NAICS 423120

Overview

The North American Industry Classification System (NAICS) classifies business establishments in the U.S., Canada, and Mexico to enable comparable economic statistics. Created by the Office of Management and Budget to replace SIC in 1997, NAICS is updated every five years, and U.S. statistical programs are transitioning to the 2022 vintage.¹
NAICS 423120 covers establishments primarily engaged in the merchant wholesale distribution of motor vehicle supplies and new parts. This industry excludes tires, used parts, certain automotive chemicals (e.g., lubricants and other chemicals classified elsewhere), and selected automotive electronics and air‑conditioning equipment. Establishments typically serve retailers, repair/service shops, fleets, and other wholesalers through warehouse-based stocking, order fulfillment, and delivery operations.²

What this NAICS covers

• Merchant wholesaling of new motor vehicle parts and supplies (e.g., filters, ignition/electrical parts, engine parts, gaskets, body/trim items).²
• Distribution of automotive accessories and tools intended for motor vehicle maintenance and repair.²
• Warehouse‑based wholesale operations that may sell to retailers, service shops, fleets, and other wholesalers (“jobber” activity).²
• Aggregating and stocking multi‑brand automotive parts for downstream channels (retailers, repair facilities, fleet maintenance).²
• Coordinating wholesale logistics (inventory, order fulfillment, and delivery) for new motor vehicle parts and supplies.²
• Excluding products classified to other NAICS such as tires/tubes, used parts, certain chemicals, and specific HVAC/electronics (see “Key inclusions and exclusions”).²

Related NAICS and PSC codes

Key inclusions and exclusions (scope boundaries)

• Includes wholesale distribution of new motor vehicle parts/supplies and automotive accessories; excludes retailing activities classified in NAICS 441330 (Automotive Parts and Accessories Retailers) and 441340 (Tire Dealers).²
• Excludes tires/tubes (NAICS 423130) and used parts (NAICS 423140).²
• Excludes lubricating oils and greases (NAICS 424720) and other automotive chemicals not elsewhere classified (NAICS 424690).²
• Excludes automotive audio/consumer electronics (NAICS 423620) and certain vehicle A/C equipment (NAICS 423730).²

SBA size standard and procurement notes

• The SBA small business size standard for NAICS 423120 is 200 employees.⁶
• SBA notes that Wholesale Trade (Sector 42) and Retail Trade (Sectors 44–45) NAICS should not be used for supply acquisitions; when offering supplies a firm did not manufacture, the nonmanufacturer rule generally applies (e.g., 500‑employee cap), alongside NAICS‑specific standards. See Sector 42 notes.⁶

Federal statistical coverage

• The Annual Wholesale Trade Survey and the Economic Census publish data for Motor Vehicle and Motor Vehicle Parts and Supplies Merchant Wholesalers, providing industry‑level sales, inventories, and operating expenses relevant to NAICS 423120 and related 4231 industries.⁴

Frequently asked questions

• What activities define NAICS 423120 versus closely related codes?
  NAICS 423120 covers merchant wholesaling of motor vehicle supplies and new parts. Tires belong in NAICS 423130; used parts in NAICS 423140. Certain chemicals, consumer electronics, and A/C components are classified under other cross‑referenced NAICS.²

• Is retail selling of auto parts included in NAICS 423120?
  No. Retailing of automotive parts and accessories is classified in NAICS 441330, and tire retailing is NAICS 441340. NAICS 423120 is for merchant wholesalers serving downstream channels rather than end consumers.²

• What is the SBA small business size standard for NAICS 423120?
  The size standard is 200 employees for NAICS 423120. SBA’s table also notes that Wholesale and Retail NAICS are not used to classify supply buys; the nonmanufacturer rule can apply for resellers of manufactured products.⁶

• Which federal datasets most often report this industry?
  The Annual Wholesale Trade Survey and the Economic Census publish estimates for Motor Vehicle and Motor Vehicle Parts and Supplies Merchant Wholesalers under NAICS 4231, which include NAICS 423120. These products provide sales, inventory, and expense measures by industry.⁴

Useful resources

• G2X — NAICS 423120
• U.S. Census — Implementation of the 2022 NAICS (transition timeline and references).¹
• U.S. Census — ESP Employer Categories: Wholesale Trade listings including 423120.³
• U.S. Census — Motor Vehicle and Motor Vehicle Parts and Supplies Merchant Wholesalers: 2022 (AWTS publication).⁴
• SBA — Table of Small Business Size Standards (effective March 17, 2023).⁶

References

1. U.S. Census Bureau, The Census Bureau’s Implementation of the 2022 NAICS, 2024. https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
2. U.S. Census Bureau, NAICS 423120 reference (archival description and cross‑references). https://www2.census.gov/econ2007/Reference_materials/htm%20files/4231201.htm
3. U.S. Census Bureau, Enterprise Statistics Program — Employer Categories and Corresponding Establishment NAICS Industries (Wholesale Trade). https://www.census.gov/programs-surveys/esp/guidance/employer.html
4. U.S. Census Bureau, Annual Wholesale Trade Survey — Motor Vehicle and Motor Vehicle Parts and Supplies Merchant Wholesalers: 2022. https://www.census.gov/library/publications/2024/econ/e22-awts.html
5. General Services Administration, Product and Service Codes (PSC) Manual, April 2025 Edition. https://www.acquisition.gov/psc-manual
6. U.S. Small Business Administration, Table of Small Business Size Standards (effective March 17, 2023), Sector 42 notes and 423120 listing. https://www.sba.gov/sites/default/files/2023-06/Table%20of%20Size%20Standards_Effective%20March%2017%2C%202023%20%282%29.pdf