Convert 459930 from NAICS 2022 to 2017
Manufactured (Mobile) Home Dealers
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Mapped 2017 codes (1)
Official Census concordance between NAICS 2022 and 2017 editions.
SBA size standard and full classification details are on the
NAICS 459930 detail page
Frequently asked questions
- What is NAICS 459930?
- NAICS 459930 is the North American Industry Classification System code for Manufactured (Mobile) Home Dealers. 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 Manufactured (Mobile) Home Dealers need?
- A Manufactured (Mobile) Home Dealers 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 Manufactured (Mobile) Home Dealers business in the United States?
- To register a Manufactured (Mobile) Home Dealers 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 Manufactured (Mobile) Home Dealers 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 Manufactured (Mobile) Home Dealers 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 Manufactured (Mobile) Home Dealers describes your main line of business, NAICS 459930 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 459930 description and exclusions to confirm it fits your operations.
- Does a Manufactured (Mobile) Home Dealers need an EPA hazardous waste generator ID?
- Yes, if your facility generates any amount of hazardous waste (characteristic or listed under RCRA). Three tiers: Conditionally Exempt Small Quantity Generator (under 220 lbs/month and 2.2 lbs acute), Small Quantity Generator (220-2,200 lbs/month), Large Quantity Generator (over 2,200 lbs/month). Each tier has escalating requirements for accumulation time, storage, training, contingency plans, and biennial reporting. Obtain an EPA ID number via EPA Form 8700-12 and your state environmental agency.
- What UL or safety certifications does a Manufactured (Mobile) Home Dealers need for products?
- UL (Underwriters Laboratories), ETL, CSA, or equivalent NRTL (Nationally Recognized Testing Laboratory) certification is not federally mandated by law for most products, but is effectively required because retailers will not stock unlisted electrical/electronic products, building codes require listed products, and liability insurers strongly prefer certified products. OSHA recognizes NRTLs that meet 29 CFR 1910.7. FCC certification is required for electronic devices that emit RF energy. FDA premarket approval is required for medical devices (Class II 510(k), Class III PMA).
- What environmental permits does a Manufactured (Mobile) Home Dealers need?
- Manufacturing operations typically need several environmental permits. Air quality: state operating permit or Title V permit if emitting above thresholds (Clean Air Act). Water: NPDES permit for process wastewater discharge (Clean Water Act). Hazardous waste: RCRA generator ID and manifest tracking for waste disposal. Stormwater: multi-sector general permit (MSGP) for industrial stormwater runoff. Tier II reporting for hazardous chemical storage above 10,000 lbs (EPCRA). All permits are through your state environmental agency or EPA regional office.
- What OSHA requirements are unique to manufacturers for a Manufactured (Mobile) Home Dealers?
- OSHA Process Safety Management (PSM) applies to facilities handling highly hazardous chemicals above threshold quantities (29 CFR 1910.119). Machine guarding (1910.212) is one of the most cited standards. Lockout/Tagout (1910.147) for hazardous energy control during maintenance. Hazard Communication Standard (1910.1200) requires SDS sheets, chemical labeling, and employee training. Respiratory protection program with medical evaluation and fit testing if respirators are required. Confined space permit program if entering tanks, pits, or vats. Noise monitoring and hearing conservation if levels exceed 85 dBA TWA.
US Tax Forms & Registration
| 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 |
Entity Comparison
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)
Who uses this code?
Welds, cuts, and assembles structural steel, railings, and custom metalwork for construction clients.
- ●AWS welding certification
- ●OSHA compliance
- ●City manufacturing permit
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Provides rapid prototyping, low-volume production, and custom 3D-printed parts for inventors and engineers.
- ●Business license
- ●Product liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax
Runs a precision machining shop producing custom metal parts for aerospace, automotive, and medical clients.
- ●City manufacturing permit
- ●EPA air quality permit (if emissions)
- ●OSHA compliance program
- ●Form 1120 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
- ●State manufacturing tax exemption
Designs and builds handcrafted wood furniture for residential and commercial clients from a workshop.
- ●Business license
- ●Wood dust collection (OSHA)
- ●Liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax