Motor Vehicle Supplies and New Parts Merchant Wholesalers
The merchant wholesale distribution of motor vehicle supplies, accessories, tools, and equipment; and new motor vehicle parts (except new tires and tubes).
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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.
Example Companies
- ●Genuine Parts Company- Auto parts distributor
- ●LKQ Corporation- Auto parts
- ●AutoZone- Auto parts retailer
This Code is NOT For...
NAICS 423120 does not cover the following activities. Use the correct code instead:
Merchant wholesale distribution of new and/or used tires and tubes
Merchant wholesale distribution of automotive chemicals (except lubricating oils and greases)
Merchant wholesale distribution of lubricating oils and greases
Merchant wholesale distribution of used motor vehicle parts
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.