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Business Licensing


Line of Business/Alaska NAICS Code


1. What is “Line of Business” or “LOB”?

Line of Business (LOB), per AS 43.70.110(5), means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit. The State of Alaska uses a portion of the 2007 U.S. Census NAICS codes to determine lines of business and business activity in Alaska. The NAICS code contains six digits. The first two digits of the NAICS code determine the Line of Business (LOB). The last four digits of the code describe the business activities within the Line of Business.

Per AS 43.70.020(a)(2) the primary and secondary Line of Business (LOB) and descriptions will appear on your Alaska business license certificate.

Alaska Line of Business (LOB):

LOB Number LOB Description
11 Agriculture, Forestry, Fishing and Hunting
21 Mining
22 Utilities
23 Construction
31 Manufacturing (31-33)
42 Trade: Wholesale (42) and Retail (44-45)
48 Transportation
51 Information
52 Finance and Insurance
53 Real Estate, Rental and Leasing
54 Professional, Scientific and Technical Services
55 Management of Companies and Enterprises
56 Administrative, Support, Waste Management and Remediation Services
61 Educational Services
62 Health Care and Social Assistance
71 Arts, Entertainment and Recreation
72 Accomodation and Food Services
81 Services
92 Public Administration
2. What is “NAICS”?

NAICS (pronounced “nakes”) is the North American Industry Classification System developed by the U.S. Census Bureau as the standard for business and government agencies to identify and classify business establishments according to their Line of Business (LOB) and type of business activity.

The NAICS codes group business establishments into industries according to similarly in the processes used to produce goods or services.

The NAICS code contains six digits. The first two digits of the NAICS code determine the Line of Business (LOB). The last four digits of the code describe the business activities within the Line of Business. (Note: The Line of Business numbers and description will appear on your business license certificate.)

The State of Alaska uses a portion of the 2007 U.S. Census NAICS codes to determine Lines of Business (LOB) and business activity in Alaska. It is important that you ensure the NAICS code you select and provide to this division is valid in the State of Alaska.

3. What are the Alaska NAICS codes?

The State of Alaska uses a portion of the 2007 Federal U.S. Census Bureau NAICS Codes. It is important that you ensure the NAICS code you select and provide to this division is valid in the State of Alaska. For the State of Alaska recognized list of NAICS codes go to Alaska NAICS Codes.

4. How do I find the Alaska NAICS code(s) for my business?
OPTION 1: Search the Alaska NAICS Code (PDF) list.

Search the Alaska NAICS Codes PDF document which best describes your business activities in Alaska.

IMPORTANT: Alaska NAICS Codes listed in italicized, bold print may require professional licensing.

Per AS 43.70.020(d) IF the Alaska NAICS code you have chosen falls within a regulated profession THEN an Alaska business license will not be issued UNTIL you are able to provide a current professional license number which has been issued by the State of Alaska. For more information go to Professional Licensing.

In addition, the Alaska NAICS codes identifying the selling of tobacco or tobacco products are also listed in italicized, bold print in the Alaska NAICS Code list because the sale of tobacco or tobacco products requires a Tobacco Endorsement. For more information go to: Tobacco Endorsement FAQs

Corporations Section: IF you are an entity on record with the Corporation Section of this division THEN you must provide the one primary Alaska NAICS code which best describes your business activities in your articles or registration filing with the Corporations Section.

Business Licensing Section: On your State of Alaska Business License application you are required to provide your primary and (if applicable) secondary Alaska NAICS codes which best describe the business activities you will be engaging in.

NOTE: one (1) business license may cover multiple (one or more) lines of business activities; however you are only required to provide the primary and (if applicable) secondary Alaska NAICS codes, on your business license application. Only the primary and (if applicable) secondary lines of business (the first two digits of the Alaska NAICS code) will appear on the business license certificate.

For additional information go to Business Licensing Statutes and Regulations.

OPTION 2 (recommended): Search interactive U.S. Census Bureau NAICS Code and then compare your selection to the Alaska NAICS Code (PDF) list.

Step 1 - SEARCH: You may search the interactive 2007 Federal U.S. Census Bureau NAICS Codes by key word(s) or 2-6 digit codes to locate a U.S. Census NAICS code(s) which best describes your business activities in Alaska.

IMPORTANT: Use only the 2007 NAICS Search option on the Federal U.S. Census Bureau website.

Step 2 - COMPARE: Since this division only uses a portion of the 2007 Federal U.S. Census Bureau NAICS Codes, it is important that you compare the U.S. Census NAICS code you have selected in Step #1 to the Alaska NAICS Codes to ensure you have selected a Alaska NAICS Code which is current and valid in the State of Alaska.

IMPORTANT: Alaska NAICS Codes listed in italicized, bold print may require professional licensing.

Per AS 43.70.020(d) IF the Alaska NAICS code you have chosen falls within a regulated profession THEN an Alaska business license will not be issued UNTIL you are able to provide a current professional license number which has been issued by the State of Alaska. For more information go to Professional Licensing.

In addition, the Alaska NAICS codes identifying the selling of tobacco or tobacco products are also listed in italicized, bold print in the Alaska NAICS Code list because the sale of tobacco or tobacco products requires a Tobacco Endorsement. For more information go to Tobacco Endorsement FAQs.

Step 3 - CORPORATIONS SECTION (if applicable): IF you are an entity on record with the Corporation Section of this division THEN you must provide the one primary Alaska NAICS code which best describes your business activities in your articles or registration filing with the Corporations Section.

Step 4 – BUSINESS LICENSING SECTION:

On your State of Alaska Business License application you are required to provide your primary and (if applicable) secondary Alaska NAICS codes which best describe the business activities you will be engaging in.

NOTE: one (1) business license may cover multiple (one or more) lines of business activities; however you are only required to provide the primary and (if applicable) secondary Alaska NAICS codes, on your business license application. Only the primary and (if applicable) secondary lines of business (the first two digits of the Alaska NAICS code) will appear on the business license certificate.

IMPORTANT: Per 12 AAC 12.030(2) IF any business activity, based on the Alaska NAICS Codes, requires a professional license THEN these activities must be listed as the primary and (if applicable) secondary Alaska NAICS codes on the business license application. In addition, the current and valid professional license number must be provided.

For more information go to Professional Licensing.

For additional information go to Business Licensing Statutes and Regulations.

5. How many Alaska NAICS codes are required?

For the State of Alaska's recognized list of NAICS codes go to Alaska NAICS Codes.

CORPORATION SECTION:

IF you are an entity on record with the Corporation Section of this division THEN you must provide the one (primary) Alaska NAICS code which best describes your business activities in your articles or registration filing with the Corporation Section.

BUSINESS LICENSING SECTION:

Per AS 43.70.020(a)(2), you are only required to provide, on your business license application your primary and(if applicable) secondary Alaska NAICS code, which best describes the business activities you will be engaged in.

NOTE: one (1) business license may cover multiple (one or more) lines of business activities; however you are only required to provide the primary and (if applicable) secondary Alaska NAICS codes, on your business license application.

The line of business is determined by the first two digits of the business’s Alaska NAICS code. Only the primary and secondary lines of business (first two digits of the Alaska NAICS code) will appear on the business license certificate.

IMPORTANT: Per 12 AAC 12.030(2) IF any business activity, based on the Alaska NAICS Codes, requires a professional license THEN these activities must be listed as the primary and (if applicable) secondary Alaska NAICS codes on the business license application. In addition, the current and valid professional license number must be provided. For more information go to Professional Licensing.

For additional information go to Business Licensing Statutes and Regulations.

6. What if I need help selecting my Alaska NAICS code?

You know your business activities best, thus you are the one best qualified to select your Alaska NAICS code.

For resources and search information see above Question #4, "How do I find the Alaska NAICS code(s) for my business?"

If you need further assistance selecting your Alaska NAICS code you are encouraged to seek legal counsel.

For additional resources, which may provide technical, informational or advisory assistance, go to:

7. How do I change my Alaska NAICS code already on record?

CORPORATION SECTION:

IF you wish to change your Alaska NAICS Code on record with the Corporations Section THEN you may email corporations@alaska.gov with your request.

NOTE: if the new Alaska NAICS code you have selected conflicts with the entity’s purpose currently on record then you may need to file an Amendment to update both the purpose and the Alaska NAICS code.

BUSINESS LICENSING SECTION:

IF you wish to change your Alaska NAICS Code with the Business Licensing Section you may email businesslicense@alaska.gov with your request.

IMPORTANT: Per 12 AAC 12.030(2) IF any business activity, based on the Alaska NAICS Codes, requires a professional license THEN these activities must be listed as the primary and (if applicable) secondary Alaska NAICS codes on the business license application. In addition, the current and valid professional license number must be provided. For more information go to Professional Licensing.


Contact Us

If you have questions you can reach us at either the Juneau or Anchorage phone numbers listed below or email us at:

Professional Licensing Section license@alaska.gov
Corporations Section corporations@alaska.gov
Business Licensing Section businesslicense@alaska.gov

When contacting this office please direct your questions to the appropriate Section: Corporations, Professional Licensing or Business Licensing. Each Section specializes in its own licensing requirements per Alaska statutes and regulations.