423860 — Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of transportation equipment and supplies (except marine pleasure craft and motor vehicles).
Illustrative Examples
- Aircraft merchant wholesalers
- Railroad cars merchant wholesalers
- Ships merchant wholesalers
- Motorized passenger golf carts merchant wholesalers
- Boats (except pleasure) merchant wholesalers
Overview Facts
| NAICS Code | 423860 |
|---|---|
| Industry Title | Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers |
| SBA Size Standard | 175 employees |
| IRS PBA Code | 423800 (rolled-up match) |
| Sectors Hierarchy | Sector 42 → 423 → 4238 |
| 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 5088 - Transportation Equipment and Supplies, Except Motor Vehicles (via SIC1987:5088→NAICS1997:42186→2002:423860→2007:423860→2012:423860→2017:423860→2022:423860)
- SIC 7389 - Business Services (via SIC1987:7389→NAICS1997:42186→2002:423860→2007:423860→2012:423860→2017:423860→2022:423860)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 423860:
- 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 4238
Frequently Asked Questions (FAQ)
Is 423860 a valid 2022 NAICS code?
NAICS 423860 is 'Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 175 employees.
What is the SBA size standard for NAICS 423860?
The SBA small business size standard for NAICS 423860 is 175 employees (based on employees).
What is the legacy SIC code mapping for 423860?
NAICS code 423860 maps to the legacy 1987 SIC codes: 5088 - Transportation Equipment and Supplies, Except Motor Vehicles, 7389 - Business Services.