238160 — Roofing Contractors
Description
This industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Painting, spraying, or coating, roof
- Sheet metal roofing installation
- Shake and shingle, roof, installation
- Skylight installation
Exclusions & Cross-References
- Installing roof trusses and sheathing attached to trusses--are classified in Industry 238130, Framing
- Contractors;
- Installing downspouts, gutters, fascia, and soffits--are classified in Industry 238170, Siding Contractors;
- and
- Installing solar panels--are classified in Industry 238210, Electrical Contractors and Other Wiring
- Installation Contractors.
Overview Facts
| NAICS Code | 238160 |
|---|---|
| Industry Title | Roofing 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 1761 - Roofing, Siding, and Sheet Metal Work (via SIC1987:1761→NAICS1997:23561→2002:238160→2007:238160→2012:238160→2017:238160→2022:238160)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238160:
- 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 238160 a valid 2022 NAICS code?
NAICS 238160 is 'Roofing 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 238160?
The SBA small business size standard for NAICS 238160 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238160?
NAICS code 238160 maps to the legacy 1987 SIC codes: 1761 - Roofing, Siding, and Sheet Metal Work.