459999 — All Other Miscellaneous Retailers
Description
This U.S. industry comprises establishments primarily engaged in retailing miscellaneous specialized lines of merchandise (except motor vehicle and parts dealers; building material and garden equipment and supplies dealers; food and beverage retailers; furniture, home furnishings, electronics, and appliance retailers; general merchandise retailers; health and personal care retailers; gasoline stations and fuel dealers; clothing, clothing accessories, shoe, and jewelry retailers; sporting goods, hobby, and musical instrument retailers; book retailers and news dealers; florists; office supplies, stationery, and gift retailers; used merchandise retailers; pet and pet supplies retailers; art dealers; manufactured (mobile) home dealers; and tobacco, electronic cigarette, and other smoking supplies retailers).
Illustrative Examples
- Art supply retailers
- Candle retailers
- Home security equipment retailers
- Cemetery memorial (e.g., headstones, markers, vaults) dealers
- Hot tub retailers
- Fireworks retailers
- Collectors' items (e.g., autograph, coin, card, stamp) retailers (except used rare items)
- Swimming pool (above-ground) and supply retailers
- Trophy (e.g., awards and plaques) retailers
- Flower retailers, artificial or dried
Overview Facts
| NAICS Code | 459999 |
|---|---|
| Industry Title | All Other Miscellaneous 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→2022:459999)
- SIC 5961 - Catalog and Mail-Order Houses (via SIC1987:5961→NAICS1997:45411→2002:454112→2007:454112→2012:454112→2017:454110→2022:459999)
- SIC 5963 - Direct Selling Establishments (via SIC1987:5963→NAICS1997:45439→2002:454390→2007:454390→2012:454390→2017:454390→2022:459999)
- SIC 5999 - Miscellaneous Retail Stores, NEC (via SIC1987:5999→NAICS1997:453998→2002:453998→2007:453998→2012:453998→2017:453998→2022:459999)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 459999:
- 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 459999 a valid 2022 NAICS code?
NAICS 459999 is 'All Other Miscellaneous 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 459999?
The SBA small business size standard for NAICS 459999 is $11,500,000 (based on receipts).
What is the legacy SIC code mapping for 459999?
NAICS code 459999 maps to the legacy 1987 SIC codes: 5421 - Meat and Fish, 5961 - Catalog and Mail-Order Houses, 5963 - Direct Selling Establishments, 5999 - Miscellaneous Retail Stores, NEC.