Railroad Rolling Stock Manufacturing
One or more of the following: (1) manufacturing and/or rebuilding locomotives, locomotive frames, and parts; (2) manufacturing railroad, street, and rapid transit cars and car equipment for operation on rails for freight and passenger service; and (3) manufacturing rail layers, ballast distributors, rail tamping equipment, and other railway track maintenance equipment.
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What is SBA Size Standard?
The maximum number of employees a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Barge building
- ✓Boat yards (i.e., boat manufacturing facilities)
- ✓Cargo ship building
- ✓Drilling and production platforms, floating, oil and
- ✓gas, building
- ✓Passenger ship building
- ✓Inflatable plastic boats, heavy-duty, manufacturing
- ✓Inflatable rubber boats, heavy-duty, manufacturing
- ✓Rigid inflatable boats (RIBs) manufacturing
- ✓Boats (e.g., motorboats, rowboats, canoes, kayaks)
- ✓manufacturing
Example Companies
- ●Wabtec- Rail equipment
- ●Trinity Industries- Railcars
- ●Greenbrier Companies- Freight cars
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.