488410 — Motor Vehicle Towing
Description
This industry comprises establishments primarily engaged in towing light or heavy motor vehicles, both local and long-distance. These establishments may provide incidental services, such as storage and emergency road repair services.
Exclusions & Cross-References
- Operating gasoline stations--are classified in Industry Group 4571, Gasoline Stations;
- Providing automotive repair and maintenance--are classified in Industry Group 8111, Automotive Repair
- and Maintenance;
- Both retailing automotive parts and accessories, and repairing automobiles--are classified in Industry
- 441330, Automotive Parts and Accessories Retailers; and
- Repossessing motor vehicles--are classified in U.S. Industry 561491, Repossession Services.
Overview Facts
| NAICS Code | 488410 |
|---|---|
| Industry Title | Motor Vehicle Towing |
| SBA Size Standard | $9,000,000 |
| IRS PBA Code | 488410 (exact match) |
| Sectors Hierarchy | Sector 48-49 → 488 → 4884 |
| 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 7549 - Automotive Services, Except Repair and Carwashes (via SIC1987:7549→NAICS1997:48841→2002:488410→2007:488410→2012:488410→2017:488410→2022:488410)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 488410:
- 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 4884
Frequently Asked Questions (FAQ)
Is 488410 a valid 2022 NAICS code?
NAICS 488410 is 'Motor Vehicle Towing', a 2022 U.S. national industry under Sector 48-49 (Transportation and Warehousing); the SBA small-business size standard is $9,000,000.
What is the SBA size standard for NAICS 488410?
The SBA small business size standard for NAICS 488410 is $9,000,000 (based on receipts).
What is the legacy SIC code mapping for 488410?
NAICS code 488410 maps to the legacy 1987 SIC codes: 7549 - Automotive Services, Except Repair and Carwashes.