NAICS 2022 industryGroup USA Verified: Census NAICS 2022 · 2023-03-17
3255
NAICS 3255 — Paint, Coating, and Adhesive Manufacturing
Paint, Coating, and Adhesive Manufacturing
NAICS 3255 is the industry group code for paint, coating, and adhesive manufacturing establishments in the United States. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
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/ |
When do you need NAICS 3255?
1 Registering on SAM.gov for federal contracting — enter NAICS 3255 as your primary industry code.
2 Checking whether the SBA size standard for paint, coating, and adhesive manufacturing applies to your business for set-aside contracts or loans.
3 Classifying your main line of business when applying for grants, contracts, loans, or market research surveys.
4 Comparing this code against legacy NAICS 2017 records or related SIC codes for historical data alignment.
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
How to register a paint, coating, and adhesive manufacturing business in the US
1
Verify NAICS classification
Confirm that Paint, Coating, and Adhesive Manufacturing describes your construction or contracting activity.
2
Register for an EIN (Form SS-4)
Required for most construction business entities.
IRS EIN application3
Obtain state contractor license
Contact your state contractor licensing board — requirements vary widely by state and trade.
4
Comply with OSHA safety standards
Construction-specific OSHA standards (29 CFR 1926) apply; maintain safety program and training records.
5
Secure liability and workers' comp insurance
General liability and workers' compensation insurance are typically required for contractor licensing and client contracts.
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?
Handyman Service
Offers minor home repairs, maintenance, and small improvement projects under state dollar-limit thresholds.
Licenses
- ●Home improvement license (if over state minimum)
- ●General liability insurance
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
General Contractor
Manages residential and commercial construction projects from foundation to finish, coordinating subcontractors.
Licenses
- ●State GC license (exam + bond)
- ●General liability insurance
- ●Workers' comp
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 1099-NEC (subs)
- ●Form 940 (FUTA)
- ●Form 941
Licensed Electrician
Installs, maintains, and repairs electrical systems in residential, commercial, and industrial settings.
Licenses
- ●State electrical license
- ●City/county permit pull authorization
- ●Liability insurance
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Licensed Plumber
Provides plumbing installation, repair, and emergency services for homes and businesses.
Licenses
- ●State plumbing license
- ●Backflow prevention certification
- ●Liability insurance
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Who is this code for
Occupations and roles commonly associated with this classification
Also relevant for
Source: O*NET / BLS occupation data · O*NET 30.2 / BLS SOC
Child codes (2)
Frequently asked questions
- What is NAICS 3255?
- NAICS 3255 is the North American Industry Classification System code for Paint, Coating, and Adhesive Manufacturing. 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 Paint, Coating, and Adhesive Manufacturing need?
- A Paint, Coating, and Adhesive Manufacturing 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 Paint, Coating, and Adhesive Manufacturing business in the United States?
- To register a Paint, Coating, and Adhesive Manufacturing 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 Paint, Coating, and Adhesive Manufacturing 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 Paint, Coating, and Adhesive Manufacturing 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 Paint, Coating, and Adhesive Manufacturing describes your main line of business, NAICS 3255 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 3255 description and exclusions to confirm it fits your operations.
- What are prevailing wage (Davis-Bacon) requirements for a Paint, Coating, and Adhesive Manufacturing?
- The Davis-Bacon Act requires payment of locally prevailing wages and fringe benefits on federal construction contracts exceeding $2,000. Similar state-level prevailing wage laws (Little Davis-Bacon) apply to state-funded projects in about 32 states. Contractors must submit certified payroll reports (Form WH-347) weekly listing each worker's classification, hours, rate, and fringe benefits. Willful violations can result in debarment from federal contracts for up to 3 years.
- What contractor license does a Paint, Coating, and Adhesive Manufacturing need?
- Most states require a general contractor license for projects above a dollar threshold (typically $500-$50,000 depending on the state). Requirements include passing a trade and business/law exam, documenting 2-5 years of experience, providing a surety bond ($5,000-$100,000+), and carrying general liability insurance. Electrical, plumbing, and HVAC require separate specialty licenses in virtually all states with additional trade-specific exams.
- Does a Paint, Coating, and Adhesive Manufacturing need workers' compensation insurance?
- Workers' compensation is required in nearly every state for businesses with employees. Exceptions exist for sole proprietors and partners (who can opt-out in most states but should consider coverage) and very small employers in some states. Texas is the only state where workers' comp is entirely voluntary. Construction businesses often face higher rates due to risk classification. Failure to carry required coverage can result in fines, stop-work orders, and personal liability for workplace injuries.
- What OSHA requirements apply to a Paint, Coating, and Adhesive Manufacturing?
- All employers must provide a workplace free from recognized hazards under the OSH Act. OSHA recordkeeping (Form 300/300A/301) is required for employers with more than 10 employees unless exempt as a low-hazard industry. OSHA 10-hour or 30-hour construction outreach training is highly recommended and may be required by state law or project specifications. Fall protection (29 CFR 1926.501) is required at 6 feet in construction. Failure to comply can result in citations up to $15,625 per violation.