541191 – Title Abstract and Settlement Offices
561320 – Temporary Help Services
541519 – Other Computer Related Services

Includes
RESURFACING

Possible NAICS Codes
237310 – Highway, Street, and Bridge Construction
236220 – Commercial and Institutional Building Construction
237990 – Other Heavy and Civil Engineering Construction
238990 – All Other Specialty Trade Contractors
115310 – Support Activities for Forestry

Description
Surveillance Services

Possible NAICS Codes
561621 – Security Systems Services (except Locksmiths)
561612 – Security Guards and Patrol Services
922120 – Police Protection
561210 – Facilities Support Services
541519 – Other Computer Related Services
561720 – Janitorial Services
334419 – Other Electronic Component Manufacturing
921190 – Other General Government Support
813312 – Environment, Conservation and Wildlife Organizations
561611 – Investigation and Personal Background Check Services

Description
Fire Protection Services

Possible NAICS Codes
922160 – Fire Protection
561621 – Security Systems Services (except Locksmiths)
561210 – Facilities Support Services
238220 – Plumbing, Heating, and Air-Conditioning Contractors
561990 – All Other Support Services
811310 – Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance
561790 – Other Services to Buildings and Dwellings
238210 – Electrical Contractors and Other Wiring Installation Contractors
236220 – Commercial and Institutional Building Construction
541350 – Building Inspection Services

Description
Water Services

Possible NAICS Codes
221310 – Water Supply and Irrigation Systems
221320 – Sewage Treatment Facilities
926130 – Regulation and Administration of Communications, Electric, Gas, and Other Utilities
488390 – Other Support Activities for Water Transportation
237110 – Water and Sewer Line and Related Structures Construction
221210 – Natural Gas Distribution

Description
Accounting Services (NOTE: New code created for Financial Services See R710 below)

Possible NAICS Codes
541219 – Other Accounting Services
541211 – Offices of Certified Public Accountants
541611 – Administrative Management and General Management Consulting Services
541519 – Other Computer Related Services
541512 – Computer Systems Design Services
541511 – Custom Computer Programming Services
541214 – Payroll Services
561990 – All Other Support Services

Description
Other Professional Services

Possible NAICS Codes
493190 – Other Warehousing and Storage
541611 – Administrative Management and General Management Consulting Services
541990 – All Other Professional, Scientific, and Technical Services
541690 – Other Scientific and Technical Consulting Services
541330 – Engineering Services
711510 – Independent Artists, Writers, and Performers
541519 – Other Computer Related Services

Description
Telecom access and other usage billing services. Includes internet, cellular services, landline and telephone services. Transport services for data and voice network circuits and associated access facilities and services.

Includes
Includes dedicated and virtual data networks, usage associated with standard telephone calls, and 800 number service.Software that is licensed for use over a defined period of time. This can also be referred to term, temporary, provisional, or short-term.

Notes
Software as a Service, Service Contracts, Subscription based software provisioning, and device rentals are considered services.

Possible NAICS Codes
517111 – Wired Telecommunications Carriers
541519 – Other Computer Related Services
517112 – Wireless Telecommunications Carriers (except Satellite)
517810 – All Other Telecommunications
517122 – Agents for Wireless Telecommunications Services
517410 – Satellite Telecommunications
517121 – Telecommunications Resellers

Description
Network services delivered as a service, by subscription, or service contract. Physical and wireless networks managed as a service connected to and from core data centers, work areas, and offices connecting end users to the organization's broader networks. Network services delivered in connection with other IaaS and PaaS services. Cloud based network management services and Software Defined Networks (SDN) accessed by service contract or subscriptions.

Includes
Software that is licensed for use over a defined period of time. This can also be referred to term, temporary, provisional, or short-term.

Notes
Software as a Service, Service Contracts, Subscription based software provisioning, and device rentals are considered services.

Possible NAICS Codes
517112 – Wireless Telecommunications Carriers (except Satellite)
541519 – Other Computer Related Services
517410 – Satellite Telecommunications
517122 – Agents for Wireless Telecommunications Services
517111 – Wired Telecommunications Carriers
517121 – Telecommunications Resellers
517810 – All Other Telecommunications
516210 – Media Streaming Distribution Services, Social Networks, and Other Media Networks and Content Providers
513210 – Software Publishers
518210 – Computing Infrastructure Providers, Data Processing, Web Hosting, and Related Services

Description
Other Special Studies and Analysis

Possible NAICS Codes
541611 – Administrative Management and General Management Consulting Services
541512 – Computer Systems Design Services
541380 – Testing Laboratories and Services
541330 – Engineering Services
541990 – All Other Professional, Scientific, and Technical Services
541620 – Environmental Consulting Services
541720 – Research and Development in the Social Sciences and Humanities
541690 – Other Scientific and Technical Consulting Services
541715 – Research and Development in the Physical, Engineering, and Life Sciences (except Nanotechnology and Biotechnology)
541511 – Custom Computer Programming Services

Includes
Crayons; Erasers; File Holders; Writing Ink; Printing Ink; Paper Fasteners; Pencils; Penholders and Pen Points; Rulers, Office Type; Art Supplies; Tape, Pressure Sensitive Adhesive

Excludes
Office Devices; Fountain Pens; Artists' Brushes; Paper Stationery; Record Forms; Mechanical Pencils.

Possible NAICS Codes
339940 – Office Supplies (except Paper) Manufacturing
459410 – Office Supplies and Stationery Retailers
322230 – Stationery Product Manufacturing
322120 – Paper Mills
325992 – Photographic Film, Paper, Plate, Chemical, and Copy Toner Manufacturing
444110 – Home Centers
424130 – Industrial and Personal Service Paper Merchant Wholesalers
332510 – Hardware Manufacturing
325520 – Adhesive Manufacturing
424120 – Stationery and Office Supplies Merchant Wholesalers

Includes
Flares; Signals; Fireworks; Pistol Rocket Signals.

Excludes
Pyrotechnic Cartridges and Projectiles; Photoflash Bombs; Pyrotechnic Rockets.

Possible NAICS Codes
325998 – All Other Miscellaneous Chemical Product and Preparation Manufacturing
325920 – Explosives Manufacturing
332994 – Small Arms, Ordnance, and Ordnance Accessories Manufacturing
332999 – All Other Miscellaneous Fabricated Metal Product Manufacturing
115310 – Support Activities for Forestry
325211 – Plastics Material and Resin Manufacturing