NAICS Code 424940 — Tobacco Product and Electronic Cigarette Merchant Wholesalers

National Industry in the official 2022 North American Industry Classification System (U.S. Census Bureau). It is the only national industry under 42494 (Tobacco Product and Electronic Cigarette Merchant Wholesalers).

Code	424940
Title	Tobacco Product and Electronic Cigarette Merchant Wholesalers
Level	National Industry (6-digit)
Edition	NAICS 2022 edition
SBA size standard	250 employees

Official definition (2022 NAICS)

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).

Is a business under 424940 "small"?

Under the SBA size standards (13 CFR 121.201, effective March 17, 2023), a business classified in NAICS 424940 qualifies as a small business if it does not exceed 250 employees. Small-business status determines eligibility for federal set-aside contracts, SAM.gov certifications and SBA loan programs — employee count is averaged over the latest 24 months.

Where 424940 sits in the hierarchy

Level	Code	Title
Sector	42	Wholesale Trade
Subsector	424	Merchant Wholesalers, Nondurable Goods
Industry Group	4249	Miscellaneous Nondurable Goods Merchant Wholesalers
NAICS Industry	42494	Tobacco Product and Electronic Cigarette Merchant Wholesalers
National Industry	424940	Tobacco Product and Electronic Cigarette Merchant Wholesalers

No direct SIC mapping is shown for this code: it was introduced or redefined after the official 1987 SIC ↔ 2002 NAICS concordance. Use the crosswalk tool to explore related legacy codes.

Data: official 2022 NAICS structure, descriptions and Census concordances, U.S. Census Bureau — U.S. government works in the public domain (17 U.S.C. §105). Suggested reference, not an official determination.