NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2026-01-01

NAICS 238140 — Masonry Contractors

Masonry Contractors

NAICS 238140 is the national industry code for masonry contractors establishments in the United States. The Small Business Administration sets a size standard of $19.0 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.

SBA: $19.0 View full SBA standard

Exclusions & Cross-References

Activities classified under other official NAICS codes:

erecting the basic structure of buildings by pouring concrete (See 238110 Poured concrete foundation and structure contractors)
interior marble, granite and slate work (See 238340 Tile and terrazzo contractors)
laying precast stones or bricks for patios, sidewalks, and driveways; or paving residential driveways, commercial parking lots and other private parking (See 238990 All other specialty trade contractors (US))

Official Illustrative Examples

Primary activities officially recognized by Census Bureau / Statistics Canada:

bricklaying, contractors cement block laying field stone, installation glass block laying masonry contractors masonry pointing, cleaning or caulking retaining wall construction, block, stone, or brick, contractors

Complete Index of Activities (25 recognized activities) ▼

brick veneer, installation

bricklaying, contractors

cement block laying

chimney building and repairing

cinder blocks, installation

concrete block laying

exterior marble, granite or slate work, installation

field stone, installation

fireplaces, masonry, installation

foundations, building, block, stone or brick, contractors

glass block laying

glass unit (i.e., glass block) masonry

granite, exterior, contractors

granite, installation (exterior work)

marble installation (exterior work)

masonry contractors

masonry pointing, cleaning or caulking

ornamental stone, installation

refactory brick construction, contractors

retaining wall construction, block, stone, or brick, contractors

slate (i.e., exterior work), contractors

stone cutting and setting, construction

stonework erection, contractors

stucco application contractors

tuck pointing, contractors

Official data

Feature	Description
Official name	North American Industry Classification System (NAICS) 2022
Issuing authority	U.S. Census Bureau with OMB, Statistics Canada, and INEGI
Tax authority	Internal Revenue Service (IRS)
Purpose	Statistical business classification and federal contracting (SAM.gov, SBA standards)
Used in	SAM.gov registration, SBA size determinations, IRS tax classification, SEC EDGAR (via SIC crosswalk)
Active since	2022 (current edition)
Hierarchy level	Sector (2-digit)
Source	https://www.census.gov/naics/