Question: How do the 2007 to 2012 NAICS coding changes for the Full and Limited Service Restaurant Industries affect the exemption status of establishments in these industries?

Answer: The list of partially exempt industries is based on 2007 NAICS codes. Under that coding system, restaurants are classified as NAICS 7221, Full-Service Restaurants, or NAICS 7222, Limited-Service Eating Places. Both of these industries are included in Appendix A to Subpart B of the Part 1904 regulation. The fact that these industries are now classified in 2012 NAICS 7225, Restaurants and Other Eating Places, does not change their partially exempt status.

Standard Number: 1904.2, 1904 - Table of Contents