482112 — Short Line Railroads
Description
This U.S. industry comprises establishments known as short-line railroads primarily engaged in operating railroads for the transport of cargo over a short distance on local rail lines not part of a rail network.
Exclusions & Cross-References
- Operating street railroads, commuter rail, and urban rapid transit systems--are classified in Industry Group
- 4851, Urban Transit Systems;
- Operating scenic and sightseeing trains--are classified in Industry 487110, Scenic and Sightseeing
- Transportation, Land;
- Operating switching and terminal facilities as separate establishments--are classified in Industry 488210,
- Support Activities for Rail Transportation; and
- Operating railroads for the transport of passengers and/or cargo over a long distance--are classified in U.S.
- Industry 482111, Line-Haul Railroads.
Overview Facts
| NAICS Code | 482112 |
|---|---|
| Industry Title | Short Line Railroads |
| SBA Size Standard | 1,500 employees |
| IRS PBA Code | 482110 (rolled-up match) |
| Sectors Hierarchy | Sector 48-49 → 482 → 4821 |
| 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 4013 - Railroad Switching and Terminal Establishments (via SIC1987:4013→NAICS1997:482112→2002:482112→2007:482112→2012:482112→2017:482112→2022:482112)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 482112:
- Sector 48-49 Directory Hub — List of related industries in the Transportation and Warehousing 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 4821
Frequently Asked Questions (FAQ)
Is 482112 a valid 2022 NAICS code?
NAICS 482112 is 'Short Line Railroads', a 2022 U.S. national industry under Sector 48-49 (Transportation and Warehousing); the SBA small-business size standard is 1,500 employees.
What is the SBA size standard for NAICS 482112?
The SBA small business size standard for NAICS 482112 is 1,500 employees (based on employees).
What is the legacy SIC code mapping for 482112?
NAICS code 482112 maps to the legacy 1987 SIC codes: 4013 - Railroad Switching and Terminal Establishments.