812220 — Cemeteries and Crematories
Description
This industry comprises establishments primarily engaged in operating sites or structures reserved for the interment of human or animal remains and/or cremating the dead.
Illustrative Examples
- Cemetery associations (i.e., operators of cemeteries)
- Memorial gardens (i.e., burial places)
- Pet cemeteries
- Crematories (except combined with funeral homes)
- Mausoleums
Overview Facts
| NAICS Code | 812220 |
|---|---|
| Industry Title | Cemeteries and Crematories |
| SBA Size Standard | $25,000,000 |
| U.S. Establishments | 5,049 (Census CBP, 2023) |
| IRS PBA Code | 812220 (exact match) |
| Sectors Hierarchy | Sector 81 → 812 → 8122 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 6531 - Real Estate Agents and Managers (via SIC1987:6531→NAICS1997:81222→2002:812220→2007:812220→2012:812220→2017:812220→2022:812220)
- SIC 6553 - Cemetery Subdividers and Developers (via SIC1987:6553→NAICS1997:81222→2002:812220→2007:812220→2012:812220→2017:812220→2022:812220)
- SIC 7261 - Funeral Services and Crematories (via SIC1987:7261→NAICS1997:81222→2002:812220→2007:812220→2012:812220→2017:812220→2022:812220)
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 G001 — Care of Remains and/or Funeral Services
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 812220:
- Sector 81 Directory Hub — List of related industries in the Other Services (except Public Administration) sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- 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.
Related Industries in 8122
Frequently Asked Questions (FAQ)
Is 812220 a valid 2022 NAICS code?
NAICS 812220 is 'Cemeteries and Crematories', a 2022 U.S. national industry under Sector 81 (Other Services (except Public Administration)); the SBA small-business size standard is $25,000,000.
What is the SBA size standard for NAICS 812220?
The SBA small business size standard for NAICS 812220 is $25,000,000 (based on receipts).
What is the legacy SIC code mapping for 812220?
NAICS code 812220 maps to the legacy 1987 SIC codes: 6531 - Real Estate Agents and Managers, 6553 - Cemetery Subdividers and Developers, 7261 - Funeral Services and Crematories.