459991 — Tobacco, Electronic Cigarette, and Other Smoking Supplies Retailers
Description
This U.S. industry comprises establishments primarily engaged in retailing cigarettes, electronic cigarettes, cigars, tobacco, pipes, and other smokers' supplies.
Illustrative Examples
- Cigar retailers
- E-cigarette retailers
- Smokers' supply retailers
- Cigarette retailers
- Tobacco retailers
- Vape shops
Overview Facts
| NAICS Code | 459991 |
|---|---|
| Industry Title | Tobacco, Electronic Cigarette, and Other Smoking Supplies Retailers |
| SBA Size Standard | $11,500,000 |
| IRS PBA Code | 459990 (rolled-up match) |
| Sectors Hierarchy | Sector 44-45 → 459 → 4599 |
| 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 5421 - Meat and Fish (via SIC1987:5421→NAICS1997:45439→2002:454390→2007:454390→2012:454390→2017:454390→2022:459991)
- SIC 5961 - Catalog and Mail-Order Houses (via SIC1987:5961→NAICS1997:45411→2002:454112→2007:454112→2012:454112→2017:454110→2022:459991)
- SIC 5963 - Direct Selling Establishments (via SIC1987:5963→NAICS1997:45439→2002:454390→2007:454390→2012:454390→2017:454390→2022:459991)
- SIC 5993 - Tobacco Stores and Stands (via SIC1987:5993→NAICS1997:453991→2002:453991→2007:453991→2012:453991→2017:453991→2022:459991)
- SIC 5999 - Miscellaneous Retail Stores, NEC (via SIC1987:5999→NAICS1997:453998→2002:453998→2007:453998→2012:453998→2017:453998→2022:459991)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 459991:
- 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 4599
Frequently Asked Questions (FAQ)
Is 459991 a valid 2022 NAICS code?
NAICS 459991 is 'Tobacco, Electronic Cigarette, and Other Smoking Supplies Retailers', a 2022 U.S. national industry under Sector 44-45 (Retail Trade); the SBA small-business size standard is $11,500,000.
What is the SBA size standard for NAICS 459991?
The SBA small business size standard for NAICS 459991 is $11,500,000 (based on receipts).
What is the legacy SIC code mapping for 459991?
NAICS code 459991 maps to the legacy 1987 SIC codes: 5421 - Meat and Fish, 5961 - Catalog and Mail-Order Houses, 5963 - Direct Selling Establishments, 5993 - Tobacco Stores and Stands, 5999 - Miscellaneous Retail Stores, NEC.