NAICS 484220 — Specialized Freight (except Used Goods) Trucking, Local
Specialized Freight (except Used Goods) Trucking, Local
NAICS 484220 is the national industry code for specialized freight (except used goods) trucking, local establishments in the United States. The Small Business Administration sets a size standard of $34.0 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 484220?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
Specialized Freight (except Used Goods) Trucking, Local
View full 2022 → 2017 crosswalkSpecialized Freight (except Used Goods) Trucking, Local
How to register a specialized freight (except used goods) trucking, local business in the US
Confirm that Specialized Freight (except Used Goods) Trucking, Local 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?
Runs a shared-ride shuttle service between airports, hotels, and downtown business districts.
- ●Airport operating permit
- ●City PUC license
- ●Commercial fleet insurance
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Operates a fleet of tow trucks providing roadside assistance, accident recovery, and impound services.
- ●State tow truck permit
- ●DOT number
- ●Wrecker license
- ●Insurance and bond
- ●Schedule C or 1120-S
- ●Form 940 (FUTA)
- ●Form 2290 (HVUT)
Provides outsourced logistics and supply chain management services to manufacturers and retailers.
- ●Freight broker license
- ●Cargo insurance
- ●WMS/TMS software
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
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)
Frequently asked questions
- What is NAICS 484220?
- NAICS 484220 is the North American Industry Classification System code for Specialized Freight (except Used Goods) Trucking, Local. 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 Specialized Freight (except Used Goods) Trucking, Local need?
- A Specialized Freight (except Used Goods) Trucking, Local 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 Specialized Freight (except Used Goods) Trucking, Local business in the United States?
- To register a Specialized Freight (except Used Goods) Trucking, Local 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 Specialized Freight (except Used Goods) Trucking, Local 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 Specialized Freight (except Used Goods) Trucking, Local 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 Specialized Freight (except Used Goods) Trucking, Local describes your main line of business, NAICS 484220 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 484220 description and exclusions to confirm it fits your operations.
- What is the UCR (Unified Carrier Registration) program for a Specialized Freight (except Used Goods) Trucking, Local?
- The UCR program requires all interstate motor carriers, freight forwarders, and brokers to pay an annual fee based on fleet size. Fees range from $41 for the smallest carriers to over $800 for large fleets. Registration opens October 1 each year and must be completed by December 31. Operating without UCR registration subjects you to roadside enforcement penalties during inspections.
- Does a Specialized Freight (except Used Goods) Trucking, Local need a CDL (Commercial Driver's License)?
- You need a CDL to operate vehicles with a GVWR of 26,001 lbs or more, vehicles designed to transport 16+ passengers (including driver), or any vehicle transporting hazardous materials requiring placards. CDLs have three classes (A, B, C) and various endorsements (H for hazmat, P for passenger, S for school bus, N for tankers). The FMCSA Drug & Alcohol Clearinghouse requires annual queries for CDL holders.
- What are the hours-of-service rules for a Specialized Freight (except Used Goods) Trucking, Local?
- FMCSA hours-of-service rules limit property-carrying drivers to 11 hours driving after 10 consecutive hours off, within a 14-hour on-duty window, with a maximum of 60 hours on-duty in 7 days or 70 hours in 8 days. Passenger carriers have different limits (10 hours driving, 15-hour window). All CDL drivers must use ELDs (electronic logging devices) unless operating under a short-haul or pre-2000 vehicle exemption.
- Does a Specialized Freight (except Used Goods) Trucking, Local 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.