Boat Building
Building boats. Boats are defined as watercraft not built in shipyards and typically of the type suitable or intended for personal use. Includes manufacture heavy-duty inflatable rubber or inflatable plastic boats (RIBs).
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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
- ✓Inflatable plastic boats, heavy-duty, manufacturing
- ✓Inflatable rubber boats, heavy-duty, manufacturing
- ✓Boats (e.g., motorboats, rowboats, canoes, kayaks)
- ✓manufacturing
- ✓Rigid inflatable boats (RIBs) manufacturing
- ✓Sailboat building, not done in shipyards
- ✓Yacht building, not done in shipyards
Example Companies
- ●Brunswick Corporation- Recreational boats
- ●Malibu Boats- Towboats
- ●MasterCraft- Performance boats
This Code is NOT For...
NAICS 336612 does not cover the following activities. Use the correct code instead:
Ship building or ship repairs performed in a shipyard
Ship repairs performed in floating drydocks
Manufacturing inflatable rubber swimming pool rafts and similar flotation devices
Manufacturing inflatable plastic swimming pool rafts and similar flotation devices
Related NAICS Codes
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.