423440 — Other Commercial Equipment Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of commercial and related machines and equipment (except photographic equipment and supplies; office equipment; and computers and computer peripheral equipment and software) generally used in restaurants and stores.
Illustrative Examples
- Balances and scales (except laboratory) merchant wholesalers
- Commercial shelving merchant wholesalers
- Coin- or card-operated merchandising machine merchant wholesalers
- Electrical signs merchant wholesalers
- Commercial chinaware merchant wholesalers
- Partitions merchant wholesalers
- Commercial cooking equipment merchant wholesalers
- Store fixtures (except refrigerated) merchant wholesalers
Exclusions & Cross-References
- Merchant wholesale distribution of photographic equipment and supplies--are classified in Industry
- 423410, Photographic Equipment and Supplies Merchant Wholesalers;
- Merchant wholesale distribution of office machines and related equipment--are classified in Industry
- 423420, Office Equipment Merchant Wholesalers;
- Merchant wholesale distribution of computers, computer peripheral equipment, and packaged computer
- software--are classified in Industry 423430, Computer and Computer Peripheral Equipment and Software
- Merchant Wholesalers;
- Merchant wholesale distribution of laboratory scales and balances (except medical and dental)--are
- classified in Industry 423490, Other Professional Equipment and Supplies Merchant Wholesalers; and
- Merchant wholesale distribution of refrigerated store fixtures--are classified in Industry 423740,
- Refrigeration Equipment and Supplies Merchant Wholesalers.
Overview Facts
| NAICS Code | 423440 |
|---|---|
| Industry Title | Other Commercial Equipment Merchant Wholesalers |
| SBA Size Standard | 100 employees |
| IRS PBA Code | 423400 (rolled-up match) |
| Sectors Hierarchy | Sector 42 → 423 → 4234 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 5046 - Commercial Equipment, NEC (via SIC1987:5046→NAICS1997:42144→2002:423440→2007:423440→2012:423440→2017:423440→2022:423440)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 423440:
- Sector 42 Directory Hub — List of related industries in the Wholesale Trade sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 4234
Frequently Asked Questions (FAQ)
Is 423440 a valid 2022 NAICS code?
NAICS 423440 is 'Other Commercial Equipment Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 100 employees.
What is the SBA size standard for NAICS 423440?
The SBA small business size standard for NAICS 423440 is 100 employees (based on employees).
What is the legacy SIC code mapping for 423440?
NAICS code 423440 maps to the legacy 1987 SIC codes: 5046 - Commercial Equipment, NEC.