423740 — Refrigeration Equipment and Supplies Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of refrigeration equipment (except household-type refrigerators, freezers, and air-conditioners) (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Illustrative Examples
- Cold storage machinery merchant wholesalers
- Refrigerated display cases merchant wholesalers
- Commercial refrigerators merchant wholesalers
- Water coolers merchant wholesalers
Exclusions & Cross-References
- Merchant wholesale distribution of household-type refrigerators, freezers, and room air-conditioners--are
- classified in Industry 423620, Household Appliances, Electric Housewares, and Consumer Electronics
- Merchant Wholesalers;
- Merchant wholesale distribution of air-conditioning equipment (except room units)--are classified in
- Industry 423730, Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers;
- Merchant wholesale distribution of refrigerants--are classified in Industry 424690, Other Chemical and
- Allied Products Merchant Wholesalers; and
- Repairing and maintaining commercial refrigeration equipment--are classified in Industry 811310,
- Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and
- Maintenance.
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 5078 - Refrigeration Equipment and Supplies (via SIC1987:5078→NAICS1997:42174→2002:423740→2007:423740→2012:423740→2017:423740→2022:423740)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC L044 — Technical Representation Services: Furnace, Steam Plant, and Drying Equipment; and Nuclear Reactors
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 423740 valid in 2022? ▾
Yes, 423740 is a valid 6-digit 2022 NAICS national industry code representing 'Refrigeration Equipment and Supplies Merchant Wholesalers' under Sector 42 in the official classification index.
What is the SBA size standard for NAICS code 423740? ▾
The Small Business Administration (SBA) has established a small business size standard of 125 employees for NAICS code 423740 (Refrigeration Equipment and Supplies Merchant Wholesalers), calculated based on employees.
What is the legacy SIC equivalent for NAICS 423740? ▾
According to official Census Bureau concordance tables, NAICS code 423740 (Refrigeration Equipment and Supplies Merchant Wholesalers) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 5078 - Refrigeration Equipment and Supplies.
Related Pages & Tools
Further regulatory reference links for NAICS code 423740:
- Sector 42 Directory Hub — List of related industries in the Wholesale Trade sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 423740 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Refrigeration Equipment and Supplies Merchant Wholesalers).
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.