238310 — Drywall and Insulation Contractors
Description
This industry comprises establishments primarily engaged in drywall, plaster work, and building insulation work. Plaster work includes applying plain or ornamental plaster, and installation of lath to receive plaster. The work performed may include new work, additions, alterations, maintenance, and repairs. Establishments primarily engaged in providing firestop services are included in this industry.
Illustrative Examples
- Acoustical ceiling tile and panel installation
- Lathing contractors
- Drop ceiling installation
- Plastering (i.e., ornamental, plain) contractors
- Drywall contractors
- Soundproofing contractors
- Firestop contractors
- Fresco (i.e., decorative plaster finishing) contractors
- Taping and finishing drywall
- Gypsum board installation
- Wall cavity and attic space insulation installation
Overview Facts
| NAICS Code | 238310 |
|---|---|
| Industry Title | Drywall and Insulation Contractors |
| SBA Size Standard | $19,000,000 |
| IRS PBA Code | 238300 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 238 → 2383 |
| 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 1742 - Plastering, Drywall, Acoustical, and Insulation Work (via SIC1987:1742→NAICS1997:23542→2002:238310→2007:238310→2012:238310→2017:238310→2022:238310)
- SIC 1743 - Terrazzo, Tile, Marble, and Mosaic Work (via SIC1987:1743→NAICS1997:23542→2002:238310→2007:238310→2012:238310→2017:238310→2022:238310)
- SIC 1752 - Floor Laying and Other Floor Work, NEC (via SIC1987:1752→NAICS1997:23552→2002:238330→2007:238330→2012:238310→2017:238310→2022:238310)
- SIC 1771 - Concrete Work (via SIC1987:1771→NAICS1997:23542→2002:238310→2007:238310→2012:238310→2017:238310→2022:238310)
- SIC 1791 - Structural Steel Erection (via SIC1987:1791→NAICS1997:23591→2002:238190→2007:238190→2012:238310→2017:238310→2022:238310)
- SIC 1799 - Special Trade Contractors, NEC (via SIC1987:1799→NAICS1997:23599→2002:238190→2007:238190→2012:238310→2017:238310→2022:238310)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238310:
- 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 2383
Frequently Asked Questions (FAQ)
Is 238310 a valid 2022 NAICS code?
NAICS 238310 is 'Drywall and Insulation 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 238310?
The SBA small business size standard for NAICS 238310 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238310?
NAICS code 238310 maps to the legacy 1987 SIC codes: 1742 - Plastering, Drywall, Acoustical, and Insulation Work, 1743 - Terrazzo, Tile, Marble, and Mosaic Work, 1752 - Floor Laying and Other Floor Work, NEC, 1771 - Concrete Work, 1791 - Structural Steel Erection, 1799 - Special Trade Contractors, NEC.