NAICS 459140 size standard: Musical Instrument and Supplies Retailers
Sector 44-45—Retail Trade › Subsector 459—Sporting Goods, Hobby, Musical Instrument, Book, and Miscellaneous Retailers
$22.5 million
average annual receipts
A business whose primary industry is NAICS 459140 (Musical Instrument and Supplies Retailers) is small for SBA and federal contracting purposes if its average annual receipts, including affiliates, are no more than $22.5 million.
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NAICS 459140 on AwardWatchdog
Before you rely on this
- Affiliates count. SBA adds the receipts or employees of your affiliates (companies that control you, that you control, or that share common ownership or management) to yours. See 13 CFR 121.103.
- Receipts are a 5-year average. Average annual receipts are generally your total receipts over your last 5 completed fiscal years divided by 5 (13 CFR 121.104).
- Employees are a 24-month average. Employee-based standards use your average number of employees per pay period over the preceding 24 completed calendar months, counting part-time and temporary staff (13 CFR 121.106).
- The contract decides the code. For a federal contract, the contracting officer assigns one NAICS code in the solicitation, and that code’s size standard is the one that counts.
- Check officially. Use the official SBA Size Standards Tool and keep your SAM.gov registration current.
Not legal or professional advice. This is a free estimate from AwardWatchdog based on SBA’s published table. AwardWatchdog is not affiliated with SBA or the U.S. government. Only SBA can make a formal size determination.
Common questions
What is the SBA size standard for NAICS 459140?
A business whose primary industry is NAICS 459140 (Musical Instrument and Supplies Retailers) is small for SBA and federal contracting purposes if its average annual receipts, including affiliates, are no more than $22.5 million. The standard comes from SBA’s table at 13 CFR 121.201 (last amended effective March 17, 2023).
How are average annual receipts calculated?
Generally, total receipts over the most recently completed 5 fiscal years divided by 5, including affiliates (13 CFR 121.104). Firms in business for less than 5 years use a different calculation.
Is this an official size determination?
No. This page is an estimate from AwardWatchdog based on SBA’s published table. Use the official SBA Size Standards Tool at sba.gov and only SBA can make a formal size determination.
Related codes in Sporting Goods, Hobby, Musical Instrument, Book, and Miscellaneous Retailers
459110 Sporting Goods Retailers ($26.5M) · 459120 Hobby, Toy, and Game Retailers ($35.0M) · 459130 Sewing, Needlework, and Piece Goods Retailers ($34.0M) · 459210 Book Retailers and News Dealers ($36.0M) · 459310 Florists ($9.0M) · 459410 Office Supplies and Stationery Retailers ($40.0M) · 459420 Gift, Novelty, and Souvenir Retailers ($13.5M) · 459510 Used Merchandise Retailers ($14.0M) · 459910 Pet and Pet Supplies Retailers ($32.0M) · 459920 Art Dealers ($16.5M) · 459930 Manufactured (Mobile) Home Dealers ($19.0M) · 459991 Tobacco, Electronic Cigarette, and Other Smoking Supplies Retailers ($11.5M)
Source: 13 CFR 121.201 (SBA table of small business size standards, eCFR current as of October 15, 2026; last amended effective March 17, 2023). See also SBA’s table of size standards.
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