Convert 444240 from NAICS 2022 to 2017

Nursery, Garden Center, and Farm Supply Retailers

Try another code

Mapped 2017 codes (3)

Official Census concordance between NAICS 2022 and 2017 editions.

Frequently asked questions

What is NAICS 444240?

NAICS 444240 is the North American Industry Classification System code for Nursery, Garden Center, and Farm Supply Retailers. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.

What licenses and permits does a Nursery, Garden Center, and Farm Supply Retailers need?

A Nursery, Garden Center, and Farm Supply Retailers typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.

How do I register a Nursery, Garden Center, and Farm Supply Retailers business in the United States?

To register a Nursery, Garden Center, and Farm Supply Retailers business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.

What tax forms does a Nursery, Garden Center, and Farm Supply Retailers file with the IRS?

Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.

Is Nursery, Garden Center, and Farm Supply Retailers the right NAICS code for my business?

Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If Nursery, Garden Center, and Farm Supply Retailers describes your main line of business, NAICS 444240 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 444240 description and exclusions to confirm it fits your operations.

How does a Nursery, Garden Center, and Farm Supply Retailers enroll with Medicare and Medicaid?

Enroll through CMS PECOS (Provider Enrollment, Chain, and Ownership System) online or via paper Form CMS-855. You'll need your NPI, state license, DEA certificate (if prescribing), malpractice insurance, and bank account for EFT payments. Medicare enrollment processes as a Group Practice (CMS-855B) or Individual Practitioner (CMS-855I). Medicaid enrollment is state-specific but uses a common data set. Revalidation is required every 3-5 years. Enrollment can take 60-90 days.

What is a Business Associate Agreement (BAA) and does a Nursery, Garden Center, and Farm Supply Retailers need one?

A Business Associate Agreement (BAA) is a HIPAA-required contract between a covered entity and any vendor that creates, receives, maintains, or transmits protected health information (PHI) on their behalf. Common BAs include EHR vendors, billing services, cloud hosting, IT support, shredding services, and answering services. The BAA must specify permitted PHI uses, require BA to implement safeguards, report breaches, and ensure subcontractors also comply. BAAs are legally mandatory — working without one is a HIPAA violation.

What malpractice insurance does a Nursery, Garden Center, and Farm Supply Retailers need?

Medical malpractice (professional liability) insurance is not federally required but is mandatory for hospital privileges, many insurer credentialing panels, and in some states (e.g., Colorado, Connecticut, Kansas, Wisconsin) for specific professions. Policy types: claims-made (covers incidents reported while policy is active) vs. occurrence (covers incidents that happened during the policy period regardless of when claimed). Tail coverage is needed when canceling a claims-made policy. Limits typically range from $1M/$3M (per claim/aggregate) upward.

Does a Nursery, Garden Center, and Farm Supply Retailers need a DEA registration to prescribe medications?

Yes. Any healthcare provider who prescribes, administers, or dispenses controlled substances (Schedules II-V) must register with the DEA. Registration is by state and by business address. The application fee is $888 (3-year cycle). You need a valid state medical license first. DEA registration is location-specific — if you practice at multiple locations, you may need separate registrations. Starting 2023, new DEA registrants must complete 8 hours of opioid/substance use disorder training.