424940 — Tobacco Product and Electronic Cigarette Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of tobacco products, such as cigarettes, snuff, cigars, pipe tobacco, and electronic cigarettes (including related parts and accessories).
Exclusions & Cross-References
- Merchant wholesale distribution of leaf tobacco and hemp--are classified in Industry 424590, Other Farm
- Product Raw Material Merchant Wholesalers; and
- Merchant wholesale distribution of electronic cigarette vapor liquids--are classified in Industry 424690,
- Other Chemical and Allied Products Merchant Wholesalers.
Overview Facts
| NAICS Code | 424940 |
|---|---|
| Industry Title | Tobacco Product and Electronic Cigarette Merchant Wholesalers |
| SBA Size Standard | 250 employees |
| IRS PBA Code | 424940 (exact match) |
| Sectors Hierarchy | Sector 42 → 424 → 4249 |
| 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 5194 - Tobacco and Tobacco Products (via SIC1987:5194→NAICS1997:42294→2002:424940→2007:424940→2012:424940→2017:424940→2022:424940)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 424940:
- 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 4249
Frequently Asked Questions (FAQ)
Is 424940 a valid 2022 NAICS code?
NAICS 424940 is 'Tobacco Product and Electronic Cigarette Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 250 employees.
What is the SBA size standard for NAICS 424940?
The SBA small business size standard for NAICS 424940 is 250 employees (based on employees).
What is the legacy SIC code mapping for 424940?
NAICS code 424940 maps to the legacy 1987 SIC codes: 5194 - Tobacco and Tobacco Products.