All Other Miscellaneous Retailers
Retailing miscellaneous specialized lines of merchandise (except motor vehicle and parts dealers; building material and garden equipment and supplies dealers; food and beverage retailers; furniture, home furnishings, electronics, and appliance retailers; general merchandise retailers; health and personal care retailers; gasoline stations and fuel dealers; clothing, clothing accessories, shoe, and jewelry retailers; sporting goods, hobby, and musical instrument retailers; book retailers and news dealers; florists; office supplies, stationery, and gift retailers; used merchandise retailers; pet and pet supplies retailers; art dealers; manufactured (mobile) home dealers; and tobacco, electronic cigarette, and other smoking supplies retailers).
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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
- ✓Art supply retailers
- ✓Candle retailers
- ✓Home security equipment retailers
- ✓Cemetery memorial (e.g., headstones, markers,
- ✓vaults) dealers
- ✓Hot tub retailers
- ✓Fireworks retailers
- ✓Collectors' items (e.g., autograph, coin, card, stamp)
- ✓retailers (except used rare items)
- ✓Swimming pool (above-ground) and supply retailers
- ✓Trophy (e.g., awards and plaques) retailers
- ✓Flower retailers, artificial or dried
Example Companies
- ●Party City- Party supplies
- ●Spirit Halloween- Seasonal retail
- ●Hot Topic- Pop culture retail
This Code is NOT For...
NAICS 459999 does not cover the following activities. Use the correct code instead:
Retailing pets and pet supplies
Retailing original and limited edition art works created by others
Retailing manufactured homes (i.e., mobile homes)
Retailing cigarettes, electronic cigarettes, cigars, tobacco, pipes, and other smokers' supplies
Retailing new books
Retailing new jewelry (except costume jewelry)
+ 7 more exclusions for this code
Related NAICS Codes
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.