Sporting Goods Retailers
Retailing new sporting goods, such as bicycles and bicycle parts; camping equipment; exercise and fitness equipment; athletic uniforms; specialty sports footwear; and other sporting goods, equipment, and accessories.
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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
- ✓Athletic uniform supply retailers
- ✓Fishing supply retailers
- ✓Bicycle (except motorized) retailers
- ✓Golf pro shops
- ✓Bowling equipment and supply retailers
- ✓Tack shops
- ✓Diving equipment retailers
- ✓Sporting goods (e.g., scuba, skiing, ball sports)
- ✓retailers
- ✓Exercise equipment retailers
- ✓Sporting gun and hunting equipment retailers
- ✓Camping and hiking equipment retailers
Example Companies
- ●Dick's Sporting Goods- Sports retail
- ●REI- Outdoor retail
- ●Academy Sports + Outdoors- Sporting goods
This Code is NOT For...
NAICS 459110 does not cover the following activities. Use the correct code instead:
Retailing new or used truck campers and camping trailers
Retailing new or used snowmobiles, all-terrain vehicles (ATVs), motorcycles, motorized bicycles, utility trailers, personal watercraft, and motorized golf carts
Retailing new or used boats, outboard motors, and boat trailers
Retailing new shoes (except specialty sports footwear, such as golf shoes, bowling shoes, and cleated shoes)
Repairing or servicing sporting goods
Retailing used sporting goods and used bicycles (except motorized)
+ 3 more exclusions for this code
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.