312111 — Soft Drink Manufacturing
Description
This U.S. industry comprises establishments primarily engaged in manufacturing soft drinks and artificially carbonated waters.
Exclusions & Cross-References
- Canning fruit and vegetable juices--are classified in U.S. Industry 311421, Fruit and Vegetable Canning;
- Manufacturing fruit syrups for flavoring--are classified in Industry 311930, Flavoring Syrup and
- Concentrate Manufacturing;
- Manufacturing nonalcoholic cider--are classified in U.S. Industry 311941, Mayonnaise, Dressing, and
- Other Prepared Sauce Manufacturing;
- Purifying and bottling water (except artificially carbonated and flavored water)--are classified in U.S.
- Industry 312112, Bottled Water Manufacturing;
- Manufacturing milk-based drinks--are classified in U.S. Industry 311511, Fluid Milk Manufacturing;
- Manufacturing nonalcoholic beers--are classified in Industry 312120, Breweries; and
- Manufacturing nonalcoholic wines--are classified in Industry 312130, Wineries.
Overview Facts
| NAICS Code | 312111 |
|---|---|
| Industry Title | Soft Drink Manufacturing |
| SBA Size Standard | 1,400 employees |
| U.S. Establishments | 622 (Census CBP, 2023) |
| IRS PBA Code | 312110 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 312 → 3121 |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
💡 Expert Guidance & SBA Tips
SBA Headcount Tip: NAICS 312111 uses an employee-based size standard (1,400 employees). Under 13 CFR § 121.106, the SBA calculates headcount by taking the average number of employees (full-time, part-time, and temporary) for each pay period over the preceding 24 calendar months.
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 2086 - Bottled and Canned Soft Drinks and Carbonated Water (via SIC1987:2086→NAICS1997:312111→2002:312111→2007:312111→2012:312111→2017:312111→2022:312111)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC 8960 — Beverages, Nonalcoholic
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 312111 an active industry classification in 2022? ▾
Yes, NAICS code 312111 is a fully active classification for 'Soft Drink Manufacturing' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 31-33 (Manufacturing), Subsector 312, and Group 3121.
What is the SBA small business size standard for NAICS code 312111? ▾
The SBA size standard limit for NAICS code 312111 is 1,400 employees. Firms whose receipts (averaged over five years) or employee headcounts (averaged over 24 months) are below this threshold qualify for federal contracting set-asides.
What are the legacy SIC code equivalents mapped to NAICS 312111? ▾
Legacy 1987 SIC codes mapped to NAICS 312111 include: SIC 2086 (Bottled and Canned Soft Drinks and Carbonated Water). Mappings are resolved transitively across successive Census concordances to preserve historical risk profiles in B2B databases.
What IRS Principal Business Activity (PBA) code matches NAICS 312111? ▾
The IRS PBA tax code matching NAICS 312111 is 312110 (derived via a rolled-up mapping method). Business tax filers must declare this principal business activity code on IRS Schedule C, Form 1120, or Form 1065.
What business activities are classified under NAICS 312111? ▾
Activities classified under NAICS 312111 ('Soft Drink Manufacturing') include: various industrial activities in this sector. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 312111? ▾
Exclusions defined by the Census Bureau for NAICS 312111 include: Canning fruit and vegetable juices--are classified in U.S. Industry 311421, Fruit and Vegetable Canning;, Manufacturing fruit syrups for flavoring--are classified in Industry 311930, Flavoring Syrup and, Concentrate Manufacturing;. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 312111 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 622 active establishments with registered payrolls operating under NAICS code 312111 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 312111? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 312111 are: PSC 8960 (Beverages, Nonalcoholic). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 312111 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 312111 is a federal statistical standard overseen by the Census Bureau. It applies uniformly to state LLC filings, banking KYC processes, and federal audits.
Related Pages & Tools
Further regulatory reference links for NAICS code 312111:
- Sector 31-33 Directory Hub — List of related industries in the Manufacturing sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 312111 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Soft Drink Manufacturing).
- IRS PBA Code for Beverage Manufacturing — Principal Business Activity tax reporting details.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Sources & References
- U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
- U.S. Small Business Administration (SBA): Table of Small Business Size Standards
- Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
- Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
- Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
- U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
- Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
- United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
- U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
- U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes