327991 — Cut Stone and Stone Product Manufacturing
Description
This U.S. industry comprises establishments primarily engaged in cutting, shaping, and finishing granite, marble, limestone, slate, and other stone for building and miscellaneous uses. Stone product manufacturing establishments may mine, quarry, or purchase stone.
Exclusions & Cross-References
- Mining or quarrying stone--are classified in Industry Group 2123, Nonmetallic Mineral Mining and
- Quarrying; and
- Buying and selling semi-finished monuments and tombstones with no work other than polishing, lettering,
- or shaping to custom order--are classified in Sector 42, Wholesale Trade, or Sector 44-45, Retail Trade.
Overview Facts
| NAICS Code | 327991 |
|---|---|
| Industry Title | Cut Stone and Stone Product Manufacturing |
| SBA Size Standard | 500 employees |
| IRS PBA Code | 327900 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 327 → 3279 |
| 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 3281 - Cut Stone and Stone Products (via SIC1987:3281→NAICS1997:327991→2002:327991→2007:327991→2012:327991→2017:327991→2022:327991)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 327991:
- Sector 31-33 Directory Hub — List of related industries in the Manufacturing 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 3279
Frequently Asked Questions (FAQ)
Is 327991 a valid 2022 NAICS code?
NAICS 327991 is 'Cut Stone and Stone Product Manufacturing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 500 employees.
What is the SBA size standard for NAICS 327991?
The SBA small business size standard for NAICS 327991 is 500 employees (based on employees).
What is the legacy SIC code mapping for 327991?
NAICS code 327991 maps to the legacy 1987 SIC codes: 3281 - Cut Stone and Stone Products.