NAICS 3362 — Motor Vehicle Body and Trailer Manufacturing
Motor Vehicle Body and Trailer Manufacturing
NAICS 3362 is the industry group code for motor vehicle body and trailer 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 3362?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
How to register a motor vehicle body and trailer manufacturing business in the US
Confirm that Motor Vehicle Body and Trailer Manufacturing matches your manufacturing or production activity.
General industry standards (29 CFR 1910) apply; maintain workplace safety programs and records.
Manufacturing operations typically require a general business license from the city or county of operation.
Air, water discharge, or hazardous waste permits may be required depending on production processes.
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
Child codes (1)
Frequently asked questions
- What is NAICS 3362?
- NAICS 3362 is the North American Industry Classification System code for Motor Vehicle Body and Trailer 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 Motor Vehicle Body and Trailer Manufacturing need?
- A Motor Vehicle Body and Trailer 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 Motor Vehicle Body and Trailer Manufacturing business in the United States?
- To register a Motor Vehicle Body and Trailer 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 Motor Vehicle Body and Trailer 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 Motor Vehicle Body and Trailer 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 Motor Vehicle Body and Trailer Manufacturing describes your main line of business, NAICS 3362 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 3362 description and exclusions to confirm it fits your operations.
- Does a Motor Vehicle Body and Trailer Manufacturing 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 Motor Vehicle Body and Trailer Manufacturing 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 Motor Vehicle Body and Trailer Manufacturing 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 Motor Vehicle Body and Trailer Manufacturing?
- 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.