NAICS 2022 nationalIndustry ** USA Verified: Census NAICS 2022 · 2023-03-17
335139
NAICS 335139 — Electric Lamp Bulb and Other Lighting Equipment Manufacturing
Electric Lamp Bulb and Other Lighting Equipment Manufacturing
NAICS 335139 is the national industry code for electric lamp bulb and other lighting equipment manufacturing establishments in the United States. The Small Business Administration sets a size standard of 1,250 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
SBA: 1,250
View full SBA standard
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 335139?
1 Registering on SAM.gov for federal contracting — enter NAICS 335139 as your primary industry code.
2 Checking whether the SBA size standard for electric lamp bulb and other lighting equipment manufacturing applies to your business for set-aside contracts or loans.
3 Classifying your main line of business when applying for grants, contracts, loans, or market research surveys.
4 Comparing this code against legacy NAICS 2017 records or related SIC codes for historical data alignment.
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
SBA size standard description
Electric Lamp Bulb and Other Lighting Equipment Manufacturing
How to register a electric lamp bulb and other lighting equipment manufacturing business in the US
1
Verify NAICS classification
Confirm that Electric Lamp Bulb and Other Lighting Equipment Manufacturing describes your construction or contracting activity.
2
Register for an EIN (Form SS-4)
Required for most construction business entities.
IRS EIN application3
Obtain state contractor license
Contact your state contractor licensing board — requirements vary widely by state and trade.
4
Comply with OSHA safety standards
Construction-specific OSHA standards (29 CFR 1926) apply; maintain safety program and training records.
5
Secure liability and workers' comp insurance
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?
General Contractor
Manages residential and commercial construction projects from foundation to finish, coordinating subcontractors.
Licenses
- ●State GC license (exam + bond)
- ●General liability insurance
- ●Workers' comp
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 1099-NEC (subs)
- ●Form 940 (FUTA)
- ●Form 941
Licensed Electrician
Installs, maintains, and repairs electrical systems in residential, commercial, and industrial settings.
Licenses
- ●State electrical license
- ●City/county permit pull authorization
- ●Liability insurance
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Licensed Plumber
Provides plumbing installation, repair, and emergency services for homes and businesses.
Licenses
- ●State plumbing license
- ●Backflow prevention certification
- ●Liability insurance
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
HVAC Contractor
Installs and services heating, ventilation, air conditioning, and refrigeration systems.
Licenses
- ●State HVAC/mechanical license
- ●EPA Section 608 certification
- ●NATE certification (optional)
Tax Forms
- ●Schedule C or 1120-S
- ●Schedule SE
- ●Form 1099-NEC (subs)
Trade codes using this NAICS
These Schedule B export codes explicitly reference NAICS 335139 in the Census trade classification files.
8513100000
PORTABLE ELECTRIC LAMPS
HS-6 851310
8513900000
PORTABLE ELECTRIC LAMP PARTS
HS-6 851390
8539212000
TUNGSTEN HALOGEN FILAMENT LAMPS LT=100 V
HS-6 853921
8539214040
TUNGSTEN HALOGEN FIL LAMPS GT 100V,POWER LT 500W
HS-6 853921
8539214080
TUNGSTN HALOGN FILAMNT LAMPS GT 100V,POWER GT=500W
HS-6 853921
8539224000
CHRISTMAS-TREE LAMPS LT=200 W & GT 100 V
HS-6 853922
Frequently asked questions
- What is NAICS 335139?
- NAICS 335139 is the North American Industry Classification System code for Electric Lamp Bulb and Other 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 Lamp Bulb and Other Lighting Equipment Manufacturing need?
- A Electric Lamp Bulb and Other 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 Lamp Bulb and Other Lighting Equipment Manufacturing business in the United States?
- To register a Electric Lamp Bulb and Other 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 Lamp Bulb and Other 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 Lamp Bulb and Other 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 Lamp Bulb and Other Lighting Equipment Manufacturing describes your main line of business, NAICS 335139 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 335139 description and exclusions to confirm it fits your operations.
- What contractor license does a Electric Lamp Bulb and Other Lighting Equipment Manufacturing need?
- Most states require a general contractor license for projects above a dollar threshold (typically $500-$50,000 depending on the state). Requirements include passing a trade and business/law exam, documenting 2-5 years of experience, providing a surety bond ($5,000-$100,000+), and carrying general liability insurance. Electrical, plumbing, and HVAC require separate specialty licenses in virtually all states with additional trade-specific exams.
- Does a Electric Lamp Bulb and Other Lighting Equipment Manufacturing need workers' compensation insurance?
- Workers' compensation is required in nearly every state for businesses with employees. Exceptions exist for sole proprietors and partners (who can opt-out in most states but should consider coverage) and very small employers in some states. Texas is the only state where workers' comp is entirely voluntary. Construction businesses often face higher rates due to risk classification. Failure to carry required coverage can result in fines, stop-work orders, and personal liability for workplace injuries.
- What OSHA requirements apply to a Electric Lamp Bulb and Other Lighting Equipment Manufacturing?
- All employers must provide a workplace free from recognized hazards under the OSH Act. OSHA recordkeeping (Form 300/300A/301) is required for employers with more than 10 employees unless exempt as a low-hazard industry. OSHA 10-hour or 30-hour construction outreach training is highly recommended and may be required by state law or project specifications. Fall protection (29 CFR 1926.501) is required at 6 feet in construction. Failure to comply can result in citations up to $15,625 per violation.
- Does a Electric Lamp Bulb and Other Lighting Equipment Manufacturing need a contractor bond?
- Most states require contractor license bonds (also called surety bonds) ranging from $5,000 to $100,000+ depending on license classification and project value. The bond protects consumers if the contractor fails to complete work per the contract or violates license law. Bond premiums typically cost 1-3% of the bond amount annually. Additional payment and performance bonds may be required on public works projects under the Miller Act (federal) or Little Miller Acts (state).