2022 NAICS national industry in sector 44-45 Retail Trade
455110 Department Stores
NAICS 455110 is the US industry code for department stores. It covers establishments generally known as department stores that have separate departments for general lines of new merchandise, such as apparel, jewelry, home furnishings, and toys, with no one merchandise line predominating.
- Code
- 455110 (2022 NAICS)
- Title
- Department Stores
- Part of
- Department Stores
- SBA small business limit
- Average annual receipts up to $40 million
- Closest UK SIC
- 47190, 47910 (details)
Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.
Official definition
This industry comprises establishments generally known as department stores that have separate departments for general lines of new merchandise, such as apparel, jewelry, home furnishings, and toys, with no one merchandise line predominating. Department stores may sell perishable groceries, such as fresh fruits, vegetables, and dairy products, but such sales are insignificant. Department stores with fixed point-of-sale locations may have separate customer checkout areas in each department, central customer checkout areas, or both.
When to use a different code
Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:
- Retailing apparel without a significant amount of housewares or general merchandise are classified in Industry 458110, Clothing and Clothing Accessories Retailers.
- Retailing a general line of merchandise in combination with a significant amount and variety of perishable groceries, generally known as warehouse clubs, superstores, or supercenters are classified in U.S. Industry 455211, Warehouse Clubs and Supercenters.
- Retailing a general line of merchandise and not generally known as department stores, warehouse clubs, superstores, or supercenters are classified in U.S. Industry 455219, All Other General Merchandise Retailers.
- Retailing used merchandise are classified in Industry 459510, Used Merchandise Retailers.
Activities listed under 455110
The Census index assigns these 2 activities to this code. If your business matches one, this is your code.
- Department stores
- Internet department store sites
SBA size standard for 455110
To count as a small business for SBA loans and federal contracts under NAICS 455110, your business (including affiliates) must not exceed $40 million in average annual receipts. Check your business.
Source: SBA table of size standards, effective March 17, 2023.
Closest UK SIC 2007 codes
There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 4719, 4791), so treat them as a starting point and check the definition.
- 47190Other retail sale in non-specialised storesUK SIC
- 47910Retail sale via mail order houses or via InternetUK SIC
Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.
Data last changed November 14, 2026. How this page is built.