238340 — Tile and Terrazzo Contractors
Description
This industry comprises establishments primarily engaged in setting and installing ceramic tile, stone (interior only), and mosaic and/or mixing marble particles and cement to make terrazzo at the job site. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Ceramic tile installation
- Mosaic work
- Mantel, marble or stone, installation
- Tile (except resilient) laying and setting
- Stone flooring installation
- Marble, granite, and slate, interior installation contractors
Exclusions & Cross-References
- Exterior marble, granite, and slate work--are classified in Industry 238140, Masonry Contractors;
- Manufacturing precast terrazzo products--are classified in Industry 327390, Other Concrete Product
- Manufacturing; and
- Installing, without selling resilient floor tile--are classified in Industry 238330, Flooring Contractors.
Overview Facts
| NAICS Code | 238340 |
|---|---|
| Industry Title | Tile and Terrazzo 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 1743 - Terrazzo, Tile, Marble, and Mosaic Work (via SIC1987:1743→NAICS1997:23543→2002:238340→2007:238340→2012:238340→2017:238340→2022:238340)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238340:
- 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 238340 a valid 2022 NAICS code?
NAICS 238340 is 'Tile and Terrazzo 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 238340?
The SBA small business size standard for NAICS 238340 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238340?
NAICS code 238340 maps to the legacy 1987 SIC codes: 1743 - Terrazzo, Tile, Marble, and Mosaic Work.