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SBA Standard NAICS 488190 USA

SBA Size Standard: NAICS 488190 Other Support Activities for Air Transportation — Small Business Threshold

Size Standard
$40.0
View NAICS page

SBA Description

Other Support Activities for Air Transportation

Receipts-Based Standard

Threshold from SBA Changes Receipts
$35.0

Other Support Activities for Air Transportation

Frequently asked questions

What is NAICS 488190?
NAICS 488190 is the North American Industry Classification System code for Other Support Activities for Air Transportation. 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 Other Support Activities for Air Transportation need?
A Other Support Activities for Air Transportation 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 Other Support Activities for Air Transportation business in the United States?
To register a Other Support Activities for Air Transportation 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 Other Support Activities for Air Transportation 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 Other Support Activities for Air Transportation 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 Other Support Activities for Air Transportation describes your main line of business, NAICS 488190 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 488190 description and exclusions to confirm it fits your operations.
What are the hours-of-service rules for a Other Support Activities for Air Transportation?
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 Other Support Activities for Air Transportation 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 Other Support Activities for Air Transportation?
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.
What is an MC number and when does a Other Support Activities for Air Transportation need one?
An MC (Motor Carrier) number is FMCSA operating authority required for for-hire carriers transporting regulated commodities across state lines. you need MC authority if you transport property or passengers for compensation in interstate commerce. The application fee is $300 per authority type. You must also file BOC-3 (process agent) and maintain BMC-84 or BMC-85 insurance/bond coverage.

How to qualify as a small business under NAICS 488190

1
Verify NAICS

Confirm Other Support Activities for Air Transportation describes your primary business.

2
Register at SAM.gov

Create your SAM.gov account with this NAICS code.

SAM.gov
3
Check SBA standard

Verify your business does not exceed $40.0.

4
Get EIN

IRS Form SS-4.

IRS EIN

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?

Charter Bus Service Owner

Operates luxury charter motorcoaches for tours, corporate events, and group travel.

Licenses
  • DOT operating authority
  • CDL Class B with P endorsement
  • Commercial auto liability
Tax Forms
  • Form 1120 or 1065
  • Form 2290 (HVUT)
  • Form 940 (FUTA)
Non-Emergency Medical Transport (NEMT)

Provides wheelchair-accessible van transport for Medicaid patients to medical appointments.

Licenses
  • State NEMT certification
  • Medicaid provider enrollment
  • ADA-compliant vehicle
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
  • Form 1099-NEC
Airport Shuttle Operator

Runs a shared-ride shuttle service between airports, hotels, and downtown business districts.

Licenses
  • Airport operating permit
  • City PUC license
  • Commercial fleet insurance
Tax Forms
  • Form 1065 or 1120-S
  • Form 940 (FUTA)
  • Form 941
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)

Official data

Feature Description
Official name SBA Table of Small Business Size Standards
Maintained by U.S. Small Business Administration (SBA)
Purpose Defines who qualifies as a small business under each NAICS code
Primary use Set-aside contracts, SBA lending, certifications, and SAM.gov compliance
This threshold $40.0

When do you need the SBA standard for NAICS 488190?

1 Use this SBA standard when checking if your business qualifies as small under NAICS 488190.
2 Use it before bidding on federal set-aside contracts or certifying size status in SAM.gov.
3 Use it when reviewing whether growth in receipts or employees changes your eligibility.
4 Use it when comparing the industry code itself with the compliance threshold tied to that code.