423740 — Refrigeration Equipment and Supplies Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of refrigeration equipment (except household-type refrigerators, freezers, and air-conditioners).
Illustrative Examples
- Cold storage machinery merchant wholesalers
- Refrigerated display cases merchant wholesalers
- Commercial refrigerators merchant wholesalers
- Water coolers merchant wholesalers
Exclusions & Cross-References
- Merchant wholesale distribution of household-type refrigerators, freezers, and room air-conditioners--are
- classified in Industry 423620, Household Appliances, Electric Housewares, and Consumer Electronics
- Merchant Wholesalers;
- Merchant wholesale distribution of air-conditioning equipment (except room units)--are classified in
- Industry 423730, Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers;
- Merchant wholesale distribution of refrigerants--are classified in Industry 424690, Other Chemical and
- Allied Products Merchant Wholesalers; and
- Repairing and maintaining commercial refrigeration equipment--are classified in Industry 811310,
- Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and
- Maintenance.
Overview Facts
| NAICS Code | 423740 |
|---|---|
| Industry Title | Refrigeration Equipment and Supplies Merchant Wholesalers |
| SBA Size Standard | 125 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 5078 - Refrigeration Equipment and Supplies (via SIC1987:5078→NAICS1997:42174→2002:423740→2007:423740→2012:423740→2017:423740→2022:423740)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 423740:
- 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 423740 a valid 2022 NAICS code?
NAICS 423740 is 'Refrigeration Equipment and Supplies Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 125 employees.
What is the SBA size standard for NAICS 423740?
The SBA small business size standard for NAICS 423740 is 125 employees (based on employees).
What is the legacy SIC code mapping for 423740?
NAICS code 423740 maps to the legacy 1987 SIC codes: 5078 - Refrigeration Equipment and Supplies.