488410 — Motor Vehicle Towing
Description
This industry comprises establishments primarily engaged in towing light or heavy motor vehicles, both local and long-distance. These establishments may provide incidental services, such as storage and emergency road repair services (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Exclusions & Cross-References
- Operating gasoline stations--are classified in Industry Group 4571, Gasoline Stations;
- Providing automotive repair and maintenance--are classified in Industry Group 8111, Automotive Repair
- and Maintenance;
- Both retailing automotive parts and accessories, and repairing automobiles--are classified in Industry
- 441330, Automotive Parts and Accessories Retailers; and
- Repossessing motor vehicles--are classified in U.S. Industry 561491, Repossession Services.
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 7549 - Automotive Services, Except Repair and Carwashes (via SIC1987:7549→NAICS1997:48841→2002:488410→2007:488410→2012:488410→2017:488410→2022:488410)
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 V227 — Navigational Aid and Pilotage Services
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 488410 valid in 2022? ▾
Yes, 488410 is a valid 6-digit 2022 NAICS national industry code representing 'Motor Vehicle Towing' under Sector 48-49 in the official classification index.
What is the SBA size standard for NAICS code 488410? ▾
The Small Business Administration (SBA) has established a small business size standard of $9,000,000 for NAICS code 488410 (Motor Vehicle Towing), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 488410? ▾
According to official Census Bureau concordance tables, NAICS code 488410 (Motor Vehicle Towing) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 7549 - Automotive Services, Except Repair and Carwashes.
Related Pages & Tools
Further regulatory reference links for NAICS code 488410:
- Sector 48-49 Directory Hub — List of related industries in the Transportation and Warehousing sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 488410 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Motor Vehicle Towing).
- IRS PBA Code for Tow Truck — Principal Business Activity tax reporting details.
- IRS PBA Code for Towing — Principal Business Activity tax reporting details.
- 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.