If a covered facility changes its primary NAICS code during the reporting year, how should it determine applicability for EPCRA §313 TRI reporting?
A facility that changes its primary NAICS code during the reporting year must determine applicability based on the NAICS code that represented a majority of the facility’s activity value. The activity value is the sum of the value of services provided and the products shipped or produced by the facility. If the facility’s activity value while it was in a covered NAICS code is greater than 50 percent of the total value of all services or products provided for the entire year, then the facility would be covered under TRI with respect to the NAICS code applicability criterion. If the facility’s activity value for any one NAICS code used during the year does not exceed 50 percent of the total value of all services or products provided for the entire year, then the facility’s NAICS code with the highest activity value would be the primary NAICS code for the year. If the facility determines that its primary NAICS code was a covered NAICS code, and it met the other applicability requirements in §372.22, then the facility must comply with the TRI reporting requirements.