512131 — Motion Picture Theaters (except Drive-Ins)
Description
This U.S. industry comprises establishments primarily engaged in operating motion picture theaters (except drive-ins) and/or exhibiting motion pictures or videos at film festivals, and so forth (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 7832 - Motion Picture Theaters, Except Drive-In (via SIC1987:7832→NAICS1997:512131→2002:512131→2007:512131→2012:512131→2017:512131→2022:512131)
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 T015 — General Photographic Services - Motion
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 512131 valid in 2022? ▾
Yes, 512131 is a valid 6-digit 2022 NAICS national industry code representing 'Motion Picture Theaters (except Drive-Ins)' under Sector 51 in the official classification index.
What is the SBA size standard for NAICS code 512131? ▾
The Small Business Administration (SBA) has established a small business size standard of $47,000,000 for NAICS code 512131 (Motion Picture Theaters (except Drive-Ins)), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 512131? ▾
According to official Census Bureau concordance tables, NAICS code 512131 (Motion Picture Theaters (except Drive-Ins)) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 7832 - Motion Picture Theaters, Except Drive-In.
Related Pages & Tools
Further regulatory reference links for NAICS code 512131:
- Sector 51 Directory Hub — List of related industries in the Information sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 512131 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Motion Picture Theaters (except Drive-Ins)).
- IRS PBA Code for Movie Theater — 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.