NAICS 812112 vs 812113
This page compares NAICS 812112 (Beauty Salons) vs NAICS 812113 (Nail Salons) to help you determine the correct industry classification code.
Side-by-Side Comparison Asset
| Dimension | NAICS 812112 — Beauty Salons | NAICS 812113 — Nail Salons |
|---|---|---|
| Definition | This U.S. industry comprises establishments (except those known as barber shops or men's hair stylist shops) primarily engaged in one or more of the following: (1) cutting, trimming, shampooing, coloring, waving, or styling hair; (2) providing facials; and (3) applying makeup (except permanent makeup). | This U.S. industry comprises establishments primarily engaged in providing nail care services, such as manicures, pedicures, and nail extensions. |
| SBA Size Standard | $9,500,000 | $9,000,000 |
| US Establishments (CBP) | 84,176 | 34,417 |
Decision Rule Guidelines
Select 812112 if your primary business focus aligns with Beauty Salons. Select 812113 if the establishment's core activities match the definition of Nail Salons. Verify the revenue share of each activity if both apply.
Frequently Asked Questions (FAQ)
Can I report both NAICS 812112 and 812113 on a business tax return? ▾
No, the IRS requires declaring a single primary activity code (either 812112 or 812113) on Schedule C or Form 1120. You must audit your revenue share between these two classifications and select the code that represents the highest percentage of your receipts.
How do the SBA size standards differ between NAICS 812112 and 812113? ▾
NAICS 812112 has a standard of $9,500,000 while NAICS 812113 has a standard of $9,000,000. Ensure your rolling averages of annual receipts or employees do not exceed the specific code limit for your chosen classification.
Related Pages & Tools
- NAICS Code 812112 Directory — Official definition, SBA thresholds, and details.
- NAICS Code 812113 Directory — Official definition, SBA thresholds, and details.
- Find NAICS by Industry — Search classification directory.
Primary Ingestion Source
Data sourced from the U.S. Census Bureau NAICS 2022 Manual and SBA Small Business Size Regulations (13 CFR Part 121). Last verified on 2026-06-30.