423720 — Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of plumbing equipment, hydronic heating equipment, household-type water heaters, and/or supplies.
Exclusions & Cross-References
- Selling and installing plumbing, heating, and air-conditioning equipment--are classified in Industry 238220,
- Plumbing, Heating, and Air-Conditioning Contractors;
- Merchant wholesale distribution of warm air heating and air-conditioning equipment--are lclassified in
- Industry 423730, Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers;
- and
- Merchant wholesale distribution of household-type gas and electric appliances (except water heaters and
- heating stoves (i.e., noncooking)), room air-conditioners, clothes dryers, and/or household-type audio or
- video equipment--are classified in Industry 423620, Household Appliances, Electric Housewares, and
- Consumer Electronics Merchant Wholesalers.
Overview Facts
| NAICS Code | 423720 |
|---|---|
| Industry Title | Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers |
| SBA Size Standard | 200 employees |
| IRS PBA Code | 423700 (rolled-up match) |
| Sectors Hierarchy | Sector 42 → 423 → 4237 |
| 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 5064 - Electrical Appliances, Television and Radio Sets (via SIC1987:5064→NAICS1997:42162→2002:423620→2007:423620→2012:423720→2017:423720→2022:423720)
- SIC 5074 - Plumbing and Heating Equipment and Supplies (via SIC1987:5074→NAICS1997:42172→2002:423720→2007:423720→2012:423720→2017:423720→2022:423720)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 423720:
- 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 4237
Frequently Asked Questions (FAQ)
Is 423720 a valid 2022 NAICS code?
NAICS 423720 is 'Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 200 employees.
What is the SBA size standard for NAICS 423720?
The SBA small business size standard for NAICS 423720 is 200 employees (based on employees).
What is the legacy SIC code mapping for 423720?
NAICS code 423720 maps to the legacy 1987 SIC codes: 5064 - Electrical Appliances, Television and Radio Sets, 5074 - Plumbing and Heating Equipment and Supplies.