SIC 4731 — ARRANGEMENT OF TRANSPORTATION OF FREIGHT & CARGO
Office of Energy & Transportation
See the full crosswalk with NAICS matches, SBA size standards, and conversion guidance.
Office of Energy & Transportation
See the full crosswalk with NAICS matches, SBA size standards, and conversion guidance.
Confirm that ARRANGEMENT OF TRANSPORTATION OF FREIGHT & CARGO 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.
| 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 |
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)
Arranges transportation of freight between shippers and carriers, operating a brokerage office.
Owns a fleet of licensed taxicabs operating within a city under a municipal taxi commission.
Provides outsourced student transportation services under contract with local school districts.
Operates luxury charter motorcoaches for tours, corporate events, and group travel.
| Feature | Description |
|---|---|
| Official name | Standard Industrial Classification (SIC) 1987 |
| Maintained by | Referenced by the U.S. Securities and Exchange Commission for filing classification |
| Purpose | Legacy industry taxonomy used before NAICS became the current standard |
| Primary use | SEC/EDGAR filings, older business records, historical market databases |
| SEC office | Office of Energy & Transportation |