SIC 7359 — Equipment Rental and Leasing, NEC
Official OSHA SIC Manual Definition
Establishments primarily engaged in renting or leasing (except finance leasing) equipment, not elsewhere classified. Establishments primarily engaged in finance leasing are classified in Finance, Industry 6159. Establishments renting and leasing automobiles and trucks without drivers are classified in Industry Group 751; those renting automobiles with drivers are classified in Transportation and Public Utilities, Industry 4119; those renting trucks with drivers are classified in Transportation and Public Utilities, Industry Group 421; those renting personal items such as lockers (other than refrigerated), clothes, and pillows are classified in Industry 7299; those renting amusement and recreation items, such as bicycles, canoes, and beach chairs and accessories are classified in Industry 7999; and those renting commercial boats are classified in Transportation and Public Utilities, Industry 4499. Establishments producing machinery and equipment (including computers and other data processing equipment) which lease or sell their products are classified in Division D, Manufacturing. Manufacturers'sales branches or offices leasing or selling the machinery and equipment of their manufacturing plant are classified in Division F, Wholesale Trade. Establishments primarily engaged in leasing computer time, including time sharing services, are classified in Industry 7374; and those renting or leasing computers or data processing equipment are classified in Industry 7377.
Description & Classification
SIC code 7359 representing 'Equipment Rental and Leasing, NEC' is an industry category in the Standard Industrial Classification (SIC) system under U.S. OSHA and Federal procurement registers.
Modern NAICS Crosswalk
Trace the modern equivalent classifications in the 2022 North American Industry Classification System (NAICS) database:
- NAICS 532420 - Office Machinery and Equipment Rental and Leasing (via SIC1987:7359→NAICS1997:53242→2002:532420→2007:532420→2012:532420→2017:532420→2022:532420)
- NAICS 562991 - Septic Tank and Related Services (via SIC1987:7359→NAICS1997:562991→2002:562991→2007:562991→2012:562991→2017:562991→2022:562991)
- NAICS 532210 - Consumer Electronics and Appliances Rental (via SIC1987:7359→NAICS1997:53221→2002:532210→2007:532210→2012:532210→2017:532210→2022:532210)
- NAICS 532411 - Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing (via SIC1987:7359→NAICS1997:532411→2002:532411→2007:532411→2012:532411→2017:532411→2022:532411)
- NAICS 532310 - General Rental Centers (via SIC1987:7359→NAICS1997:53231→2002:532310→2007:532310→2012:532310→2017:532310→2022:532310)
- NAICS 532412 - Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing (via SIC1987:7359→NAICS1997:532412→2002:532412→2007:532412→2012:532412→2017:532412→2022:532412)
- NAICS 532289 - All Other Consumer Goods Rental (via SIC1987:7359→NAICS1997:532299→2002:532299→2007:532299→2012:532299→2017:532289→2022:532289)
- NAICS 532490 - Other Commercial and Industrial Machinery and Equipment Rental and Leasing (via SIC1987:7359→NAICS1997:53249→2002:532490→2007:532490→2012:532490→2017:532490→2022:532490)
Classification Details
| SIC Code | 7359 |
|---|---|
| Industry Title | Equipment Rental and Leasing, NEC |
| Division | Division I: Services |
| Major Group | Major Group 73: Business Services |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 1987 SIC Concordance / 2026-08-08 |
SIC vs NAICS Compliance & Common Mismatches
Legacy SIC code 7359 classifies commercial operations based on primary end-product or service output under the 1987 federal framework. In contrast, modern 2022 NAICS codes group establishments based on production process inputs.
When submitting public disclosures to SEC EDGAR or determining OSHA workplace safety log recordkeeping exemptions (29 CFR Part 1904), rely strictly on the official OSHA 4-digit SIC classification rather than an automated commercial translation.
💡 Expert Guidance: SIC to NAICS Conversion
Common Compliance Mistake: Many contractors and B2B analysts confuse legacy 4-digit SIC codes like 7359 with modern 6-digit NAICS codes. Ensure that you use the correct active 2022 NAICS code (e.g. from the crosswalk below) when submitting representations on SAM.gov, as federal contracting officers only accept modern NAICS codes.
Related Pages & Tools
Further regulatory reference links for legacy SIC code 7359:
- SIC Codes Complete Compliance Guide — Detailed history and active legal applications of the SIC classification framework.
- Why Legacy SIC Codes Persist Guide — How credit systems and the SEC still rely on SIC metadata.
- SIC ↔ NAICS Crosswalk Tool — Trace industrial code conversions dynamically.
- SIC 7359 to NAICS Crosswalk — Bidirectional mapping to modern NAICS codes (Equipment Rental and Leasing, NEC).
- SIC Major Group 73 Hub — View other legacy industries in this business division.
Frequently Asked Questions (FAQ)
What industry sector is represented by legacy SIC code 7359? ▾
Legacy SIC code 7359 represents 'Equipment Rental and Leasing, NEC', categorized under Division Division I: Services and Major Group Major Group 73: Business Services. The Standard Industrial Classification (SIC) system was developed in the late 1930s.
What is the modern 2022 NAICS equivalent for legacy SIC 7359? ▾
Legacy SIC code 7359 maps to the modern 2022 NAICS industry classifications: NAICS 532420 (Office Machinery and Equipment Rental and Leasing), NAICS 562991 (Septic Tank and Related Services), NAICS 532210 (Consumer Electronics and Appliances Rental), NAICS 532411 (Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing), NAICS 532310 (General Rental Centers), NAICS 532412 (Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing), NAICS 532289 (All Other Consumer Goods Rental), NAICS 532490 (Other Commercial and Industrial Machinery and Equipment Rental and Leasing). Mappings are resolved transitively across successive updates to handle splits.
Why do credit agencies and banks still reference legacy SIC code 7359? ▾
Registries like Dun & Bradstreet, insurance underwriters, and private platforms retain SIC code 7359 because their historical financial risk data and scoring models are indexed using the legacy 4-digit SIC framework.
Does the SEC EDGAR system allow searching public filings by SIC 7359? ▾
Yes. The SEC Division of Corporation Finance assigns a primary 4-digit SIC code to public companies. You can search the EDGAR database using SIC code 7359 to group reporting peer firms.
How do OSHA safety recordkeeping rules apply to SIC code 7359? ▾
Under 29 CFR Part 1904 safety regulations, OSHA references legacy SIC codes including 7359 to determine if a physical establishment is required to maintain daily injury logs (Form 300) or is partially exempt.
What is the structural difference between SIC 7359 and NAICS codes? ▾
SIC code 7359 classifies establishments based on their final product output or market destination (what they sell), while modern NAICS codes classify them based on production processes and inputs (how they work).
What are the typical business activities classified under legacy SIC 7359? ▾
Typical business activities classified under legacy SIC 7359 are the operations associated with 'Equipment Rental and Leasing, NEC'. Mapped modern NAICS codes can be referenced for specific current examples.
Is legacy SIC code 7359 uniform across all 50 U.S. states? ▾
Yes, the Standard Industrial Classification (SIC) system, including code 7359, was published as a federal standard and remains uniform nationwide. It is still referenced by various state workers' compensation boards and departments of labor.
Sources & References
- U.S. Department of Labor (OSHA): OSHA Standard Industrial Classification (SIC) Manual — Code 7359
- U.S. Census Bureau: 1987 SIC to 2022 NAICS Concordance Tables
- Federal Reserve Board: Industrial Production & Capacity Utilization Classifications
- Internal Revenue Service (IRS): Schedule C Principal Business Activity (PBA) Industry Concordance
- Office of Management and Budget (OMB): Standard Industrial Classification Systems Governance