424940 — Tobacco Product and Electronic Cigarette Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of tobacco products, such as cigarettes, snuff, cigars, pipe tobacco, and electronic cigarettes (including related parts and accessories) (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Exclusions & Cross-References
- Merchant wholesale distribution of leaf tobacco and hemp--are classified in Industry 424590, Other Farm
- Product Raw Material Merchant Wholesalers; and
- Merchant wholesale distribution of electronic cigarette vapor liquids--are classified in Industry 424690,
- Other Chemical and Allied Products Merchant Wholesalers.
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 5194 - Tobacco and Tobacco Products (via SIC1987:5194→NAICS1997:42294→2002:424940→2007:424940→2012:424940→2017:424940→2022:424940)
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 8730 — Seeds and Nursery Stock
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 424940 valid in 2022? ▾
Yes, 424940 is a valid 6-digit 2022 NAICS national industry code representing 'Tobacco Product and Electronic Cigarette Merchant Wholesalers' under Sector 42 in the official classification index.
What is the SBA size standard for NAICS code 424940? ▾
The Small Business Administration (SBA) has established a small business size standard of 250 employees for NAICS code 424940 (Tobacco Product and Electronic Cigarette Merchant Wholesalers), calculated based on employees.
What is the legacy SIC equivalent for NAICS 424940? ▾
According to official Census Bureau concordance tables, NAICS code 424940 (Tobacco Product and Electronic Cigarette Merchant Wholesalers) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 5194 - Tobacco and Tobacco Products.
Related Pages & Tools
Further regulatory reference links for NAICS code 424940:
- 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 424940 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Tobacco Product and Electronic Cigarette 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.