455110 — Department Stores
Description
This industry comprises establishments generally known as department stores that have separate departments for general lines of new merchandise, such as apparel, jewelry, home furnishings, and toys, with no one merchandise line predominating. Department stores may sell perishable groceries, such as fresh fruits, vegetables, and dairy products, but such sales are insignificant. Department stores with fixed point-of-sale locations may have separate customer checkout areas in each department, central customer checkout areas, or both.
Overview Facts
| NAICS Code | 455110 |
|---|---|
| Industry Title | Department Stores |
| SBA Size Standard | $40,000,000 |
| IRS PBA Code | 455110 (exact match) |
| Sectors Hierarchy | Sector 44-45 → 455 → 4551 |
| 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 5311 - Department Stores (via SIC1987:5311→NAICS1997:45211→2002:452112→2007:452112→2012:452112→2017:452210→2022:455110)
- SIC 5961 - Catalog and Mail-Order Houses (via SIC1987:5961→NAICS1997:45411→2002:454112→2007:454112→2012:454112→2017:454110→2022:455110)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 455110:
- Sector 44-45 Directory Hub — List of related industries in the Retail 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 4551
Frequently Asked Questions (FAQ)
Is 455110 a valid 2022 NAICS code?
NAICS 455110 is 'Department Stores', a 2022 U.S. national industry under Sector 44-45 (Retail Trade); the SBA small-business size standard is $40,000,000.
What is the SBA size standard for NAICS 455110?
The SBA small business size standard for NAICS 455110 is $40,000,000 (based on receipts).
What is the legacy SIC code mapping for 455110?
NAICS code 455110 maps to the legacy 1987 SIC codes: 5311 - Department Stores, 5961 - Catalog and Mail-Order Houses.