Nuances of NAICS: JMTI Column Addresses Use of NAICS Codes in Tax and Incentives Situations

North American Industry Classification System (NAICS) codes are widely used in state tax and incentives systems as a way of easily making classifications between different types of businesses. In his recent "Shop Talk" column in the Journal of Multistate Taxation and Incentives, DDH attorney Matthew Boch takes a detailed look at the NAICS framework, how states use the system for tax and incentives classifications, and the need for strategic consistency by businesses in reporting NAICS codes. 


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