NAICS Subsector 312: Beverage and Tobacco Product Manufacturing
Subsector
Definition
Industries in the Beverage and Tobacco Product Manufacturing subsector manufacture beverages and tobacco products. The Beverage Manufacturing industry group includes three types of establishments: (1) those that manufacture nonalcoholic beverages; (2) those that manufacture alcoholic beverages through the fermentation process; and (3) those that produce distilled alcoholic beverages. Ice manufacturing, while not a beverage, is included with nonalcoholic beverage manufacturing because it uses the same production process as water purification.
Read the full definition
In the case of activities related to the manufacture of beverages, the structure follows the defined production processes. Brandy, a distilled beverage, is not placed under distillery product manufacturing, but rather under winery product manufacturing since the production process used in the manufacturing of alcoholic grape-based beverages produces both wines (fermented beverage) and brandies (distilled beverage).
The Tobacco Manufacturing industry group includes two types of establishments: (1) those engaged in redrying and stemming tobacco and (2) those that manufacture tobacco products, such as cigarettes and cigars.
Government contracts for this product: PSC 8945 Food, Oils and Fats and PSC 8960 Beverages, Nonalcoholic
Code facts
- Part of
-
- 31-33
- Codes under it
- 2
- Contract awards
- 11,014 In the last 12 months
- Contract obligations
- $41,627,092 In FY2025
NAICS codes and definitions come from the U.S. Census Bureau and contract spending from SAM.gov/FPDS.
Contract obligations by fiscal year
| Fiscal year | Obligated |
|---|---|
| FY2027 To date | $1,118,313 |
| FY2026 | $41,535,585 |
| FY2025 | $41,627,092 |
| FY2024 | $28,591,131 |
| FY2023 | $35,875,947 |
Top contractors by obligations
| Rank | Contractor | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Ready America Inc. | $10,116,851 | |
| 2 | Culinary Depot Inc. | $3,571,643 | |
| 3 | Iwakuni City Waterworks Bureau | $3,225,875 | |
| 4 | Sherrill Manufacturing, Inc. | $3,169,579 | |
| 5 | The Coca-Cola Company | $2,873,645 | |
| 6 | Pepsico Beverage Sales, LLC | $2,468,840 | |
| 7 | Composite Analysis Group, Inc. | $2,295,626 | |
| 8 | Trepco Imports And Distribution LTD | $1,907,563 | |
| 9 | Capitol Carbonic Corp | $1,358,376 | |
| 10 | Mather Bros Inc. | $1,252,908 |
See the full FY2025 ranking of NAICS 312 contractors, by parent company.
Top funding agencies by obligations
| Rank | Agency | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Department of Homeland Security | $12,679,111 | |
| 2 | Defense Logistics Agency | $7,858,112 | |
| 3 | Department of the Navy | $6,308,306 | |
| 4 | General Services Administration | $3,878,945 | |
| 5 | Department of the Army | $3,598,487 | |
| 6 | Department of Justice | $2,521,567 | |
| 7 | Department of Health and Human Services | $1,774,040 | |
| 8 | Department of Veterans Affairs | $1,232,973 | |
| 9 | Department of Agriculture | $1,150,658 | |
| 10 | Air Force | $1,038,454 |
Top PSC codes by obligations
| Rank | PSC code | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | 8945 Food, Oils and Fats | $12,430,636 | |
| 2 | 8960 Beverages, Nonalcoholic | $11,995,632 | |
| 3 | 4610 Water Purification Equipment | $3,268,428 | |
| 4 | 7340 Cutlery and Flatware | $3,169,579 | |
| 5 | 4110 Refrigeration Equipment | $1,916,559 | |
| 6 | 8975 Tobacco Products | $1,907,563 | |
| 7 | 8955 Coffee, Tea, and Cocoa | $1,389,563 | |
| 8 | 6830 Gases: Compressed and Liquefied | $1,358,376 | |
| 9 | 7310 Food Cooking, Baking, and Serving Equipment | $841,509 | |
| 10 | 7320 Kitchen Equipment and Appliances | $674,735 |
Contract obligations by state
| Rank | Place of performance | Obligated, last 12 months | Share |
|---|---|---|---|
| 1 | District of Columbia | $14,261,273 | |
| 2 | New York | $6,089,718 | |
| 3 | California | $3,495,967 | |
| 4 | Georgia | $2,766,524 | |
| 5 | Maryland | $1,931,926 | |
| 6 | South Carolina | $1,121,752 | |
| 7 | Arizona | $847,848 | |
| 8 | Pennsylvania | $847,727 | |
| 9 | Louisiana | $573,596 | |
| 10 | Alaska | $487,702 | |
| 11 | Guam | $465,287 | |
| 12 | Florida | $275,670 | |
| 13 | Oregon | $227,595 | |
| 14 | Colorado | $207,840 | |
| 15 | North Carolina | $195,686 | |
| 16 | Kentucky | $187,186 | |
| 17 | Mississippi | $139,271 | |
| 18 | Montana | $130,796 | |
| 19 | Connecticut | $107,555 | |
| 20 | Texas | $73,153 | |
| 21 | Alabama | $71,767 | |
| 22 | Virginia | $71,488 | |
| 23 | Washington | $70,179 | |
| 24 | New Mexico | $67,557 | |
| 25 | Utah | $67,216 | |
| 26 | New Jersey | $50,997 | |
| 27 | Hawaii | $41,781 | |
| 28 | Nevada | $30,205 | |
| 29 | Maine | $24,700 | |
| 30 | Minnesota | $16,464 | |
| 31 | Ohio | $14,564 | |
| 32 | Kansas | $11,312 | |
| 33 | Wisconsin | $7,150 |
Show all 33
Shares are of everything obligated under NAICS 312 in the last 12 months before deobligations, including work performed abroad or with no place of performance on record.
Contract opportunities
Show 38 more
Latest 48 of 1,207 listed here. See the rest on GovTribe.
Codes under 312
Quick answers
What is NAICS 312?
NAICS 312 is Beverage and Tobacco Product Manufacturing, a subsector in NAICS 31-33, Manufacturing.
What codes are under NAICS 312?
NAICS 312 has 2 codes under it with their own GovTribe pages: 3121 Beverage Manufacturing and 3122 Tobacco Manufacturing.
How much do federal agencies spend under NAICS 312?
Federal contracts under NAICS 312 obligated $41,627,092 in fiscal year 2025 and $148,748,068 in fiscal years 2023 through 2027.
Who are the largest contractors under NAICS 312?
The contractors with the most obligated under NAICS 312 in fiscal years 2026 and 2027 are Ready America Inc. ($10,116,851), Culinary Depot Inc. ($3,571,643) and Iwakuni City Waterworks Bureau ($3,225,875).
Which agencies buy the most under NAICS 312?
The agencies that obligated the most under NAICS 312 in fiscal years 2026 and 2027 are Department of Homeland Security ($12,679,111), Defense Logistics Agency ($7,858,112) and Department of the Navy ($6,308,306).
Which PSC codes are used with NAICS 312?
The PSC codes with the most obligated under NAICS 312 in fiscal years 2026 and 2027 are 8945 Food, Oils and Fats; 8960 Beverages, Nonalcoholic; and 4610 Water Purification Equipment.
Where is the work under NAICS 312 performed?
By place of performance, the states with the most contract obligations under NAICS 312 over the last 12 months are the District of Columbia ($14,261,273), New York ($6,089,718) and California ($3,495,967).
What is the latest contract opportunity under NAICS 312?
The latest contract opportunity under NAICS 312 is RFI Guatemala Bottled Water Support, pre-solicitation from Subsistence (DLA), posted November 6, 2026.
On GovTribe
See everything under NAICS 312
- Federal contract opportunities, awards and IDVs under this code
- Funding analysis by contractor, agency and set-aside
- Contacts who buy under this code
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