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

NAICS 324110 — Petroleum Refineries

Petroleum Refineries4

NAICS 324110 is the national industry code for petroleum refineries establishments in the United States. The Small Business Administration sets a size standard of 1,500 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.

SBA: 1,500 View full SBA standard

Exclusions & Cross-References

Activities classified under other official NAICS codes:

blending and compounding lubricating oils and greases from refined petroleum products (See 324190 Other petroleum and coal product manufacturing (CAN))
manufacturing asphalt paving and roofing materials from refined petroleum products (See 32412 Asphalt paving, roofing and saturated materials manufacturing)
manufacturing petrochemicals from petroleum feedstocks (See 325110 Petrochemical manufacturing)
producing natural gasoline from natural gas (See 21111 Oil and gas extraction (except oil sands) (CAN))

Official Illustrative Examples

Primary activities officially recognized by Census Bureau / Statistics Canada:

asphalt and asphaltic materials, made in petroleum refineries crude oil, refining diesel fuels, made in petroleum refineries fuel oils, made in petroleum refineries gasoline, made in petroleum refineries jet fuels, made in petroleum refineries lubricating oils and greases, made in petroleum refineries petrochemical feedstocks, made in petroleum refineries petrochemicals, made in petroleum refineries

Complete Index of Activities (43 recognized activities) ▼

acid oils, made in petroleum refineries

aliphatic (i.e., acyclic) chemicals, made in petroleum refineries

alkylates, made in petroleum refineries

asphalt and asphaltic materials, made in petroleum refineries

asphalt paving mixtures, made in petroleum refineries

aviation fuels, made in petroleum refineries

benzene, made in petroleum refineries

butadiene, made in petroleum refineries

butylene (i.e., butene), made in petroleum refineries

crude oil, refining

cumene, made in petroleum refineries

cyclic aromatic hydrocarbons, made in petroleum refineries

diesel fuels, made in petroleum refineries

ethylene, made in petroleum refineries

fuel oils, made in petroleum refineries

gasoline, made in petroleum refineries

heating oils, made in petroleum refineries

hydraulic fluids, made in petroleum refineries

jet fuels, made in petroleum refineries

kerosene, made in petroleum refineries

liquefied petroleum gases (LPG), made in petroleum refineries

lubricating oils and greases, made in petroleum refineries

naphtha, made in petroleum refineries

naphthalene, made in petroleum refineries

naphthenic acids, made in petroleum refineries

oil additives, made in petroleum refineries

oils (e.g., fuel, lubricating and illuminating), made in petroleum refineries

petrochemical feedstocks, made in petroleum refineries

petrochemicals, made in petroleum refineries

petroleum coke, made in petroleum refineries

petroleum cracking and reforming

petroleum distillation

petroleum jelly, made in petroleum refineries

propane gases, made in petroleum refineries

propylene (i.e., propene), made in petroleum refineries

road oils, made in petroleum refineries

solvents, made in petroleum refineries

still gases, made in petroleum refineries

styrene, made in petroleum refineries

tar, made in petroleum refineries

toluene, made in petroleum refineries

waxes, petroleum, made in petroleum refineries

xylene, made in petroleum refineries

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.

324 Petroleum and Coal Products Manufacturin… → 3241 Petroleum and Coal Products Manufacturin… → 32411 Petroleum Refineries → 324110 Petroleum Refineries

Cross-references & crosswalks

NAICS 2017 equivalent 324110

Petroleum Refineries

View full 2022 → 2017 crosswalk

Related SIC codes

SIC 1311 SIC 2911 SIC 2990 SIC 5050 SIC 5171

Browse SIC-to-NAICS crosswalk

SBA size standard description

Petroleum Refineries4

Footnotes (1)

[4] NAICS code 324110 – To qualify as small for purposes of Government procurement, the petroleum refiner, including its affiliates, must be a concern that has either no more than 1,500 employees or no more than 200,000 barrels per calendar day total Operable Atmospheric Crude Oil Distillation capacity. Capacity includes all domestic and foreign affiliates, all owned or leased facilities, and all facilities under a processing agreement or an arrangement such as an exchange agreement or a throughput. To qualify under the capacity size standard, the firm, together with its affiliates, must be primarily engaged in refining crude petroleum into refined petroleum products. A firm’s “primary industry” is determined in accordance with 13 CFR § 121.107.

Changes to receipts-based standard: [object Object]