NAICS 423860 — Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers
Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers
NAICS 423860 is the national industry code for transportation equipment and supplies (except motor vehicle) merchant wholesalers establishments in the United States. The Small Business Administration sets a size standard of 175 for this classification. 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 423860?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers
View full 2022 → 2017 crosswalkTransportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers
How to register a transportation equipment and supplies (except motor vehicle) merchant wholesalers business in the US
Confirm that Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers accurately describes your primary transportation activity.
Apply online at IRS.gov if you operate as a partnership, corporation, or have employees.
IRS EIN applicationApply for MC number through FMCSA if operating interstate commercial motor vehicles.
Update your Motor Carrier Identification Report every two years.
International Fuel Tax Agreement and International Registration Plan for multi-state operations.
Minimum coverage levels depend on vehicle type and cargo — verify with FMCSA minimums.
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?
Moves shipping containers between seaports and nearby rail yards or distribution centers.
- ●CDL Class A
- ●TWIC card (port access)
- ●DOT/MC number
- ●Port concession
- ●Schedule C (Form 1040)
- ●IFTA quarterly
- ●Form 2290 (HVUT)
Operates tractor-trailers moving freight across state lines under DOT and FMCSA authority.
- ●CDL Class A
- ●DOT medical card
- ●MC operating authority
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●IFTA quarterly fuel tax
Provides local package delivery for e-commerce platforms using a cargo van or box truck.
- ●State driver's license
- ●DOT number (if over 10,001 lbs GVWR)
- ●Local business license
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 1040-ES
Runs a residential and commercial moving service with a fleet of trucks and a crew of movers.
- ●DOT number
- ●MC operating authority
- ●State moving permit
- ●Cargo insurance
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
- ●IFTA quarterly fuel tax
Frequently asked questions
- What is NAICS 423860?
- NAICS 423860 is the North American Industry Classification System code for Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers. 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 Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers need?
- A Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers 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 Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers business in the United States?
- To register a Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers 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 Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers 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 Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers 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 Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers describes your main line of business, NAICS 423860 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 423860 description and exclusions to confirm it fits your operations.
- Does a Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers need to join a DOT drug and alcohol testing consortium?
- Yes, any owner-operator with a CDL operating under FMCSA authority must enroll in a DOT drug and alcohol testing consortium for pre-employment, random, post-accident, reasonable suspicion, and return-to-duty testing. The consortium manages your random testing pool and maintains records. Annual MIS (Management Information System) reports are due by March 15 each year summarizing testing data.
- Do I need a USDOT number for my Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers?
- You need a USDOT number if you operate commercial vehicles over 10,001 lbs GVWR in interstate commerce, transport hazardous materials requiring placards, or transport more than 8 passengers (including driver) for compensation. Most states also require a USDOT number for intrastate operations. Register at the FMCSA Unified Registration System (URS). Failure to register can result in fines up to $16,000 per day.
- What is an MC number and when does a Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers need one?
- An MC (Motor Carrier) number is FMCSA operating authority required for for-hire carriers transporting regulated commodities across state lines. you need MC authority if you transport property or passengers for compensation in interstate commerce. The application fee is $300 per authority type. You must also file BOC-3 (process agent) and maintain BMC-84 or BMC-85 insurance/bond coverage.
- What insurance does a Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers 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.