238140 — Masonry Contractors
Description
This industry comprises establishments primarily engaged in masonry work, stone setting, bricklaying, and other stone work. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Block laying
- Marble, granite, and slate, exterior, contractors
- Bricklaying
- Masonry pointing, cleaning, or caulking
- Concrete block laying
- Stucco contractors
- Foundation (e.g., brick, block, stone), building, contractors
Exclusions & Cross-References
- Erecting the basic structure of buildings by pouring concrete--are classified in Industry 238110, Poured
- Concrete Foundation and Structure Contractors;
- Interior marble, granite, and slate work--are classified in Industry 238340, Tile and Terrazzo Contractors;
- and
- Laying precast stones or bricks for patios, sidewalks, and driveways; or paving residential driveways,
- commercial parking lots, and other private parking areas--are classified in Industry 238990, All Other
- Specialty Trade Contractors.
Overview Facts
| NAICS Code | 238140 |
|---|---|
| Industry Title | Masonry Contractors |
| SBA Size Standard | $19,000,000 |
| IRS PBA Code | 238100 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 238 → 2381 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 1741 - Masonry, Stone Setting, and Other Stone Work (via SIC1987:1741→NAICS1997:23541→2002:238140→2007:238140→2012:238140→2017:238140→2022:238140)
- SIC 1742 - Plastering, Drywall, Acoustical, and Insulation Work (via SIC1987:1742→NAICS1997:23542→2002:238140→2007:238140→2012:238140→2017:238140→2022:238140)
- SIC 1743 - Terrazzo, Tile, Marble, and Mosaic Work (via SIC1987:1743→NAICS1997:23542→2002:238140→2007:238140→2012:238140→2017:238140→2022:238140)
- SIC 1771 - Concrete Work (via SIC1987:1771→NAICS1997:23542→2002:238140→2007:238140→2012:238140→2017:238140→2022:238140)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238140:
- Sector 23 Directory Hub — List of related industries in the Construction sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 2381
Frequently Asked Questions (FAQ)
Is 238140 a valid 2022 NAICS code?
NAICS 238140 is 'Masonry Contractors', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $19,000,000.
What is the SBA size standard for NAICS 238140?
The SBA small business size standard for NAICS 238140 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238140?
NAICS code 238140 maps to the legacy 1987 SIC codes: 1741 - Masonry, Stone Setting, and Other Stone Work, 1742 - Plastering, Drywall, Acoustical, and Insulation Work, 1743 - Terrazzo, Tile, Marble, and Mosaic Work, 1771 - Concrete Work.