The previous NAICS code 454100 was Electronic Shopping and Mail-Order Houses.
According to the 2022 Instructions for Schedule C, pages C-18-C-20: Nonstore retailers sell all types of merchandise using such methods as Internet, mail-order catalogs, interactive television, or direct sales.
- These types of Retailers should select the PBA associated with their primary line of products sold.
- For example, establishments primarily selling prescription and non-prescription drugs, select PBA code 456110 Pharmacies & Drug Retailers.
If you still aren't able to find your code, use 999000 Unclassified establishments (unable to classify).
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