Line of Business (LOB), per AS 43.70.110(5), means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit. The State of Alaska uses a portion of the 2022 U.S. Census NAICS codes to determine lines of business and business activity in Alaska. The NAICS code contains six digits. The first two digits of the NAICS code determine the Line of Business (LOB). The last four digits of the code describe the business activities within the Line of Business.

Per AS 43.70.020(a)(2) the primary and secondary Line of Business (LOB) and descriptions will appear on your Alaska business license certificate.

Alaska Line of Business (LOB):

NAICS (pronounced “nakes”) is the North American Industry Classification System developed by the U.S. Census Bureau as the standard for business and government agencies to identify and classify business establishments according to their Line of Business (LOB) and type of business activity.

The NAICS codes group business establishments into industries according to similarly in the processes used to produce goods or services.

The NAICS code contains six digits. The first two digits of the NAICS code determine the Line of Business (LOB). The last four digits of the code describe the business activities within the Line of Business. (Note: The Line of Business numbers and description will appear on your business license certificate.)

The State of Alaska uses a portion of the 2022 U.S. Census NAICS codes to determine Lines of Business (LOB) and business activity in Alaska. It is important that you ensure the NAICS code you select and provide to this division is valid in the State of Alaska.

The State of Alaska uses a portion of the 2022 Federal U.S. Census Bureau NAICS Codes. It is important that you ensure the NAICS code you select and provide to this division is valid in the State of Alaska. For the State of Alaska recognized list of NAICS codes go to Alaska NAICS Codes.

For the State of Alaska's recognized list of NAICS codes go to Alaska NAICS Codes.

CORPORATION SECTION:

IF you are an entity on record with the Corporation Section of this division THEN you must provide the one (primary) Alaska NAICS code which best describes your business activities in your articles or registration filing with the Corporation Section.

BUSINESS LICENSING SECTION:

Per AS 43.70.020(a)(2), you are only required to provide, on your business license application your primary and(if applicable) secondary Alaska NAICS code, which best describes the business activities you will be engaged in.

NOTE: one (1) business license may cover multiple (one or more) lines of business activities; however you are only required to provide the primary and (if applicable) secondary Alaska NAICS codes, on your business license application.

The line of business is determined by the first two digits of the business’s Alaska NAICS code. Only the primary and secondary lines of business (first two digits of the Alaska NAICS code) will appear on the business license certificate.

IMPORTANT: Per 12 AAC 12.030(2) IF any business activity, based on the Alaska NAICS Codes, requires a professional license THEN these activities must be listed as the primary and (if applicable) secondary Alaska NAICS codes on the business license application. In addition, the current and valid professional license number must be provided. For more information go to Professional Licensing.

For additional information go to Business Licensing Statutes and Regulations.

You know your business activities best, thus you are the one best qualified to select your Alaska NAICS code.

For resources and search information see above Question #4, "How do I find the Alaska NAICS code(s) for my business?"

If you need further assistance selecting your Alaska NAICS code you are encouraged to seek legal counsel.

For additional resources, which may provide technical, informational or advisory assistance, go to:

• Small Business Assistance Center
• Alaska Small Business Development Center
• Starting a Business for People with Disabilities
• Workshops for Small Business
• IRS Small Business Center

CORPORATION SECTION:

IF you wish to change your Alaska NAICS Code on record with the Corporations Section THEN you may submit an Amended Disclosure of Company Activities (form #08-4887) to corporations@alaska.gov.

NOTE: if the new Alaska NAICS code you have selected conflicts with the entity’s purpose currently on record then you may need to file an Amendment to update both the purpose and the Alaska NAICS code.

BUSINESS LICENSING SECTION:

IF you wish to change your Alaska NAICS Code with the Business Licensing Section, submit Business License: NAICS Code Change (Form #08-4731) hardcopy by US Mail or in-person to this office.

IMPORTANT: Per 12 AAC 12.030(2) IF any business activity, based on the Alaska NAICS Codes, requires a professional license THEN these activities must be listed as the primary and (if applicable) secondary Alaska NAICS codes on the business license application. In addition, the current and valid professional license number must be provided. For more information go to Professional Licensing.

Standard processing time from March-September is 10-15 business days. During heavy business license filing season (October - February), processing time will be delayed.