Clarify the application of NAICS codes for facility versus establishment?
The NAICS code system classifies businesses on the basis of an establishment, which is generally a single business unit at one location. Many Section 313 covered facilities will be equivalent to an establishment. If the facility’s NAICS code is a covered NAICS code, the facility has met the NAICS code criterion for reporting under EPCRA Section 313. However, a reporting facility can encompass several establishments located on a single site or on contiguous or adjacent sites owned or operated by the same entity. Therefore, a Section 313 facility can be a multi-establishment complex. To determine if a multi-establishment complex is a covered facility, the owner/operator must determine the complex’s primary NAICS code based on the relative value added of products and services provided by the various establishments. If the primary NAICS code for the facility is a covered NAICS code, the facility has met the NAICS code criterion. Additional information on NAICS codes can be found on the NAICS TRI Web site and the Toxic Release Inventory Reporting Forms and Instructions.