School and Employee Bus Transportation
Legacy entry preserved as a historical layer and reverse lookup target.
Modern match: 485410 School and Employee Bus Transportation
Legacy entry preserved as a historical layer and reverse lookup target.
Modern match: 485410 School and Employee Bus Transportation
Confirm that School and Employee Bus Transportation accurately describes your primary transportation activity.
Apply online at IRS.gov if you operate as a partnership, corporation, or have employees.
IRS EIN applicationApply for MC number through FMCSA if operating interstate commercial motor vehicles.
Update your Motor Carrier Identification Report every two years.
International Fuel Tax Agreement and International Registration Plan for multi-state operations.
Minimum coverage levels depend on vehicle type and cargo — verify with FMCSA minimums.
| Form Name | Who Files It | Frequency |
|---|---|---|
| Profit or Loss from Business | ||
| U.S. Return of Partnership Income | ||
| U.S. Corporation Income Tax Return | ||
| U.S. Income Tax Return for an S Corporation | ||
| Self-Employment Tax | ||
| Estimated Tax for Individuals | ||
| Application for Employer Identification Number (EIN) | ||
| Entity Classification Election | ||
| Nonemployee Compensation | ||
| Employer's Annual Federal Unemployment (FUTA) Tax Return | ||
| Employer's Quarterly Federal Tax Return | ||
| Request for Taxpayer Identification Number and Certification |
No federal sales tax in the United States. Sales tax is imposed at state and local levels, ranging from 0% to 10.25%. Economic nexus thresholds (following South Dakota v. Wayfair) require out-of-state sellers to collect sales tax once they exceed a state's revenue or transaction threshold, typically $100,000 in sales or 200 transactions per year.
No state income tax: Alaska (AK), Florida (FL), Nevada (NV), New Hampshire (NH), South Dakota (SD), Tennessee (TN), Texas (TX), Washington (WA), Wyoming (WY)
Provides outsourced logistics and supply chain management services to manufacturers and retailers.
Moves shipping containers between seaports and nearby rail yards or distribution centers.
Operates tractor-trailers moving freight across state lines under DOT and FMCSA authority.
Provides local package delivery for e-commerce platforms using a cargo van or box truck.
| Feature | Description |
|---|---|
| Official name | North American Industry Classification System (NAICS) 2017 |
| Maintained by | U.S. Census Bureau with North American statistical partners |
| Purpose | Historical business classification used before the 2022 NAICS revision |
| Primary use | Legacy filings, archived datasets, historical contract and census records |
| Status | Retired for current federal use; preserved here for reverse lookup and comparison |