478101 Retail sale of motor vehicles (< 3.5 t)
Information: This code has a codification rule
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478101 Retail sale of motor vehicles (< 3.5 t)
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This type includes:
- retail sale of new and used motor vehicles, including electrical vehicles, with a weight not exceeding 3.5 tons:
- passenger motor vehicles
- camping vehicles (e.g. caravans, motorhomes)
This type also includes:
- retail sale of off-road motor vehicles with a weight not exceeding 3.5 tons
- retail sale of trailers for motor vehicles
This type excludes:
- retail sale of bicycles and electric bicycles, etc., see 476301
- retail sale of parts and accessories for motor vehicles, see 478200
- retail sale of motorcycles, motorcycle parts and accessories, see 478300
- activities of agents for the retail sale of motor vehicles, see 479
- on-demand passenger transport service activities by vehicle with driver, see 493300
- rental and leasing of motor vehicles without a driver, see 771
- maintenance and repair of motor vehicles and motorcycles, see 953
Most units that sell motor vehicles or motorcycles also provide repair and maintenance services. Therefore, it is essential to determine whether the main activity is the sale of motor vehicles (4781), sale of motorcycles (4783), or the repair and maintenance of motor vehicles (9531) or motorcycles (953200). If the primary activity is not clearly identifiable, the sale activity should be prioritized