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IRS Business Activity Codes
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NAICS 2007 Codes
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SIC Codes
NumberDescriptionNumberDescriptionNumberDescription
238220Plumbing, Heating, & Air-Conditioning Contractors 238220**Plumbing, Heating, & Air-Conditioning Contractors
Also called:
Central cooling equipment and piping installation
Central air-conditioning equipment installation
more detail...

1796Installation or Erection of Building Equipment, N.E.C.
238290Other Building Equipment Contractors 238290**Other Building Equipment Contractors
Also called:
Door, commercial- or industrial-type, installation
Deodorization (i.e., air filtration) system installation
more detail...

238220Plumbing, Heating, & Air-Conditioning Contractors 238220**Plumbing, Heating, & Air-Conditioning Contractors
Also called:
Central cooling equipment and piping installation
Central air-conditioning equipment installation
more detail...

1711Plumbing, Heating, and Air-Conditioning
1791Structural Steel Erection
7699Repair Shops and Related Services, N.E.C.
238290Other Building Equipment Contractors 238290**Other Building Equipment Contractors
Also called:
Door, commercial- or industrial-type, installation
Deodorization (i.e., air filtration) system installation
more detail...

1799Special Trade Contractors, N.E.C.
7622Radio and Television Repair Shops
238210Electrical Contractors 238210**Electrical Contractors
Also called:
Burglar alarm system, electric, installation only
Building automation system installation contractors
more detail...

1711Plumbing, Heating, and Air-Conditioning
1731Electrical Work
238300Building Finishing Contractors 238310**Drywall and Insulation Contractors
Also called:
Drop ceiling installation
Cellulosic fiber insulation installation
more detail...

1742Plastering, Drywall, Acoustical and Insulation Work
1743Terrazzo, Tile, Marble, and Mosaic Work
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2002 NAICS Information
** In 2007, NAICS codes were updated from the 2002 codes to reflect changes in the structure of U.S. industries. The search term you entered matches a 2002 code, and the industry shown replaces all or part of the 2002 industry. The table below shows the relationship of the 2002 codes to the 2007 codes for industries above that were updated.
2002 NAICS Code Matching
2007 NAICS Codes
Explanation of Parts
235110Plumbing, Heating, and Air-Conditioning Contractors
Also called:
Drainage system installation (e.g., cesspool, septic tank) construction contractors
Air-conditioning installation contractors
more detail...
238210**Electrical Contractors (pt)Environmental Controls Installation Contractors
238220**Plumbing, Heating, and Air-Conditioning Contractors (pt)Except Environmental Controls Installation Contractors and Septic Tank, Cesspool, and Dry Well Construction Contractors
238910Site Preparation Contractors (pt)Septic Tank, Cesspool, and Dry Well Construction Contractors
235420Drywall, Plastering, Acoustical, and Insulation Contractors 238140Masonry Contractors (pt)Stucco Contractors
238310**Drywall and Insulation ContractorsExcept Stucco Contractors
235950Building Equipment and Other Machinery Installation Contractors
Also called:
Installation of machinery and other industrial equipment construction contractors
Escalator installation contractors
more detail...
238220**Plumbing, Heating, and Air-Conditioning Contractors (pt)Scrubber, Dust Collection, and Other Industrial Ventilation Installation
238290**Other Building Equipment Contractors (pt)Except Scrubber, Dust Collection, and Other Industrial Ventilation Installation
235990All Other Special Trade Contractors
Also called:
Bowling alley installation and service construction contractors
Window shade installation construction contractors
more detail...
236220Commercial and Institutional Building Construction (pt)Indoor Swimming Pool Contractors
237990Other Heavy and Civil Engineering Construction (pt)Anchored Earth Retention Contractors
238190Other Foundation, Structure, and Building Exterior Contractors (pt)Forming Contractors
238290**Other Building Equipment Contractors (pt)Service Station Equipment Installation Contractors; Boiler, Duct, and Pipe Insulation; Lightning Rod Installation; Bowling Alley Installation; Household-Type Antenna Installation; Church Bell Installation; and Tower Clock Installation
238390Other Building Finishing Contractors (pt)Weather Stripping and Damp-Proofing, Modular Furniture Installation, Bathtub Refinishing, Window Covering Fixture Installation, Trade Show Exhibit Installation and Dismantling, and Spectator Seating Installation
238910Site Preparation Contractors (pt)Dewatering Contractors, Core Drilling For Construction, and Test Boring for Construction
238990All Other Specialty Trade Contractors (pt)Except Indoor Swimming Pools, Earth Retention Contractors, Forming Contractors, Ornamental Metal Work, Building Equipment Contractors, Building Finishing Contractors, Dewatering Contractors, Test Boring For Construction, and Core Drilling For Construction
    
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