NAICS 2022 industry USA Verified: Census NAICS 2022 · 2023-03-17
44-45
NAICS 44-45 — Retail Trade
Retail Trade
NAICS 44-45 is the NAICS industry code for retail trade 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 44-45?
1 Registering on SAM.gov for federal contracting — enter NAICS 44-45 as your primary industry code.
2 Checking whether the SBA size standard for retail trade 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
How to register a retail trade business in the US
1
Verify NAICS classification
Confirm that Retail Trade describes your retail trade activity.
3
Register for state sales tax permit
Apply through your state Department of Revenue before collecting sales tax from customers.
4
Monitor economic nexus thresholds
Out-of-state sellers must register in each state where sales exceed the threshold (typically $100K or 200 transactions).
5
Comply with consumer product safety regulations
CPSC requirements apply to most consumer goods; verify labeling, testing, and certification rules for your product category.
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?
Hardware Store Owner
Runs a neighborhood hardware store stocking tools, paint, plumbing, electrical, and garden supplies.
Licenses
- ●Sales tax permit
- ●City business license
- ●Hazardous materials storage permit
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
- ●State sales tax return
Vending Machine Operator
Owns and services a route of snack, beverage, and specialty vending machines placed in offices and schools.
Licenses
- ●Sales tax permit
- ●City vending permit (per location)
- ●Business license
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax return
Boutique Clothing Store Owner
Runs an independent fashion boutique selling curated apparel, accessories, and shoes in a brick-and-mortar shop.
Licenses
- ●Sales tax permit (seller's permit)
- ●City business license
- ●Certificate of occupancy
Tax Forms
- ●Schedule C or 1120-S
- ●Form 940 (FUTA)
- ●State sales tax return
Online Reseller
Sources products through retail arbitrage, wholesale, or dropshipping and sells on eBay, Amazon, and Poshmark.
Licenses
- ●Sales tax permit
- ●Resale certificate
- ●Business license
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax return
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
Frequently asked questions
- What is NAICS 44-45?
- NAICS 44-45 is the North American Industry Classification System code for Retail Trade. 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 Retail Trade need?
- A Retail Trade 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 Retail Trade business in the United States?
- To register a Retail Trade 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 Retail Trade 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 Retail Trade 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 Retail Trade describes your main line of business, NAICS 44-45 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 44-45 description and exclusions to confirm it fits your operations.
- Does a Retail Trade need to accept returns and issue refunds?
- There is no federal law requiring retailers to accept returns or offer refunds. However, if you do not accept returns, you must clearly and conspicuously disclose this before purchase (FTC). Some states (e.g., California) require a posted refund policy and allow consumers to cancel certain in-home sales within 3 days. Credit card association rules (Visa/Mastercard) have chargeback policies that effectively require you to have a fair return policy. Clearly post your refund policy at the register and on receipts.
- What are the rules for gift cards sold by a Retail Trade?
- The federal Credit CARD Act of 2009 sets rules for gift cards, store gift cards, and general-use prepaid cards: funds cannot expire for at least 5 years from the date of purchase or last reload; dormancy/inactivity fees can only be charged after 12 months of inactivity and no more than one fee per month; all fees and expiration dates must be clearly disclosed on the card or packaging. Some states have stronger protections (California prohibits any expiration dates on gift cards).
- In which states does a Retail Trade need to collect sales tax?
- Under the South Dakota v. Wayfair decision, a Retail Trade must collect sales tax in any state where it has economic nexus — typically $100,000 in gross revenue or 200 separate transactions into the state in the current or previous calendar year. Some states use a higher threshold ($250K-$500K). Marketplace facilitators like Amazon, eBay, and Etsy collect on your behalf in most states. Physical presence (store, office, warehouse, employees) creates nexus immediately in that state. Register through each state's department of revenue or use a sales tax automation service.
- Does a Retail Trade need a resale certificate?
- Yes. A resale certificate (also called reseller permit or tax exemption certificate) allows a Retail Trade to purchase inventory tax-free from suppliers since sales tax will be collected from the end customer. Each state issues its own certificate — you typically need one from your home state, which suppliers in other states may accept (via the Multistate Tax Commission uniform certificate). Never use a resale certificate for items you consume yourself; that triggers use tax liability and potential penalties.