NAICS 3351 — Electric Lighting Equipment Manufacturing
Electric Lighting Equipment Manufacturing
NAICS 3351 is the industry group code for electric lighting equipment manufacturing establishments in the United States. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
Official data
| Feature | Description |
|---|---|
| Official name | North American Industry Classification System (NAICS) 2022 |
| Issuing authority | U.S. Census Bureau with OMB, Statistics Canada, and INEGI |
| Tax authority | Internal Revenue Service (IRS) |
| Purpose | Statistical business classification and federal contracting (SAM.gov, SBA standards) |
| Used in | SAM.gov registration, SBA size determinations, IRS tax classification, SEC EDGAR (via SIC crosswalk) |
| Active since | 2022 (current edition) |
| Hierarchy level | Sector (2-digit) |
| Source | https://www.census.gov/naics/ |
When do you need NAICS 3351?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
How to register a electric lighting equipment manufacturing business in the US
Confirm that Electric Lighting Equipment Manufacturing describes your construction or contracting activity.
Required for most construction business entities.
IRS EIN applicationContact your state contractor licensing board — requirements vary widely by state and trade.
Construction-specific OSHA standards (29 CFR 1926) apply; maintain safety program and training records.
General liability and workers' compensation insurance are typically required for contractor licensing and client contracts.
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?
Specializes in residential and commercial roof installation, repair, and storm damage restoration.
- ●State roofing or GC license
- ●Fall protection certification
- ●Liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Pours and finishes concrete for foundations, driveways, patios, and commercial slabs.
- ●State concrete or GC license
- ●Concrete finishing certification (ACI)
- ●OSHA 10
- ●Schedule C or 1065
- ●Form 1099-NEC (subs)
- ●Form 940 (FUTA)
Provides interior and exterior painting services for residential repaints and new commercial construction.
- ●State painting/home improvement license
- ●Lead-safe certification (EPA RRP)
- ●Liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Offers minor home repairs, maintenance, and small improvement projects under state dollar-limit thresholds.
- ●Home improvement license (if over state minimum)
- ●General liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Who is this code for
Occupations and roles commonly associated with this classification
Also relevant for
Source: O*NET / BLS occupation data · O*NET 30.2 / BLS SOC
Child codes (1)
Frequently asked questions
- What is NAICS 3351?
- NAICS 3351 is the North American Industry Classification System code for Electric Lighting Equipment Manufacturing. 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 Electric Lighting Equipment Manufacturing need?
- A Electric Lighting Equipment Manufacturing 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 Electric Lighting Equipment Manufacturing business in the United States?
- To register a Electric Lighting Equipment Manufacturing 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 Electric Lighting Equipment Manufacturing 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 Electric Lighting Equipment Manufacturing 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 Electric Lighting Equipment Manufacturing describes your main line of business, NAICS 3351 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 3351 description and exclusions to confirm it fits your operations.
- How does a Electric Lighting Equipment Manufacturing pull permits for construction work?
- Building permits are obtained from the local building department (city or county) where the work is performed. Only the licensed contractor or property owner (in owner-builder situations) may pull permits. You'll submit plans, site drawings, and engineering calculations if required. Permit fees are typically based on project valuation. Inspections are required at key stages (foundation, rough framing, rough electrical/plumbing, final). Working without a required permit can result in stop-work orders, fines, and difficulty selling the property.
- What EPA lead-safe certification does a Electric Lighting Equipment Manufacturing need?
- Under the EPA Renovation, Repair and Painting (RRP) Rule, contractors working on pre-1978 homes or child-occupied facilities where lead paint may be disturbed must be EPA Lead-Safe Certified. This requires an 8-hour initial training course from an EPA-accredited provider, firm certification ($300 fee to EPA), and lead-safe work practices (containment, HEPA vacuuming). Recertification is required every 5 years. Violations carry fines up to $41,000 per day.
- Does a Electric Lighting Equipment Manufacturing need a contractor license in multiple states?
- Contractor licenses are state-specific with limited reciprocity. Many states have partial reciprocity agreements recognizing the exam portion of the license from another state, but you'll still need to apply, pay fees, and may need to pass the state-specific business/law portion. Some states (notably California, Florida, and Arizona) have strict licensing requirements with no reciprocity. Always check the target state's contractor licensing board before performing work across state lines.
- What are prevailing wage (Davis-Bacon) requirements for a Electric Lighting Equipment Manufacturing?
- The Davis-Bacon Act requires payment of locally prevailing wages and fringe benefits on federal construction contracts exceeding $2,000. Similar state-level prevailing wage laws (Little Davis-Bacon) apply to state-funded projects in about 32 states. Contractors must submit certified payroll reports (Form WH-347) weekly listing each worker's classification, hours, rate, and fringe benefits. Willful violations can result in debarment from federal contracts for up to 3 years.