487110 — Scenic and Sightseeing Transportation, Land
Description
This industry comprises establishments primarily engaged in providing scenic and sightseeing transportation on land, such as sightseeing buses and trolleys, steam train excursions, and horse-drawn sightseeing rides. The services provided are usually local and involve same-day return to place of origin.
Exclusions & Cross-References
- Operating aerial trams or aerial cable cars--are classified in Industry 487990, Scenic and Sightseeing
- Transportation, Other;
- Providing sporting services, such as recreational pack trains and horseback riding--are classified in Industry
- 713990, All Other Amusement and Recreation Industries;
- Providing intercity and rural bus transportation--are classified in Industry 485210, Interurban and Rural
- Bus Transportation;
- Providing buses for charter--are classified in Industry 485510, Charter Bus Industry;
- Operating local and suburban passenger transit systems--are classified in Industry 48511, Urban Transit
- Systems; and
- Providing travel arrangement and reservation services and arranging and assembling tours--are classified in
- Industry Group 5615, Travel Arrangement and Reservation Services.
Overview Facts
| NAICS Code | 487110 |
|---|---|
| Industry Title | Scenic and Sightseeing Transportation, Land |
| SBA Size Standard | $20,500,000 |
| IRS PBA Code | 487000 (rolled-up match) |
| Sectors Hierarchy | Sector 48-49 → 487 → 4871 |
| 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 4119 - Local Passenger Transportation, NEC (via SIC1987:4119→NAICS1997:48711→2002:487110→2007:487110→2012:487110→2017:487110→2022:487110)
- SIC 4789 - Transportation Services, NEC (via SIC1987:4789→NAICS1997:48711→2002:487110→2007:487110→2012:487110→2017:487110→2022:487110)
- SIC 7999 - Amusement and Recreation Services, NEC (via SIC1987:7999→NAICS1997:48711→2002:487110→2007:487110→2012:487110→2017:487110→2022:487110)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 487110:
- 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 4871
Frequently Asked Questions (FAQ)
Is 487110 a valid 2022 NAICS code?
NAICS 487110 is 'Scenic and Sightseeing Transportation, Land', a 2022 U.S. national industry under Sector 48-49 (Transportation and Warehousing); the SBA small-business size standard is $20,500,000.
What is the SBA size standard for NAICS 487110?
The SBA small business size standard for NAICS 487110 is $20,500,000 (based on receipts).
What is the legacy SIC code mapping for 487110?
NAICS code 487110 maps to the legacy 1987 SIC codes: 4119 - Local Passenger Transportation, NEC, 4789 - Transportation Services, NEC, 7999 - Amusement and Recreation Services, NEC.