Other Miscellaneous Durable Goods Merchant Wholesalers
The merchant wholesale distribution of durable goods (except motor vehicles and motor vehicle parts and supplies; furniture and home furnishings; lumber and other construction materials; professional and commercial equipment and supplies; metals and minerals (except petroleum); electrical goods; hardware, and plumbing and heating equipment and supplies; machinery, 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
- ✓Firearms (except sporting) merchant wholesalers
- ✓Musical instruments merchant wholesalers
- ✓Luggage merchant wholesalers
- ✓Monuments and grave markers merchant wholesalers
- ✓Prerecorded compact discs (CDs) and digital video
- ✓discs (DVDs) merchant wholesalers
- ✓Timber and timber products (except lumber)
- ✓merchant wholesalers
- ✓Personal safety devices and supplies (e.g., eye
- ✓shields, face shields, nonelectric respirators)
- ✓merchant wholesalers
- ✓Signs (except electrical) merchant wholesalers
Example Companies
- ●Pool Corporation- Pool supplies
- ●SiteOne Landscape Supply- Landscape products
- ●HD Supply- Industrial products
This Code is NOT For...
NAICS 423990 does not cover the following activities. Use the correct code instead:
Merchant wholesale distribution of sporting goods and accessories; billiard and pool supplies; sporting firearms and ammunition; and/or marine pleasure craft, equipment, and supplies
Merchant wholesale distribution of toys, fireworks, playing cards, hobby goods and supplies and/or related goods
Merchant wholesale distribution of automotive, industrial, and other recyclable materials
Merchant wholesale distribution of jewelry, precious and semiprecious stones, precious metals and metal flatware, costume jewelry, watches, clocks, silverware, and/or jewelers' findings
Merchant wholesale distribution of electrical signs
Selling and installing fire suppression systems and fire extinguishers
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.