238320 — Painting and Wall Covering Contractors
Description
This industry comprises establishments primarily engaged in interior or exterior painting or interior wall covering. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Bridge painting
- Paperhanging or removal contractors
- House painting
- Ship painting contractors
- Paint and wallpaper stripping
- Wallpaper hanging and removal contractors
Exclusions & Cross-References
- Painting lines on highways, streets, and parking lots--are classified in Industry 237310, Highway, Street,
- and Bridge Construction;
- Roof painting--are classified in Industry 238160, Roofing Contractors;
- Installing wood paneling--are classified in Industry 238350, Finish Carpentry Contractors;
- Concrete coating, glazing, or sealing--are classified in Industry 238390, Other Building Finishing
- Contractors; and
- Painting and rustproofing automotive vehicles and trailer bodies--are classified in Industry Group 8111,
- Automotive Repair and Maintenance.
Overview Facts
| NAICS Code | 238320 |
|---|---|
| Industry Title | Painting and Wall Covering 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 1721 - Painting and Paper Hanging (via SIC1987:1721→NAICS1997:23521→2002:238320→2007:238320→2012:238320→2017:238320→2022:238320)
- SIC 1799 - Special Trade Contractors, NEC (via SIC1987:1799→NAICS1997:23521→2002:238320→2007:238320→2012:238320→2017:238320→2022:238320)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238320:
- 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 238320 a valid 2022 NAICS code?
NAICS 238320 is 'Painting and Wall Covering 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 238320?
The SBA small business size standard for NAICS 238320 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238320?
NAICS code 238320 maps to the legacy 1987 SIC codes: 1721 - Painting and Paper Hanging, 1799 - Special Trade Contractors, NEC.