Service Establishment Equipment and Supplies Merchant Wholesalers
The merchant wholesale distribution of specialized equipment and supplies of the type used by service establishments (except specialized equipment and supplies used in offices, stores, hotels, restaurants, schools, health and medical facilities, photographic facilities, and specialized equipment used in transportation and construction activities).
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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
- ✓Amusement park equipment merchant wholesalers
- ✓Beauty parlor equipment and supplies merchant
- ✓wholesalers
- ✓Car wash equipment and supplies merchant
- ✓wholesalers
- ✓Drycleaning equipment and supplies merchant
- ✓wholesalers
- ✓Voting machines merchant wholesalers
- ✓Janitorial equipment and supplies merchant
- ✓wholesalers
- ✓Undertakers' equipment and supplies merchant
- ✓wholesalers
- ✓Upholsterers' equipment and supplies (except fabrics)
- ✓merchant wholesalers
- ✓Water treatment equipment, municipal, merchant
- ✓wholesalers
- ✓322
- ✓NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEM
- ✓T—Canadian, Mexican, and United States industries are comparable.
- ✓census.gov/naics
Example Companies
- ●Bunzl Distribution- Foodservice supplies
- ●Edward Don & Company- Foodservice equipment
- ●Central Restaurant Products- Restaurant supplies
This Code is NOT For...
NAICS 423850 does not cover the following activities. Use the correct code instead:
Merchant wholesale distribution of janitorial and automotive chemicals
Merchant wholesale distribution of piece goods, fabrics, knitting yarns (except industrial), thread and other notions
Merchant wholesale distribution of industrial yarns
Merchant wholesale distribution of plumbing and hydronic heating equipment
Merchant wholesale distribution of grave markers, monuments, and tombstones
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.