Department Stores
Retailing new general merchandise (except department stores). These establishments retail a general line of new merchandise, such as apparel, automotive parts, dry goods, hardware, groceries, housewares, and home furnishings, with no one merchandise line predominating. Establishments generally known as warehouse clubs, superstores, or supercenters, and retailing a general line of merchandise in combination with a significant amount and variety of perishable groceries, are included. This industry also includes retailing a general line of new and used merchandise on an auction basis.
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What is SBA Size Standard?
The maximum annual revenue a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Dollar stores
- ✓General merchandise (new and used) auction houses
- ✓General merchandise showrooms
- ✓General merchandise trading posts
- ✓General stores
- ✓Home and auto supply stores
- ✓Superstores (i.e., food and general merchandise)
- ✓Variety stores
- ✓Warehouse clubs (i.e., food and general merchandise)
This Code is NOT For...
NAICS 455110 does not cover the following activities. Use the correct code instead:
Retailing apparel without a significant amount of housewares or general merchandise
Retailing a general line of merchandise in combination with a significant amount and variety of perishable groceries, generally known as warehouse clubs, superstores, or supercenters
Retailing a general line of merchandise and not generally known as department stores, warehouse clubs, superstores, or supercenters
Retailing used merchandise
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.