Convert SIC 5400 to NAICS
RETAIL-FOOD STORES
Try another SIC code
NAICS 2022 matches (5)
Heuristic matches based on title similarity between SIC and NAICS classifications.
Food Crops Grown Under Cover
Other Food Crops Grown Under Cover
Other Food Crops Grown Under Cover
Food Manufacturing
Animal Food Manufacturing
Animal Food Manufacturing
Frequently asked questions
- What is NAICS 5400?
- NAICS 5400 is the North American Industry Classification System code for RETAIL-FOOD STORES. 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-FOOD STORES need?
- A RETAIL-FOOD STORES 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-FOOD STORES business in the United States?
- To register a RETAIL-FOOD STORES 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-FOOD STORES 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-FOOD STORES 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-FOOD STORES describes your main line of business, NAICS 5400 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 5400 description and exclusions to confirm it fits your operations.
- Does a RETAIL-FOOD STORES need USDA inspection or FDA oversight?
- Meat, poultry, and processed egg products require continuous USDA FSIS inspection at the federal level. FDA oversees all other food products including produce, seafood, dairy, baked goods, and packaged foods. FDA requires food facility registration renewed biennially between October 1 and December 31. FDA conducts inspections under the FSMA Preventive Controls rule, which requires a written food safety plan and a Preventive Controls Qualified Individual (PCQI).
- Can a RETAIL-FOOD STORES operate under cottage food laws from home?
- Many states allow cottage food operations where you can prepare certain non-potentially-hazardous foods (baked goods, jams, dry mixes, candies) from a home kitchen without a commercial facility. Revenue caps typically range from $20,000 to $80,000 annually depending on the state. Direct-to-consumer sales only (no wholesale or online shipping in most states). Labeling must include ingredients, allergens, producer name, and a disclaimer that the product was made in a home kitchen not inspected by the health department.
- What FDA labeling requirements apply to a RETAIL-FOOD STORES?
- All packaged foods sold in the US must comply with FDA labeling regulations under 21 CFR 101. Labels must include: statement of identity, net quantity, nutrition facts panel (unless exempt as a small business under $500K revenue), ingredient list in descending order, allergen declaration (top 9 major allergens), and manufacturer/packer/distributor name and address. Menu labeling for chain restaurants with 20+ locations must include calorie counts.
- What are the ServSafe or food safety manager requirements for a RETAIL-FOOD STORES?
- Most state health codes require at least one certified food protection manager (CFPM) per establishment, obtained by passing an ANSI-accredited exam like ServSafe, National Registry, or Learn2Serve. The certification is valid for 5 years. Your manager certification must be posted on-site. All other food handlers should complete a food handler training course (required by many states and local jurisdictions) within 30 days of hire.
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 dine-in restaurant with a commercial kitchen, serving staff, and liquor license.
- ●Health department permit
- ●Liquor license (if applicable)
- ●Certificate of occupancy
- ●Food handler cards
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
- ●State sales tax return
Provides off-premise food service for weddings, corporate events, and private parties.
- ●Catering permit
- ●Health department certification
- ●Liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax return
Operates a retail and wholesale bakery producing breads, pastries, and custom cakes.
- ●Health permit
- ●Food processor registration (FDA)
- ●Cottage food permit (if home-based)
- ●Schedule C or 1120-S
- ●Schedule SE
- ●State sales tax return
Runs a neighborhood café serving espresso drinks, baked goods, and light fare.
- ●Food service permit
- ●Health department license
- ●Sign permit
- ●Music license (BMI/ASCAP)
- ●Schedule C or 1065
- ●Form 940 (FUTA)
- ●State sales tax return