NAICS 42444 — Poultry and Poultry Product Merchant Wholesalers
Poultry and Poultry Product Merchant Wholesalers
NAICS 42444 is the NAICS industry code for poultry and poultry product merchant wholesalers 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 42444?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
How to register a poultry and poultry product merchant wholesalers business in the US
Confirm that Poultry and Poultry Product Merchant Wholesalers matches your agricultural production activity.
Required for most agricultural business entities — sole proprietors may use SSN.
IRS EIN applicationContact USDA Farm Service Agency for farm programs, crop insurance, and agricultural certifications.
Produce safety rule and preventive controls may apply for certain agricultural operations under the Food Safety Modernization Act.
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?
Raises broiler chickens or laying hens for meat and egg production under a contract or independent model.
- ●State poultry registration
- ●Egg handler/candler license
- ●NPDES permit (large CAFOs)
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
Operates a dairy operation producing raw milk sold to cooperatives or processed for direct sale.
- ●Grade A dairy permit (Pasteurized Milk Ordinance)
- ●State milk handler license
- ●CAFO permit
- ●Form 1065 or 1120-S (family farm)
- ●Schedule F
- ●Form 940 (FUTA)
Grows wine grapes and produces estate wines for tasting room sales and wholesale distribution.
- ●TTB winery permit (Federal Basic Permit)
- ●State winery license
- ●COLA label approvals
- ●Form 1065 or 1120-S
- ●TTB excise tax return
- ●State excise tax
Produces ornamental plants, flowers, and starter vegetables in controlled-environment greenhouses for retail.
- ●Nursery/floriculture license (state)
- ●Pesticide applicator permit
- ●Plant pest permit
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
Child codes (1)
Frequently asked questions
- What is NAICS 42444?
- NAICS 42444 is the North American Industry Classification System code for Poultry and Poultry Product 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 Poultry and Poultry Product Merchant Wholesalers need?
- A Poultry and Poultry Product 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 Poultry and Poultry Product Merchant Wholesalers business in the United States?
- To register a Poultry and Poultry Product 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 Poultry and Poultry Product 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 Poultry and Poultry Product 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 Poultry and Poultry Product Merchant Wholesalers describes your main line of business, NAICS 42444 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 42444 description and exclusions to confirm it fits your operations.
- Does a Poultry and Poultry Product Merchant Wholesalers need to register as a farm with the USDA FSA?
- You need an FSA farm number (Form FSA-211) to participate in USDA programs including commodity programs, conservation programs (CRP, EQIP), disaster assistance, and crop insurance. Registration is at your local FSA county office. You'll need to provide land descriptions, ownership records, and operating structure documentation. The farm number tracks all land you operate (owned and leased) and remains even if specific parcels change. Highly erodible land (HEL) and wetland conservation compliance is required.
- What livestock and meat processing rules apply to a Poultry and Poultry Product Merchant Wholesalers?
- Meat for commercial sale must be processed at a USDA-inspected facility (FSIS) or a state-inspected facility with equal-to standards. Custom exempt slaughter (for the owner's own consumption only, not for sale) does not require federal inspection. Livestock identification (ear tags, brand inspection in Western states) is required for interstate movement. Antibiotic use follows FDA Veterinary Feed Directive (VFD) rules. Renderers and dead animal disposal must follow state environmental regulations. Transportation follows the 28-hour law for animal welfare.
- Does a Poultry and Poultry Product Merchant Wholesalers need a CAFO permit for livestock?
- Concentrated Animal Feeding Operations (CAFOs) above certain animal thresholds require a National Pollutant Discharge Elimination System (NPDES) permit from the state environmental agency or EPA. Thresholds: 1,000 animal units equals roughly 700 mature dairy cows, 2,500 swine over 55 lbs, or 125,000 broiler chickens. The permit requires a Nutrient Management Plan (NMP), annual reporting, and manure/runoff containment. Operations below thresholds may still need a state permit if they discharge to waters of the US.
- What FDA Food Safety Modernization Act (FSMA) rules apply to a Poultry and Poultry Product Merchant Wholesalers?
- The FSMA Produce Safety Rule applies to farms growing, harvesting, packing, or holding covered produce (typically fruits and vegetables eaten raw) with average annual sales over $25,000 in produce. Requires water quality testing (generic E. coli), worker health/hygiene training, soil amendments management, and animal intrusion monitoring. Farms under $25K or with a qualified exemption (direct sales to consumers/restaurants exceeding 50% and within 275 miles) have modified requirements with labeling documentation.