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NAICS 2022 industryGroup USA Verified: Census NAICS 2022 · 2023-03-17
8113

NAICS 8113 — Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance

Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance

NAICS 8113 is the industry group code for commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance 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 8113?

1 Registering on SAM.gov for federal contracting — enter NAICS 8113 as your primary industry code.
2 Checking whether the SBA size standard for commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance 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 commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance business in the US

1
Verify NAICS classification

Confirm that Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance matches your manufacturing or production activity.

2
Register for an EIN (Form SS-4)

Required for most manufacturing entities.

IRS EIN application
3
Comply with OSHA manufacturing safety standards

General industry standards (29 CFR 1910) apply; maintain workplace safety programs and records.

4
Register for state/local business license

Manufacturing operations typically require a general business license from the city or county of operation.

5
Apply for EPA permits (if applicable)

Air, water discharge, or hazardous waste permits may be required depending on production processes.

US Tax Forms & Registration

Form NameWho Files ItFrequency
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?

Sign Manufacturer

Fabricates custom indoor and outdoor signage including channel letters, monument signs, and vehicle wraps.

Licenses
  • City sign contractor license
  • Electrical sign permit (UL listing)
  • Business license
Tax Forms
  • Schedule C or 1120-S
  • Schedule SE
  • State sales tax
Metal Fabrication Shop

Welds, cuts, and assembles structural steel, railings, and custom metalwork for construction clients.

Licenses
  • AWS welding certification
  • OSHA compliance
  • City manufacturing permit
Tax Forms
  • Form 1065 or 1120-S
  • Form 940 (FUTA)
  • Form 941
3D Printing & Prototyping Service

Provides rapid prototyping, low-volume production, and custom 3D-printed parts for inventors and engineers.

Licenses
  • Business license
  • Product liability insurance
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
  • State sales tax
CNC Machine Shop Owner

Runs a precision machining shop producing custom metal parts for aerospace, automotive, and medical clients.

Licenses
  • City manufacturing permit
  • EPA air quality permit (if emissions)
  • OSHA compliance program
Tax Forms
  • Form 1120 or 1120-S
  • Form 940 (FUTA)
  • Form 941
  • State manufacturing tax exemption

Who is this code for

Occupations and roles commonly associated with this classification

Source: O*NET / BLS occupation data · O*NET 30.2 / BLS SOC

Child codes (1)

Frequently asked questions

What is NAICS 8113?
NAICS 8113 is the North American Industry Classification System code for Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance. 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 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance need?
A Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance 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 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance business in the United States?
To register a Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance 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 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance 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 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance 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 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance describes your main line of business, NAICS 8113 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 8113 description and exclusions to confirm it fits your operations.
What state tax exemptions apply to manufacturers like a Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance?
Many states offer manufacturing tax exemptions and incentives: sales tax exemption on machinery, equipment, and raw materials used in manufacturing (not just resold); reduced property tax rates in some counties; investment tax credits; R&D tax credits (federal + many states); enterprise zone benefits; and industrial revenue bonds for capital projects. Each state has its own definition of manufacturing and qualifying purchases. Apply for exemption certificates through the state department of revenue.
Does a Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance need an EPA hazardous waste generator ID?
Yes, if your facility generates any amount of hazardous waste (characteristic or listed under RCRA). Three tiers: Conditionally Exempt Small Quantity Generator (under 220 lbs/month and 2.2 lbs acute), Small Quantity Generator (220-2,200 lbs/month), Large Quantity Generator (over 2,200 lbs/month). Each tier has escalating requirements for accumulation time, storage, training, contingency plans, and biennial reporting. Obtain an EPA ID number via EPA Form 8700-12 and your state environmental agency.
What UL or safety certifications does a Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance need for products?
UL (Underwriters Laboratories), ETL, CSA, or equivalent NRTL (Nationally Recognized Testing Laboratory) certification is not federally mandated by law for most products, but is effectively required because retailers will not stock unlisted electrical/electronic products, building codes require listed products, and liability insurers strongly prefer certified products. OSHA recognizes NRTLs that meet 29 CFR 1910.7. FCC certification is required for electronic devices that emit RF energy. FDA premarket approval is required for medical devices (Class II 510(k), Class III PMA).
What environmental permits does a Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance need?
Manufacturing operations typically need several environmental permits. Air quality: state operating permit or Title V permit if emitting above thresholds (Clean Air Act). Water: NPDES permit for process wastewater discharge (Clean Water Act). Hazardous waste: RCRA generator ID and manifest tracking for waste disposal. Stormwater: multi-sector general permit (MSGP) for industrial stormwater runoff. Tier II reporting for hazardous chemical storage above 10,000 lbs (EPCRA). All permits are through your state environmental agency or EPA regional office.

Official resources

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