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USA Classification Hub
2022 to 2017 Crosswalk USA
NAICS 2022
48411
NAICS 2017 equivalent
N/A

Convert 48411 from NAICS 2022 to 2017

General Freight Trucking, Local

industry

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Mapped 2017 codes (0)

Official Census concordance between NAICS 2022 and 2017 editions.

No legacy mapping available in the starter concordance for this code.

Frequently asked questions

What is NAICS 48411?
NAICS 48411 is the North American Industry Classification System code for General Freight Trucking, Local. 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 General Freight Trucking, Local need?
A General Freight Trucking, Local 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 General Freight Trucking, Local business in the United States?
To register a General Freight Trucking, Local 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 General Freight Trucking, Local 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 General Freight Trucking, Local 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 General Freight Trucking, Local describes your main line of business, NAICS 48411 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 48411 description and exclusions to confirm it fits your operations.
What insurance does a General Freight Trucking, Local need to operate legally?
FMCSA requires minimum liability insurance for interstate carriers: $750,000 for general freight (vehicles under 10,001 lbs), $1,000,000-$5,000,000 for vehicles over 10,001 lbs depending on commodity, and $1,500,000-$5,000,000 for passenger carriers (based on seating capacity). Cargo insurance is not federally required but is standard practice. Workers' compensation is mandatory in most states for any employees.
Does a General Freight Trucking, Local need to file IFTA quarterly fuel tax returns?
Yes, if you operate qualified motor vehicles (two axles over 26,000 lbs or three+ axles regardless of weight) across state lines, you must file IFTA (International Fuel Tax Agreement) quarterly returns. IFTA consolidates fuel tax reporting across 48 contiguous states and 10 Canadian provinces into one return. Base jurisdiction is typically your state of registration. Keep detailed mileage and fuel purchase records by jurisdiction.
What is the UCR (Unified Carrier Registration) program for a General Freight Trucking, Local?
The UCR program requires all interstate motor carriers, freight forwarders, and brokers to pay an annual fee based on fleet size. Fees range from $41 for the smallest carriers to over $800 for large fleets. Registration opens October 1 each year and must be completed by December 31. Operating without UCR registration subjects you to roadside enforcement penalties during inspections.
Does a General Freight Trucking, Local need a CDL (Commercial Driver's License)?
You need a CDL to operate vehicles with a GVWR of 26,001 lbs or more, vehicles designed to transport 16+ passengers (including driver), or any vehicle transporting hazardous materials requiring placards. CDLs have three classes (A, B, C) and various endorsements (H for hazmat, P for passenger, S for school bus, N for tankers). The FMCSA Drug & Alcohol Clearinghouse requires annual queries for CDL holders.

US Tax Forms & Registration

Form NameWho Files ItFrequency
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?

Charter Bus Service Owner

Operates luxury charter motorcoaches for tours, corporate events, and group travel.

Licenses
  • DOT operating authority
  • CDL Class B with P endorsement
  • Commercial auto liability
Tax Forms
  • Form 1120 or 1065
  • Form 2290 (HVUT)
  • Form 940 (FUTA)
Non-Emergency Medical Transport (NEMT)

Provides wheelchair-accessible van transport for Medicaid patients to medical appointments.

Licenses
  • State NEMT certification
  • Medicaid provider enrollment
  • ADA-compliant vehicle
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
  • Form 1099-NEC
Airport Shuttle Operator

Runs a shared-ride shuttle service between airports, hotels, and downtown business districts.

Licenses
  • Airport operating permit
  • City PUC license
  • Commercial fleet insurance
Tax Forms
  • Form 1065 or 1120-S
  • Form 940 (FUTA)
  • Form 941
Towing Company Owner

Operates a fleet of tow trucks providing roadside assistance, accident recovery, and impound services.

Licenses
  • State tow truck permit
  • DOT number
  • Wrecker license
  • Insurance and bond
Tax Forms
  • Schedule C or 1120-S
  • Form 940 (FUTA)
  • Form 2290 (HVUT)