Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except Copper and Aluminum)
Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except Copper and Aluminum) operations providing specialized services in this industry sector.
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The maximum number of employees a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
This Code is NOT For...
NAICS 331492 does not cover the following activities. Use the correct code instead:
Recovering aluminum and aluminum alloys from scrap and/or alloying purchased aluminum
Sorting, breaking up, and wholesaling scrap metal without also smelting or refining
Operating facilities where commingled recyclable materials, such as paper, plastics, used beverage cans, and metals, are sorted into distinct categories without also smelting or refining
Recovering copper and copper alloys from scrap and making primary forms, and/or alloying purchased copper
Frequently Asked Questions
Yes. Most businesses operate under several NAICS codes. Your primary code should reflect your main source of revenue. You can list secondary codes for other business activities when registering with government agencies or applying for contracts.
Choose the NAICS code that represents your largest revenue source as your primary code. You can add secondary codes for other activities. For example, a restaurant that also offers catering would use Full-Service Restaurants as the primary code and Caterers as a secondary code.
NAICS codes do not directly determine your tax obligations. However, certain tax credits, deductions, and industry-specific regulations may reference NAICS codes to determine eligibility. Your actual tax liability depends on your business structure and activities, not your classification code.
No. The NAICS code on your EIN application is for statistical purposes only. You can update it if your business activities change. The IRS uses this information for economic analysis, not for determining your tax treatment.
You can update your NAICS code when filing your next business tax return or by contacting the IRS. For government contracts, update your code in SAM.gov. There is no penalty for changing codes as your business evolves or if you selected the wrong code initially.