NAICS Sector 72: Accommodation and Food Services
Sector
Definition
The Accommodation and Food Services sector comprises establishments providing customers with lodging and/or preparing meals, snacks, and beverages for immediate consumption. The sector includes both accommodation and food services establishments because the two activities are often combined at the same establishment. Some establishments that provide food and beverage services are classified in other sectors. Excluded from this sector are civic and social organizations. These establishments are classified in Sector 81, Other Services (except Public Administration).
Amusement and recreation parks, dinner theaters, and other recreation or entertainment facilities are classified in Sector 71, Arts, Entertainment, and Recreation. Motion picture theaters are classified in Sector 51, Information.
Government contracts for this service: PSC M1FD Operation of Dining Facilities
Code facts
- Codes under it
- 2
- Contract awards
- 4,598 In the last 12 months
- Contract obligations
- $1,712,447,827 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 | $11,182,998 |
| FY2026 | $1,742,852,910 |
| FY2025 | $1,712,447,827 |
| FY2024 | $1,679,375,610 |
| FY2023 | $1,615,658,298 |
Top contractors by obligations
| Rank | Contractor | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Sodexo Management Inc. | $263,134,134 | |
| 2 | Goodwill Industries Of Southeastern Wisconsin, Inc. | $133,554,172 | |
| 3 | Georgia Vocational Rehabilitation Agency | $88,839,264 | |
| 4 | Texas Workforce Commission | $79,907,550 | |
| 5 | South Carolina Commission For Blind | $53,258,469 | |
| 6 | Southern Foodservice Management Inc. | $50,842,973 | |
| 7 | S365 Inc. | $35,830,561 | |
| 8 | Sardis Catering Inc. | $33,627,523 | |
| 9 | Global Connections To Employment, Inc. | $32,342,677 | |
| 10 | CA Dept Of Rehabilitation | $29,566,548 |
See the full FY2025 ranking of NAICS 72 contractors, by parent company.
Top funding agencies by obligations
| Rank | Agency | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Department of the Army | $548,998,870 | |
| 2 | Department of the Navy | $544,115,223 | |
| 3 | Air Force | $213,754,871 | |
| 4 | Department of Agriculture | $156,278,682 | |
| 5 | Department of Homeland Security | $105,844,959 | |
| 6 | Department of State | $82,530,491 | |
| 7 | Department of Veterans Affairs | $24,294,042 | |
| 8 | Defense Health Agency | $22,965,607 | |
| 9 | Department of Justice | $21,411,065 | |
| 10 | Department of Transportation | $7,927,554 |
Top PSC codes by obligations
| Rank | PSC code | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | M1FD Operation of Dining Facilities | $782,553,248 | |
| 2 | S203 Food Services | $413,860,527 | |
| 3 |
V231 Lodging – Hotel/ |
$314,722,014 | |
| 4 |
F003 Forest/ |
$145,452,414 | |
| 5 | L073 Technical Representation Services: Food Preparation and Serving Equipment | $40,802,921 | |
| 6 |
X1AB Lease/ |
$14,093,572 | |
| 7 | G003 Recreational Services | $4,942,621 | |
| 8 | V999 Other Transportation Travel and Relocation Services | $4,288,303 | |
| 9 | R699 Other Administrative Support Services | $3,833,800 | |
| 10 | R707 Contract, Procurement, and Acquisition Support Services | $3,186,559 |
Contract obligations by state
| Rank | Place of performance | Obligated, last 12 months | Share |
|---|---|---|---|
| 1 | Virginia | $227,251,821 | |
| 2 | North Carolina | $140,935,080 | |
| 3 | Illinois | $134,528,734 | |
| 4 | Texas | $115,035,372 | |
| 5 | Georgia | $101,397,759 | |
| 6 | California | $83,878,791 | |
| 7 | District of Columbia | $72,824,047 | |
| 8 | South Carolina | $57,719,233 | |
| 9 | Oregon | $47,391,564 | |
| 10 | Nebraska | $36,152,903 | |
| 11 | New York | $33,648,475 | |
| 12 | Colorado | $32,806,921 | |
| 13 | Florida | $32,612,276 | |
| 14 | Missouri | $28,403,113 | |
| 15 | Alabama | $25,779,889 | |
| 16 | Washington | $25,692,161 | |
| 17 | New Mexico | $23,988,544 | |
| 18 | Maryland | $23,362,669 | |
| 19 | Oklahoma | $20,427,076 | |
| 20 | Arizona | $18,562,641 | |
| 21 | Mississippi | $18,153,591 | |
| 22 | Utah | $14,054,064 | |
| 23 | New Jersey | $13,790,568 | |
| 24 | Kentucky | $13,311,881 | |
| 25 | Kansas | $13,044,876 | |
| 26 | Alaska | $12,630,370 | |
| 27 | Hawaii | $11,654,322 | |
| 28 | Montana | $10,467,640 | |
| 29 | Guam | $10,076,057 | |
| 30 | Puerto Rico | $9,147,826 | |
| 31 | Pennsylvania | $8,668,011 | |
| 32 | West Virginia | $8,328,562 | |
| 33 | Idaho | $8,175,965 | |
| 34 | Connecticut | $7,609,747 | |
| 35 | Minnesota | $7,505,487 | |
| 36 | Indiana | $6,426,304 | |
| 37 | Tennessee | $5,787,631 | |
| 38 | Michigan | $5,780,457 | |
| 39 | Wisconsin | $5,652,879 | |
| 40 | Rhode Island | $5,465,207 | |
| 41 | Ohio | $4,822,318 | |
| 42 | Arkansas | $3,683,059 | |
| 43 | Massachusetts | $3,017,771 | |
| 44 | Nevada | $2,835,066 | |
| 45 | Louisiana | $2,614,647 | |
| 46 | Northern Mariana Islands | $2,275,534 | |
| 47 | Wyoming | $1,570,137 | |
| 48 | Maine | $1,495,103 | |
| 49 | Vermont | $1,152,015 | |
| 50 | South Dakota | $928,035 | |
| 51 | Iowa | $847,890 | |
| 52 | North Dakota | $822,162 | |
| 53 | Delaware | $293,990 | |
| 54 | U.S. Virgin Islands | $129,079 | |
| 55 | New Hampshire | $101,800 |
Show all 55
Shares are of everything obligated under NAICS 72 in the last 12 months before deobligations, including work performed abroad or with no place of performance on record.
Contract opportunities
Show 40 more
Latest 50 of 28,075 listed here. See the rest on GovTribe.
Codes under 72
Quick answers
What is NAICS 72?
NAICS 72 is Accommodation and Food Services, a sector of the North American Industry Classification System.
What codes are under NAICS 72?
NAICS 72 has 2 codes under it with their own GovTribe pages: 721 Accommodation and 722 Food Services and Drinking Places.
How much do federal agencies spend under NAICS 72?
Federal contracts under NAICS 72 obligated $1,712,447,827 in fiscal year 2025 and $6,761,517,643 in fiscal years 2023 through 2027.
Who are the largest contractors under NAICS 72?
The contractors with the most obligated under NAICS 72 in fiscal years 2026 and 2027 are Sodexo Management Inc. ($263,134,134); Goodwill Industries Of Southeastern Wisconsin, Inc. ($133,554,172); and Georgia Vocational Rehabilitation Agency ($88,839,264).
Which agencies buy the most under NAICS 72?
The agencies that obligated the most under NAICS 72 in fiscal years 2026 and 2027 are Department of the Army ($548,998,870), Department of the Navy ($544,115,223) and Air Force ($213,754,871).
Which PSC codes are used with NAICS 72?
The PSC codes with the most obligated under NAICS 72 in fiscal years 2026 and 2027 are M1FD Operation of Dining Facilities, S203 Food Services and V231 Lodging – Hotel/
Where is the work under NAICS 72 performed?
By place of performance, the states with the most contract obligations under NAICS 72 over the last 12 months are Virginia ($227,251,821), North Carolina ($140,935,080) and Illinois ($134,528,734).
What is the latest contract opportunity under NAICS 72?
The latest contract opportunity under NAICS 72 is Regional Training Institute (RTI) Food Catering Service, solicitation from Army National Guard, posted November 12, 2026.
On GovTribe
See everything under NAICS 72
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