What Is the Business Code for Clothing Sales?

If you sell clothing, the business code for clothing sales on your federal tax return is 458110, the NAICS code for clothing and clothing accessories retailers. That one code covers physical boutiques and online stores alike, and it applies whether you specialize in men’s, women’s, or children’s apparel. Wholesalers, used-clothing sellers, and custom-made clothing operations use different codes.

What Code 458110 Covers

Code 458110 is the current NAICS classification for retailers that sell new clothing and clothing accessories directly to consumers. The IRS adopted the 2022 NAICS revision, and the 2025 Schedule C instructions list 458110 as the single code for “Clothing & clothing accessories retailers.”¹

Before that revision, the system split clothing stores into several narrower codes: 448110 for men’s clothing, 448120 for women’s clothing, 448130 for children’s and infants’ clothing, and 448140 for family clothing stores. Those are gone from the current IRS list. A high-end women’s boutique, a children’s apparel shop, and a family clothing store all file under 458110 now. If your prior returns used one of the older 448-series codes, switch going forward.

Online Clothing Sales Use the Same Code

The 2022 revision also eliminated the catch-all code for online retailers. Under the old system, every e-commerce seller filed under 454110 (Electronic Shopping and Mail-Order Houses) regardless of what they sold. That code no longer exists. The IRS now instructs nonstore retailers to pick the code tied to their primary product line.¹

For an online clothing store, that means 458110, the same code a storefront uses. The classification follows the product, not the sales channel. If you run both a website and a physical shop, both activities fall under 458110, so you don’t have to decide which channel dominates.

Wholesale Clothing: A Different Code

Businesses that sell clothing in bulk to other businesses for resale are not retailers under NAICS. They belong in Wholesale Trade under code 424350, clothing and clothing accessories merchant wholesalers.² It covers distribution of dresses, outerwear, swimwear, hosiery, and accessories like handbags to retailers and other distributors.

If you do both retail and wholesale, choose the code that matches whichever activity generates the larger share of revenue. The same test applies to a manufacturer that also runs a retail storefront: whichever side brings in more money controls the code.

Specialty Codes for Related Businesses

Some clothing-adjacent operations fall outside 458110 entirely:

Used and consignment clothing — 459510. Secondhand apparel, vintage clothing, and consignment shops are coded as used merchandise retailers, not clothing retailers.³
Shoe stores — 458210. Stores that primarily sell footwear have their own code.¹
Jewelry retailers — 458310. Stores focused on jewelry, watches, or silverware are classified separately from clothing accessories.¹
Custom clothing manufacturing — 315-series. If you make clothing to order rather than reselling garments produced elsewhere, you fall under Apparel Manufacturing. The specific code depends on the garment type: 315220 for men’s and boys’ apparel, 315240 for women’s, girls’, and infants’ apparel, and 315280 for other categories.

The retail-versus-manufacturing line trips people up most often. A shop that buys finished garments from suppliers and resells them is a retailer (458110). A shop that cuts fabric and sews custom pieces for individual clients is a manufacturer, even if walk-in customers place the orders. When you do both, the primary revenue source decides.

Where the Code Goes on Your Tax Return

The IRS wants your business activity code on every annual income tax return. Where it goes depends on how your business is organized.

Sole proprietors and single-member LLCs report the code on Schedule C (Form 1040), Line B, labeled “Principal business or professional activity code.”⁴
C-Corporations enter it on Form 1120, Schedule K, Line 2a.⁵
S-Corporations enter it on Form 1120-S in a similar location.

The IRS uses the code to compare your return against industry benchmarks. Entering the wrong code won’t trigger an automatic penalty, but it can make normal deductions look like outliers when measured against the wrong peer group. Getting it right from your first filing avoids that problem.

Older Codes You Might Still Encounter

Some government forms, bank applications, and license renewals haven’t caught up to the 2022 revision. You may still run into legacy clothing codes: 448110 (men’s clothing), 448120 (women’s clothing), 448130 (children’s and infants’ clothing), 448140 (family clothing stores), and 454110 (electronic shopping and mail-order houses). A few agencies still use the older Standard Industrial Classification system, in which family clothing stores were 5651 and clothing wholesalers were 5137.

When a form offers a choice, use the current 2022 NAICS codes. When a form accepts only older codes or SIC codes, pick the legacy entry that best fits your operation. For federal tax returns, always use the codes in the current year’s IRS instructions, which reflect the 2022 revision.¹ You can confirm your code by keyword or number through the Census Bureau’s NAICS search tool at census.gov/naics.⁶

1
Internal Revenue Service. Instructions for Schedule C (Form 1040)
2
U.S. Census Bureau. North American Industry Classification System – Sector 424
3
U.S. Census Bureau. North American Industry Classification System – 459510 Used Merchandise Retailers
4
Internal Revenue Service. Instructions for Schedule C (Form 1040)
5
Internal Revenue Service. Form 1120
6
U.S. Census Bureau. North American Industry Classification System