Convert 238150 from NAICS 2022 to 2017
Glass and Glazing Contractors
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Mapped 2017 codes (1)
Official Census concordance between NAICS 2022 and 2017 editions.
SBA size standard and full classification details are on the
NAICS 238150 detail page
Frequently asked questions
- What is NAICS 238150?
- NAICS 238150 is the North American Industry Classification System code for Glass and Glazing Contractors. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.
- What licenses and permits does a Glass and Glazing Contractors need?
- A Glass and Glazing Contractors typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.
- How do I register a Glass and Glazing Contractors business in the United States?
- To register a Glass and Glazing Contractors business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.
- What tax forms does a Glass and Glazing Contractors file with the IRS?
- Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.
- Is Glass and Glazing Contractors the right NAICS code for my business?
- Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If Glass and Glazing Contractors describes your main line of business, NAICS 238150 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 238150 description and exclusions to confirm it fits your operations.
- Does a Glass and Glazing Contractors need a contractor bond?
- Most states require contractor license bonds (also called surety bonds) ranging from $5,000 to $100,000+ depending on license classification and project value. The bond protects consumers if the contractor fails to complete work per the contract or violates license law. Bond premiums typically cost 1-3% of the bond amount annually. Additional payment and performance bonds may be required on public works projects under the Miller Act (federal) or Little Miller Acts (state).
- How does a Glass and Glazing Contractors pull permits for construction work?
- Building permits are obtained from the local building department (city or county) where the work is performed. Only the licensed contractor or property owner (in owner-builder situations) may pull permits. You'll submit plans, site drawings, and engineering calculations if required. Permit fees are typically based on project valuation. Inspections are required at key stages (foundation, rough framing, rough electrical/plumbing, final). Working without a required permit can result in stop-work orders, fines, and difficulty selling the property.
- What EPA lead-safe certification does a Glass and Glazing Contractors need?
- Under the EPA Renovation, Repair and Painting (RRP) Rule, contractors working on pre-1978 homes or child-occupied facilities where lead paint may be disturbed must be EPA Lead-Safe Certified. This requires an 8-hour initial training course from an EPA-accredited provider, firm certification ($300 fee to EPA), and lead-safe work practices (containment, HEPA vacuuming). Recertification is required every 5 years. Violations carry fines up to $41,000 per day.
- Does a Glass and Glazing Contractors need a contractor license in multiple states?
- Contractor licenses are state-specific with limited reciprocity. Many states have partial reciprocity agreements recognizing the exam portion of the license from another state, but you'll still need to apply, pay fees, and may need to pass the state-specific business/law portion. Some states (notably California, Florida, and Arizona) have strict licensing requirements with no reciprocity. Always check the target state's contractor licensing board before performing work across state lines.
US Tax Forms & Registration
| Form Name | Who Files It | Frequency |
|---|---|---|
| Profit or Loss from Business | ||
| U.S. Return of Partnership Income | ||
| U.S. Corporation Income Tax Return | ||
| U.S. Income Tax Return for an S Corporation | ||
| Self-Employment Tax | ||
| Estimated Tax for Individuals | ||
| Application for Employer Identification Number (EIN) | ||
| Entity Classification Election | ||
| Nonemployee Compensation | ||
| Employer's Annual Federal Unemployment (FUTA) Tax Return | ||
| Employer's Quarterly Federal Tax Return | ||
| Request for Taxpayer Identification Number and Certification |
Entity Comparison
No federal sales tax in the United States. Sales tax is imposed at state and local levels, ranging from 0% to 10.25%. Economic nexus thresholds (following South Dakota v. Wayfair) require out-of-state sellers to collect sales tax once they exceed a state's revenue or transaction threshold, typically $100,000 in sales or 200 transactions per year.
No state income tax: Alaska (AK), Florida (FL), Nevada (NV), New Hampshire (NH), South Dakota (SD), Tennessee (TN), Texas (TX), Washington (WA), Wyoming (WY)
Who uses this code?
Installs and services heating, ventilation, air conditioning, and refrigeration systems.
- ●State HVAC/mechanical license
- ●EPA Section 608 certification
- ●NATE certification (optional)
- ●Schedule C or 1120-S
- ●Schedule SE
- ●Form 1099-NEC (subs)
Specializes in residential and commercial roof installation, repair, and storm damage restoration.
- ●State roofing or GC license
- ●Fall protection certification
- ●Liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Pours and finishes concrete for foundations, driveways, patios, and commercial slabs.
- ●State concrete or GC license
- ●Concrete finishing certification (ACI)
- ●OSHA 10
- ●Schedule C or 1065
- ●Form 1099-NEC (subs)
- ●Form 940 (FUTA)
Provides interior and exterior painting services for residential repaints and new commercial construction.
- ●State painting/home improvement license
- ●Lead-safe certification (EPA RRP)
- ●Liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)