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NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2026-01-01
238160

NAICS 238160 — Roofing Contractors

Roofing Contractors

NAICS 238160 is the national industry code for roofing 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

Official Inclusions

  • treating roofs and installing skylights

Exclusions & Cross-References

Activities classified under other official NAICS codes:

  • installing downspouts, gutters, fascia, and soffits (See 238170 Siding contractors (US))
  • installing roof trusses and sheathing attached to trusses (See 238130 Framing contractors (US))

Official Illustrative Examples

Primary activities officially recognized by Census Bureau / Statistics Canada:

asphalt roof shingles, installation painting, spraying or coating of roofs roof membrane, installation roofing installation sheet metal roofing, installation skylights, installation
Complete Index of Activities (17 recognized activities) ▼
asphalt roof shingles, installation
copper roofing, installation
corrugated metal roofing, installation
galvanized iron roofing, installation
low slope roofing installation (cold or hot apply)
painting, spraying or coating of roofs
roll roofing installation
roof membrane, installation
roof spraying, painting, or coating, contractors
roofing installation
sheet metal roofing, installation
skylights, installation
solar reflecting coatings, application onto roofs
steep slope roofing installation
tinsmiths, roof work, construction
treating roofs (by spraying, painting or coating)
treating roofs and installing skylights

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/

NAICS hierarchy path

Trace the classification from the broadest sector down to this national industry code.

Cross-references & crosswalks

SBA size standard description

Roofing Contractors

Changes to receipts-based standard: [object Object]

Official resources