721191 — Bed-and-Breakfast Inns
Description
This U.S. industry comprises establishments primarily engaged in providing short-term lodging in facilities known as bed-and-breakfast inns. These establishments provide short-term lodging in private homes or small buildings converted for this purpose. Bed-and-breakfast inns are characterized by a highly personalized service and inclusion of a full breakfast in the room rate (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 7011 - Hotels and Motels (via SIC1987:7011→NAICS1997:721191→2002:721191→2007:721191→2012:721191→2017:721191→2022:721191)
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 M1FB — OPERATION OF RECREATIONAL BUILDINGS
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 721191 valid in 2022? ▾
Yes, 721191 is a valid 6-digit 2022 NAICS national industry code representing 'Bed-and-Breakfast Inns' under Sector 72 in the official classification index.
What is the SBA size standard for NAICS code 721191? ▾
The Small Business Administration (SBA) has established a small business size standard of $9,000,000 for NAICS code 721191 (Bed-and-Breakfast Inns), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 721191? ▾
According to official Census Bureau concordance tables, NAICS code 721191 (Bed-and-Breakfast Inns) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 7011 - Hotels and Motels.
Related Pages & Tools
Further regulatory reference links for NAICS code 721191:
- Sector 72 Directory Hub — List of related industries in the Accommodation and Food Services sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 721191 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Bed-and-Breakfast Inns).
- IRS PBA Code for Bed and Breakfast — 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.