NAICS 2022 industry USA Verified: Census NAICS 2022 · 2023-03-17
48423
NAICS 48423 — Specialized Freight (except Used Goods) Trucking, Long-Distance
Specialized Freight (except Used Goods) Trucking, Long-Distance
NAICS 48423 is the NAICS industry code for specialized freight (except used goods) trucking, long-distance 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 48423?
1 Registering on SAM.gov for federal contracting — enter NAICS 48423 as your primary industry code.
2 Checking whether the SBA size standard for specialized freight (except used goods) trucking, long-distance 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 specialized freight (except used goods) trucking, long-distance business in the US
1
Verify NAICS classification
Confirm that Specialized Freight (except Used Goods) Trucking, Long-Distance accurately describes your primary transportation activity.
2
Register for an EIN (Form SS-4)
Apply online at IRS.gov if you operate as a partnership, corporation, or have employees.
IRS EIN application3
Obtain DOT operating authority
Apply for MC number through FMCSA if operating interstate commercial motor vehicles.
4
File biennial MCS-150 update
Update your Motor Carrier Identification Report every two years.
5
Register for state-level IFTA / IRP
International Fuel Tax Agreement and International Registration Plan for multi-state operations.
6
Maintain commercial auto liability insurance
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?
Towing Company Owner
Operates a fleet of tow trucks providing roadside assistance, accident recovery, and impound services.
Licenses
- ●State tow truck permit
- ●DOT number
- ●Wrecker license
- ●Insurance and bond
Tax Forms
- ●Schedule C or 1120-S
- ●Form 940 (FUTA)
- ●Form 2290 (HVUT)
Third-Party Logistics Coordinator
Provides outsourced logistics and supply chain management services to manufacturers and retailers.
Licenses
- ●Freight broker license
- ●Cargo insurance
- ●WMS/TMS software
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Port Drayage Operator
Moves shipping containers between seaports and nearby rail yards or distribution centers.
Licenses
- ●CDL Class A
- ●TWIC card (port access)
- ●DOT/MC number
- ●Port concession
Tax Forms
- ●Schedule C (Form 1040)
- ●IFTA quarterly
- ●Form 2290 (HVUT)
Long-Haul Truck Driver
Operates tractor-trailers moving freight across state lines under DOT and FMCSA authority.
Licenses
- ●CDL Class A
- ●DOT medical card
- ●MC operating authority
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●IFTA quarterly fuel tax
Child codes (1)
Frequently asked questions
- What is NAICS 48423?
- NAICS 48423 is the North American Industry Classification System code for Specialized Freight (except Used Goods) Trucking, Long-Distance. 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, Long-Distance need?
- A Specialized Freight (except Used Goods) Trucking, Long-Distance 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, Long-Distance business in the United States?
- To register a Specialized Freight (except Used Goods) Trucking, Long-Distance 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, Long-Distance 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, Long-Distance 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, Long-Distance describes your main line of business, NAICS 48423 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 48423 description and exclusions to confirm it fits your operations.
- Does a Specialized Freight (except Used Goods) Trucking, Long-Distance 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, Long-Distance?
- 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, Long-Distance 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 Specialized Freight (except Used Goods) Trucking, Long-Distance?
- 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.