423140 — Motor Vehicle Parts (Used) Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of used motor vehicle parts (except used tires and tubes) and establishments primarily engaged in dismantling motor vehicles for the purpose of selling the parts.
Exclusions & Cross-References
- Dismantling motor vehicles for the purpose of selling scrap--are classified in Industry 423930, Recyclable
- Material Merchant Wholesalers; and
- Merchant wholesale distribution of new and/or used tires and tubes--are classified in Industry 423130, Tire
- and Tube Merchant Wholesalers.
Overview Facts
| NAICS Code | 423140 |
|---|---|
| Industry Title | Motor Vehicle Parts (Used) Merchant Wholesalers |
| SBA Size Standard | 125 employees |
| U.S. Establishments | 1,805 (Census CBP, 2023) |
| IRS PBA Code | 423100 (rolled-up match) |
| Sectors Hierarchy | Sector 42 → 423 → 4231 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 5015 - Motor Vehicle Parts, Used (via SIC1987:5015→NAICS1997:42114→2002:423140→2007:423140→2012:423140→2017:423140→2022:423140)
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 H223 — Equipment and Materials Testing: Ground Effect Vehicles, Motor Vehicles, Trailers, and Cycles
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 423140:
- 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.
- 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.
Related Industries in 4231
Frequently Asked Questions (FAQ)
Is 423140 a valid 2022 NAICS code?
NAICS 423140 is 'Motor Vehicle Parts (Used) Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 125 employees.
What is the SBA size standard for NAICS 423140?
The SBA small business size standard for NAICS 423140 is 125 employees (based on employees).
What is the legacy SIC code mapping for 423140?
NAICS code 423140 maps to the legacy 1987 SIC codes: 5015 - Motor Vehicle Parts, Used.