NAICS 3391 — Medical Equipment and Supplies Manufacturing
Medical Equipment and Supplies Manufacturing
NAICS 3391 is the industry group code for medical equipment and supplies 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 3391?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
How to register a medical equipment and supplies manufacturing business in the US
Confirm that Medical Equipment and Supplies Manufacturing accurately describes your healthcare activity.
Healthcare providers must hold active state professional licenses for their specific discipline.
Covered entities and business associates must maintain HIPAA privacy and security policies, train staff, and conduct risk assessments.
National Provider Identifier through HHS/CMS — required for billing and electronic healthcare transactions.
If accepting federal healthcare programs, enroll via CMS PECOS or state Medicaid agency.
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?
Operates an independent medical practice providing primary or specialty care to patients.
- ●State medical license
- ●DEA registration
- ●NPI number
- ●Medicare/Medicaid enrollment
- ●Form 1065 or 1120-S (PC/PLLC)
- ●Form 940 (FUTA)
- ●Form 941
Runs a general or specialty dental office with hygienists, assistants, and front-office staff.
- ●State dental license
- ●DEA registration
- ●NPI number
- ●Dental board registration
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Provides spinal adjustment, wellness care, and rehabilitative therapy in an independent clinic.
- ●State chiropractic license
- ●NPI number
- ●Board certification
- ●Malpractice insurance
- ●Schedule C or 1120-S
- ●Schedule SE
- ●Form 1040-ES
Offers outpatient physical therapy, sports rehab, and post-surgical recovery services.
- ●State PT license
- ●NPI number
- ●Medicare enrollment (opt-out or enrolled)
- ●Malpractice insurance
- ●Schedule C or 1120-S (PLLC)
- ●Schedule SE
- ●Form 1040-ES
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 3391?
- NAICS 3391 is the North American Industry Classification System code for Medical Equipment and Supplies 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 Medical Equipment and Supplies Manufacturing need?
- A Medical Equipment and Supplies 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 Medical Equipment and Supplies Manufacturing business in the United States?
- To register a Medical Equipment and Supplies 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 Medical Equipment and Supplies 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 Medical Equipment and Supplies 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 Medical Equipment and Supplies Manufacturing describes your main line of business, NAICS 3391 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 3391 description and exclusions to confirm it fits your operations.
- What HIPAA requirements apply to a Medical Equipment and Supplies Manufacturing?
- HIPAA applies if you are a covered entity (healthcare provider who transmits health information electronically) or a business associate. Requirements include: HIPAA Privacy Rule (patient rights, PHI use/disclosure limits), HIPAA Security Rule (administrative, physical, and technical safeguards for ePHI), and HIPAA Breach Notification Rule (notify patients and HHS within 60 days). Annual risk analysis is mandatory. HIPAA violations carry fines from $100 to $50,000+ per violation, up to $1.5M annually per provision.
- Does a Medical Equipment and Supplies Manufacturing need an NPI number?
- Yes. Any healthcare provider who transmits health information electronically and is a covered entity under HIPAA must obtain a National Provider Identifier (NPI), a unique 10-digit number issued by CMS. The NPI is used on all standard HIPAA transactions (claims, referrals, prescriptions). Apply at nppes.cms.hhs.gov. There is no fee. Type 1 NPIs are for individual providers; Type 2 NPIs are for organizational providers. You must update your NPI record within 30 days of changes.
- How does a Medical Equipment and Supplies Manufacturing enroll with Medicare and Medicaid?
- Enroll through CMS PECOS (Provider Enrollment, Chain, and Ownership System) online or via paper Form CMS-855. You'll need your NPI, state license, DEA certificate (if prescribing), malpractice insurance, and bank account for EFT payments. Medicare enrollment processes as a Group Practice (CMS-855B) or Individual Practitioner (CMS-855I). Medicaid enrollment is state-specific but uses a common data set. Revalidation is required every 3-5 years. Enrollment can take 60-90 days.
- What is a Business Associate Agreement (BAA) and does a Medical Equipment and Supplies Manufacturing need one?
- A Business Associate Agreement (BAA) is a HIPAA-required contract between a covered entity and any vendor that creates, receives, maintains, or transmits protected health information (PHI) on their behalf. Common BAs include EHR vendors, billing services, cloud hosting, IT support, shredding services, and answering services. The BAA must specify permitted PHI uses, require BA to implement safeguards, report breaches, and ensure subcontractors also comply. BAAs are legally mandatory — working without one is a HIPAA violation.