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IRS Business Activity Codes
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NAICS 2007 Codes
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SIC Codes
NumberDescriptionNumberDescriptionNumberDescription
238300Building Finishing Contractors 238390**Other Building Finishing Contractors
Also called:
Closet organizer system installation
Building fixture and fitting (except mechanical equipment) installation
more detail...

1761Roofing, Siding, and Sheet Metal Work
1799Special Trade Contractors, N.E.C.
238350**Finish Carpentry Contractors
Also called:
Counter top, residential-type, installation
Window, wood, installation
more detail...

1751Carpentry Work
1799Special Trade Contractors, N.E.C.
238100Foundation, Structure, & Building Exterior Contractors 238160**Roofing Contractors
Also called:
Roof membrane installation
Roll roofing installation
more detail...

1761Roofing, Siding, and Sheet Metal Work
238190**Other Foundation, Structure, and Building Exterior Contractors
Also called:
Decorative steel and wrought iron work installation
Deck and grate (except roof), metal, installation
more detail...

1791Structural Steel Erection
1799Special Trade Contractors, N.E.C.
238300Building Finishing Contractors 238330**Flooring Contractors
Also called:
Hardwood flooring, installation only
Floor tile and sheets, installation only
more detail...

1752Floor Laying and Other Floor Work, N.E.C.
238900Other Specialty Trade Contractors 238990All Other Specialty Trade Contractors
Also called:
Brick paver (e.g., driveways, patios, sidewalks) installation
Turf, artificial, installation
more detail...
1771Concrete Work
1799Special Trade Contractors, N.E.C.
7353Heavy Construction Equipment Rental and Leasing
238100Foundation, Structure, & Building Exterior Contractors 238170**Siding Contractors
Also called:
Metal siding installation
Ice apron, roof, installation
more detail...

1761Roofing, Siding, and Sheet Metal 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
235510Carpentry Contractors 238130Framing ContractorsFraming Carpentry
238350**Finish Carpentry ContractorsFinish Carpentry
235520Floor Laying and Other Floor Contractors238330**Flooring Contractors 
235610Roofing, Siding, and Sheet Metal Contractors 238160**Roofing ContractorsRoofing Contractors
238170**Siding ContractorsSiding Contractors
238390**Other Building Finishing Contractors (pt)Metal Ceiling, Panel, and Shelving Installation
235910Structural Steel Erection Contractors
Also called:
Store front metal, installation, construction contractors
238120Structural Steel and Precast Concrete ContractorsExcept Curtain Walls, Metal Furring Installation, and Cooling Tower Installation
238190**Other Foundation, Structure, and Building Exterior Contractors (pt)Curtain Walls and Metal Furring Installation
238220Plumbing, Heating, and Air-Conditioning Contractors (pt)Cooling Tower Installation
    
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