(1) The appraiser shall include on the roll a code reference to the tax return showing the property, and need not give a description of such property on the roll. The account number may be adopted as the code to indicate the reference to the return, provided the property appraiser places the account number on the return.
    (2) Classification of property by class type.
    (a) The property appraiser shall classify tangible personal property to convey the actual current use of the property and indicate the same on the assessment roll. Where property has more than one use, it shall be classified under the category which represents its primary and predominant use. It is the primary and predominant use that will govern the classification. Possessory interests shall be classified according to the use of the property by the possessor.
    (b) The classification shall be based upon six primary groupings of the major use type categories, with sub-classifications of the primary groupings of the major use type categories. The primary groupings of major uses are:
    1. Retail.
    2. Wholesale.
    3. Manufacturing.
    4. Leasing/Rental.
    5. Services.
    6. Special.
    (c) The following is a detailed explanation of the minimum use type classifications for tangible personal property and a numeric code designation for each. The classifications are based on classification codes as set forth in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President, and, as such, the code numbers may be out of sequence. It is recommended the user refer to the Standard Industrial Classification Manual, 1987, for detailed description of property use. This listing is intended to facilitate the determination of classification, particularly in special and questionable kinds of property and is not intended to list every possible use which might occur in the state. Upon request, the Department of Revenue will inform the appraiser of the classification under which specific property uses not listed below should be placed.
RETAIL
General Merchandise
5311
Department Store
5331
Discount Merchandise Store (K-Mart, etc.)
5932
Used Merchandise, Antiques, Pawn Shops
5932
Army, Navy Surplus
5961
Mail Order
7389
Stamp Redemption
5399
Miscellaneous General Merchandise
Apparel & Accessories

5651
Clothing
5661
Shoes
5699
Miscellaneous Apparel & Accessories
5944
Jewelry Stores, Watches Furniture, Fixtures, Home Furnishings
5712
Household Furniture
5021
Office Furniture
5713
Floor Covering
5714
Drapery, Upholstery
5722
Appliances
5731
Radio, Television
5734
Computers
5735
Music Records, Tapes
5736
Music Instruments
5046
Partitions, Shelving, Office and Store Fixtures
Other Merchandise

5731
Electronics
5943
Office supply, stationery
5942
Books, Magazines
5994
Newsstands
5992
Florist
5993
Tobacco, Cigars, Cigarettes
5949
Fabric
5949
Needlework, Knitting
5941
Sporting Goods, Gun Shops, Fisherman’s Supply, Bait and Tackle
5945
Arts and Crafts, Hobby, Ceramics
5946
Photographic Supplies, Cameras
7384
Film Processing
3861
Microfilm
5947
Gift and Novelty Shop
5945
Toys
5999
Miscellaneous Other Merchandise
Health Care/Cosmetics

5912
Drug Store/Pharmacy
5995
Optical Goods
5999
Hearing Aids, Orthopedic Appliances
5047
Medical and Dental Equipment and Supplies
5087
Cosmetics, Beauty and Barber Equipment and Supplies
5999
Miscellaneous Health Care/Cosmetics
Food Products

5411
Supermarket
5411
Grocery
5421
Specialty market (Meat, Fish)
5451
Dairy
5431
Fruit, Vegetable
5411
Convenience Market
5461
Bakery
5921
Package Store-Liquor and Beer
5813
Bar, Night Club, Lounge
5812
Restaurant Cafeteria
5812
Fast Food Ice Cream
5499
Miscellaneous Food Store (Health Food)
5441
Candy
Building Materials – Hardware Garden Supply

5211
Lumber and Other Building Materials
5074
Plumbing, Heating, and Water Conditioning
5075
Air Conditioning
5063
Electrical, Lighting Equipment
5231
Paint, Glass
5211
Tile
5251
Hardware
5261
Nursery
0782
Landscaping
5261
Farm and Garden Supply
5211
Pool and Patio – Utility Buildings
5211
Miscellaneous Building Materials
Machinery and Equipment

5083
Farm, Grove and Garden Machinery and Equipment
5084
Industrial Machinery and Equipment
5082
Construction and Mining Machinery and Equipment
5999
Miscellaneous Machinery and Equipment
Electrical and Electronic Machinery and Equipment
5999
Office/Business Machinery and Equipment
5734
Data Processing – Computers
5999
Copying Machines
5731
Miscellaneous Electrical and Electronic Machinery and Equipment
Transportation

5511
Automobiles and Trucks (New)
5521
Automobiles and Trucks (Used)
5531
Auto Parts, Junk Yards, Tires
5271
Mobile Homes
5551
Ships, Boats
5551
Marine Supplies
5599
Aircraft and Parts
5571
Motorcycles and Bicycles and Parts
5561
Miscellaneous Transportation Equipment – Motor Homes, R. V.’s, Bus, Taxi Miscellaneous Retail
5999
Miscellaneous Retail
WHOLESALE

General Merchandise

5099
General Merchandise
Apparel and Accessories

5136
Clothing (Men, Boys)
5137
Clothing (Women, Children, Infants)
5139
Shoes
5137
Miscellaneous Apparel and Accessories – Handbags
5094
Jewelry, Watches

5021
Household Furniture
5021
Office Furniture
5023
Floor Coverings, Drapery, Upholstery
5064
Appliances
5064
Radio, TV, Music
5046
Partitions, Shelving, Office and Store Fixtures
Other Merchandise

5064
Electronics
5111
Printing and Writing Paper
5112
Office Supply and Stationery
5113
Paper Products
5192
Books, Magazines
5193
Florist
5194
Tobacco, Cigars, Cigarettes
5131
Fabric/Textiles
5131
Needlework, Knitting, Yarn, Thread
5091
Sporting Goods
5092
Arts and Crafts, Hobby, Ceramic Supplies
5043
Photographic Supplies, Cameras, Film Processing, Microfilm
5092
Toys
5099
Miscellaneous Other Merchandise
Health Care/Cosmetics

5122
Drugs-Pharmaceutical
5047
Hearing, Orthopedic
5048
Optical
5047
Medical & Dental Equipment & Supplies
5087
Cosmetics, Barber and Beauty Equipment and Supplies
5122
Miscellaneous Health Care/Cosmetics
Food Products

5153
Farm Products (grain, citrus, etc.)
5154
Farm Products (livestock)
5141
Grocery
5144
Specialty (Poultry)
5146
Specialty (Fish and Seafood)
5147
Specialty (Meat)
5148
Fresh Fruits & Vegetables
5149
Bakery
5181
Beer
5182
Wine, Liquor
5149
Beverages
5149
Miscellaneous Food
Building Materials – Hardware Garden Supply
5031
Lumber and Other Building Materials
5074
Plumbing, Water Conditioning
5075
Heating and Air Conditioning
5063
Electrical, Lighting
5039
Glass, Tile
5198
Paint
5072
Hardware
5193
Nursery and Landscaping
5191
Farm and Garden – Feed, Seed, Fertilizer
5091
Pool and Patio – Utility Buildings
5039
Miscellaneous Building Materials
Machinery

5083
Farm, Grove and Garden Machinery and Equipment
5084
Industrial Machinery and Equipment
5082
Construction and Mining Machinery and Equipment
5083
Miscellaneous Machinery and Equipment
Electrical and Electronic Machinery and Equipment
5044
Office/Business Machines and Equipment
5045
Data Processing – Computers
5044
Copying Machines
5065
Miscellaneous Electrical Machinery, Equipment and Supplies
Transportation

5012
Automobiles and Trucks
5013
Auto Parts
5014
Tires
5015
Junk Yards
5039
Mobile Homes
5088
Ships, (non-pleasure)
5091
Boats (pleasure)
5088
Marine Products
5088
Aircraft and Parts
5092
Bicycles and Parts
5012
Motorcycles
5012
Miscellaneous Transportation Equipment – Motor Homes, R. V.’s., Bus, Taxi
Other Wholesale

5160
Chemicals
5050
Metals and Minerals
5170
Petroleum and Petroleum Products – Gasoline
5199
Miscellaneous Other Wholesale Miscellaneous Wholesale
5199
Miscellaneous Wholesale
MANUFACTURING

Textiles

2200
Fabric and Knitting Mills, Floor Covering
2290
Miscellaneous Textiles
Apparel

2300
Clothing
Furniture and Fixtures

2510
Household Furniture
2520
Office Furniture
2440
Partitions, Shelving, Office and Store Fixtures
Health Care

2830
Drugs
3827
Optical Instruments and Lenses, Glasses and Contact Lenses
3840
Medical and Dental Instruments, Equipment and Supplies
2844
Cosmetics
2834
Miscellaneous Health Care/Cosmetics
Food Products

2010
Meat
2020
Dairy
2030
Canned and Preserved Fruits and Vegetables (Orange juice concentrate)
2040
Grain (Flour, Cereal, Animal Food)
2050
Bakery
2080
Liquor and Beer
2080
Beverages
2090
Miscellaneous Food Preparation
2099
Refining Sugar, etc.
Lumber and Wood Products, Paper
2411
Logging
2421
Sawmills, Planing Mills
2490
Miscellaneous Wood Products
2610
Pulp
2620
Paper Mills
2621
Paper Products (Stationery, Tissues, Bags, Paper Plates, etc.)
2650
Paperboard Containers and Boxes
2670
Miscellaneous Paper Products (Insulation, Tar Paper)
Stone, Clay, Glass and Concrete Products

3200
Glass and Glass Products
3240
Concrete, Gypsum, Lime
3241
Cement
3251
Brick, Clay
3253
Ceramic, Tile
3261
Miscellaneous Products – (Plumbing fixtures)
3264
Porcelain, Electrical Supply
Metals

3300
Metal Industries – Foundries, Smelting, Refining
3390
Metal Products
3399
Miscellaneous Metals
Chemicals

2819
Chemicals
2813
Industrial Gas
2821
Plastics
2822
Synthetics
2840
Cleaning Preparations
2890
Miscellaneous Chemical Products – Paint and Varnish, etc.
Petroleum

2910
Petroleum Refining – Gasoline
2950
Paving and Roofing Materials – Asphalt
2990
Miscellaneous Petroleum Products
Rubber and Plastic Products

3011
Tires and Inner Tubes
3021
Rubber Products
3080
Misc. Plastic Products
Leather

3111
Tanning and Finishing
3131
Boots and Shoes
3190
Miscellaneous Leather Goods
3161
Luggage
Machinery and Equipment

3510
Engines and Turbines
3520
Farm, Grove and Garden Machinery and Equipment
3560
Industrial Machinery and Equipment
3530
Construction and Mining Machinery and Equipment
3590
Miscellaneous Machinery and Equipment
Electrical and Electronic Machinery and Equipment
3578
Office/Business Machinery and Equipment
3571
Data Processing – Computers
3579
Copying Machines
3640
Electric Lighting and Wiring
3630
Appliances
3660
Communication Equipment
3663
Radio & TV Communications Equipment
3670
Electronic Components and Accessories
3690
Miscellaneous Electrical Machinery, Equipment and Supplies
Transportation

3710
Automobiles and Trucks
3714
Auto Parts and Accessories
2451
Mobile Homes
3731
Ships
3732
Boat
3429
Marine Supplies
3720
Aircraft and Parts
3751
Motorcycles, Bicycles and Parts
3790
Miscellaneous Transportation Equipment – R. V.’s, Bus, Taxi
3716
Motor Homes
Other Manufacturing

2131
Tobacco
2121
Cigars
2111
Cigarettes
3861
Photographic Equipment and Supplies
3800
Scientific Instruments
3873
Watches, Clocks, and Parts
3911
Jewelry
3914
Silverware
3931
Musical Instruments
3951
Pens
3952
Pencils, Office and Artist Supplies
3949
Sporting Goods
3944
Toys
3990
Miscellaneous Other Manufacturing
Miscellaneous Manufacturing

3999
Miscellaneous Manufacturing
LEASING/RENTAL

General Merchandise

7359
General Merchandise – Rent All Apparel and Accessories
7299
Miscellaneous Apparel and Accessories
Furniture, Fixtures, Home Furnishings
7359
Household Furniture
7359
Office Furniture
7359
Appliances
7359
Radio, TV, Music
7394
Partitions, Shelving, Office and Store Fixtures
Other Merchandise

7359
Electronics
7999
Sporting Goods
7359
Cameras, Microfilm
7999
Miscellaneous Other Merchandise
Health Care

7352
Hearing/Optical/Orthopedic
7352
Medical and Dental
7352
Miscellaneous Health Care
Building Materials

7353
Heating, Air Conditioning, Water Conditioning
7353
Electrical, Lighting (Signs)
7359
Pool and Patio – Utility Buildings
7359
Miscellaneous Building Material
Lumber and Wood Products, Paper
7359
Sawmills, Planing Mills
Metals

7359
Miscellaneous Metals (Tank Rental)
Machinery and Equipment

7353
Engines and Turbines
7353
Farm, Grove and Garden Machinery and Equipment
7353
Industrial Machinery and Equipment
7353
Construction and Mining Machinery and Equipment
7353
Miscellaneous Machinery and Equipment
Electrical and Electronic Machinery and Equipment
7359
Office/Business Machinery and Equipment
7377
Data Processing – Computers
7359
Copying Machines
7359
Electric Lighting and Wiring (Searchlights, Construction Lighting)
7359
Miscellaneous Electrical Machinery and Equipment
Transportation

7514
Automobiles
7513
Trucks
7519
Mobile Homes
4499
Ships, Boats
7359
Aircraft
7999
Motorcycles, Bicycles
7519
Miscellaneous Transportation Equipment
Other Leasing/Rental

7359
Laundry and Dry Cleaning Equipment
7352
Medical and Dental Equipment
7359
Beauty and Barber Shop Equipment
7389
Communication Equipment – Telephone Answering
7359
Sanitary Services – Portable Toilets
Miscellaneous Leasing/Rental

7359
Miscellaneous Leasing/Rental
SERVICES

Personal Services

7210
Laundry, Cleaning and Garment Services
7215
Coin-Operated Laundries and Dry Cleaning
7231
Beauty Shops
7241
Barber Shops
7261
Funeral Service, Crematoriums, Cemeteries
7299
Miscellaneous Personal Services – Shoe Shine
Business Services

7310
Advertising
7323
Credit Bureaus
7322
Collection Agencies
7338
Secretarial Services
7331
Mailing
7334
Photocopying
7335
Commercial Art
7336
Commercial Photography
7349
Cleaning and Maintenance
7342
Disinfecting and Pest Control Services
7380
Miscellaneous Business Services
7389
Personnel Supply, Telephone Answering
Repair – Other Than Automotive
7631
Watch, Clock, Jewelry
7629
Electrical
7641
Re-Upholstery – Furniture
7690
Machinery and Equipment Repair
7620
Appliance Repair
7690
Miscellaneous Repair
Health Services

8011
Physicians
8021
Dentists
8041
Chiropractors
8042
Optometrists
8049
Other Health Care Practitioners
8060
Hospitals
8050
Skilled Nursing and Intermediate Care Facilities
8059
Nursing Homes except skilled and intermediate care facilities, Domiciliary
Care with Health Care

8082
Home Health Care Services
8070
Medical and Dental Labs
8090
Other Health Services
8093
Rehabilitation Centers
8099
Blood Banks
Legal Services

8111
Attorneys, Law Libraries
8111
Other Legal Services
Financial Service

6000
Banks, Savings & Loan, Credit Unions, and other Depository Institutions, etc.
6100
Credit Agencies, Personal Credit, Business Credit, Mortgage Bankers, Loan Brokers and Other Non-Depository Institutions
6200
Security and Commodity Brokers, Dealers, Exchanges and Services – Stocks and Bonds
Insurance and Real Estate

6411
Insurance Companies, Insurance Brokers
6300
Insurance Carriers (Companies)
6410
Insurance Agents, Brokers, and Services
6500
Real Estate Agents, Realtors, Title Abstract Offices, Developers
Miscellaneous Professional Services
8710
Engineering, Architectural, and Surveying Services
8720
Accounting, Auditing, and Bookkeeping Services
8750
Other Professional Services
Educational Services

8200
Educational Institutions per Florida Statutes § 196.012(4) – Exempt
8240
Other Schools and Educational Services – Beauty and Barber, Charm, Driving Schools
Social Services

8300
Job Training, Vocational Rehabilitation, Child Day Care, Residential Care
Amusement and Recreation

7800
Motion Picture Production and Distribution, Theaters
7933
Bowling Alleys, Billiards and Pool
7940
Commercial Sports, Professional Sports, Clubs, Race Tracks
7990
Tourist Attractions, Amusement Parks
8412
Museums and Art Galleries
7990
Miscellaneous Amusement and Recreation Services, Golf Courses, Country Clubs, Yacht Clubs
Membership Organizations

8600
Business, Professional, Labor Unions, Civic, Social and Fraternal, Political
8661
Religious Organizations
Public Administration

9100
General Government, Courts, Police, Fire, Safety, National Security, Public Library
4311
U.S. Postal Service
Communication

4810
Telephone and Telegraph
4830
Radio and Television Broadcasting
2700
Printing and Publishing – Newspapers, Books, Magazines; Typesetting, Photoengraving, etc.
4841
Cable and Other Pay Television Services
4899
Other Communication Services
Electric, Gas and Sanitary Services
4911
Electric Power
4920
Gas – Production and Distribution, Pipelines
4941
Water Supply
4950
Sanitary Services (Sewerage, Refuse, Mosquito Control)
4939
Alternate Energy Devices – Solar, Wind, Geothermal
Automotive Repair and Services
7530
Automotive Repair – Garages
7532
Top & Body Repair and Paint Shops
5541
Service Stations – Gasoline
7540
Automotive Services – Parking, Car Wash
Passenger Transportation

4100
Bus Line, Taxi, Ambulance, School Bus, Terminals
Trucking and Warehousing

4210
Trucking – Local and Long Distance
4220
Public Warehousing
4231
Other Trucking and Warehousing
Water and Air Transportation
4400
Water Transportation and Support Services – Docks, Yacht Basins
4500
Airlines
4580
Airports and Terminals
Railroads and Private Car Line Companies
4011
Railroads – Operating Property (Centrally Assessed)
4741
Private Car Line Companies
Transportation Services

4720
Travel Arrangement – Travel Agencies
4780
Miscellaneous Transportation Services – Inspection and Weighing, Crating and Packing, Toll Road and Bridge Operation
Miscellaneous Services

8999
Miscellaneous Service
SPECIAL

Agricultural Production – Crops
0100
Grain and Field Crops – Soybeans, Tobacco, Peanuts, etc.
0161
Vegetables, Melons
0174
Citrus
0173
Nuts
0180
Specialties – Mushrooms, Bulbs, Sod Farms
0190
General Farms – Primarily Crop
Agricultural Production – Livestock
0210
Beef, Hogs, Sheep and Goat
0240
Dairy
0250
Poultry and Egg
0272
Horses
0291
General Farms – Primarily Livestock
Agricultural Services

0711
Soil Preparation and Crop Service
0740
Veterinary Service
0750
Other Animal Services – Breeding, Boarding, Training
0760
Farm Labor and Management Services
0780
Landscaping and Agricultural Services
0782
Lawn and Garden Services
Forestry

0811
Timber Tracts
0851
Forestry Service
Fishing, Hunting, Trapping

0910
Commercial Fishing
0921
Fish Hatcheries, Game Preserves
0971
Other Fishing, Hunting, Trapping
Oil and Gas Extraction

1311
Crude Petroleum and Natural Gas
1321
Liquid Natural Gas
1380
Oil and Gas Field Services
Mining and Quarrying

1420
Crushed and Broken Stone (Lime Rock, Limestone)
1440
Sand and Gravel
1470
Chemical and Fertilizer Mining (Phosphate Rock) Construction
1500
General Building Contractors
1611
Highway and Street Construction
1620
Heavy Construction
Special Trade Contractors

1711
Plumbing, Heating and Air Conditioning
1721
Painting and Paper Hanging
1731
Electrical Work
1750
Carpentering and Flooring
1761
Roofing and Sheet Metal Work
1771
Concrete Work
1781
Water Well Drilling
1790
Miscellaneous Special Trade Contractors
Accommodation

6514
Single Family – Rental Property
6514
Duplex
6514
Triplex
6514
Condominiums
6513
Apartment – 10 or Fewer Units
6513
Apartment – More Than 10 Units
7011
Hotel, Motel
7021
Rooming and Boarding Houses
7033
Camps, Tourist Courts
6512
Building Rental
6519
Building on Leased Land
8811
Floating Structures – Residential
8811
Household Goods – Non-Florida Residents
6515
Mobile Homes
8811
Mobile Home Attachments
Miscellaneous Special

9999
Miscellaneous Special
    (3)(a) Effective January 1, 2002, the property appraiser shall classify tangible personal property on the assessment roll according to the classification system set out in the 1997 North American Industry Classification System-United States Manual (NAICS), and any subsequent amendments thereto, as published by the Office of Management and Budget, Executive Office of the President, hereby incorporated by reference in this rule. The NAICS classification system will replace the 1987 Standard Industrial Classification (SIC) codes currently described within this rule. Effective January 1, 2002, the Department of Revenue will not accept assessment rolls which classify personal property using either the class code system defined in Fl. Admin. Code R. 12D-8.009, as amended on September 30, 1982, or with SIC codes currently identified in this rule. Information on how to obtain any documents described within this rule may be obtained from the Property Tax Oversight Program, Florida Department of Revenue, (850)717-6570.
    (b) The NAICS classification system, a 5-digit and/or 6-digit classification system, is to be used in Field Number 6 of the STANDARD N.A.P. File described in Fl. Admin. Code R. 12D-8.013(6)(c) Conversion from existing classification systems may be completed prior to the conversion deadline. Assessment rolls submitted prior to full conversion to the NAICS system may contain classification systems which use any of the three aforementioned classification systems. Upon submission of the first assessment roll containing other than the class code classification system, the Department must be notified in writing of the conversion methods used on the assessment roll. Field Number 5 should be completed with an alphabetic character indicating the coding system used for the assessment roll. If reporting by original class codes in Field Number 6, enter code “”C”” in Field Number 5. If reporting the SIC codes in Field Number 6, enter code “”S”” in Field Number 5. If reporting the NAICS code in Field Number 6, enter code “”N”” in Field Number 5.
    (c) To facilitate Florida-specific property tax administrative needs, the Department of Revenue recommends the following special code numbers, not currently contained within the NAICS system:
CATEGORY
CODE NUMBER
CITRUS

Citrus Brokers
11137
MOBILE HOME

Mobile Home Owners
81418
Mobile Home Attachments
81419
RESTAURANTS

Franchise Ltd. Svc. Restaurants-Bar-B-Que
722214
Franchise Ltd. Svc. Restaurants-Hamburger
722215
Franchise Ltd. Svc. Restaurants-Pizza
722216
Franchise Ltd. Svc. Restaurants-Chicken/Fish
722217
Franchise Ltd. Svc. Restaurants-Mexican
722218
Franchise Ltd. Svc. Restaurants-All Others
722219
GROCERY

Supermarkets and Other Grocery except Convenience Stores (state or regional chain)
44511
Other Supermarkets and Grocery (locally owned)
445113
RAILROAD

Line-Haul Railroads
482111
Short Line Railroads
482112
Support Activities for Rail Transportation
48821
Railroads (Non-operating Property)
482119
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.052, 193.114, 195.073 FS. History-New 12-7-76, Amended 9-30-82, Formerly 12D-8.09, Amended 12-30-97, 1-31-99.