238140 — Masonry Contractors
Description
This industry comprises establishments primarily engaged in masonry work, stone setting, bricklaying, and other stone work. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Block laying
- Marble, granite, and slate, exterior, contractors
- Bricklaying
- Masonry pointing, cleaning, or caulking
- Concrete block laying
- Stucco contractors
- Foundation (e.g., brick, block, stone), building, contractors
Exclusions & Cross-References
- Erecting the basic structure of buildings by pouring concrete--are classified in Industry 238110, Poured
- Concrete Foundation and Structure Contractors;
- Interior marble, granite, and slate work--are classified in Industry 238340, Tile and Terrazzo Contractors;
- and
- Laying precast stones or bricks for patios, sidewalks, and driveways; or paving residential driveways,
- commercial parking lots, and other private parking areas--are classified in Industry 238990, All Other
- Specialty Trade Contractors.
Overview Facts
| NAICS Code | 238140 |
|---|---|
| Industry Title | Masonry Contractors |
| SBA Size Standard | $19,000,000 |
| U.S. Establishments | 18,258 (Census CBP, 2023) |
| IRS PBA Code | 238100 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 238 → 2381 |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
💡 Expert Guidance & SBA Tips
SBA Audit Tip: Since NAICS 238140 utilizes a receipts-based size standard ($19,000,000), the SBA calculates your size using your average annual gross receipts over the last five fiscal years (13 CFR § 121.104). Be sure to include cost of goods sold (COGS) in your gross receipts calculation, as the SBA does not allow COGS deductions.
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 1741 - Masonry, Stone Setting, and Other Stone Work (via SIC1987:1741→NAICS1997:23541→2002:238140→2007:238140→2012:238140→2017:238140→2022:238140)
- SIC 1742 - Plastering, Drywall, Acoustical, and Insulation Work (via SIC1987:1742→NAICS1997:23542→2002:238140→2007:238140→2012:238140→2017:238140→2022:238140)
- SIC 1743 - Terrazzo, Tile, Marble, and Mosaic Work (via SIC1987:1743→NAICS1997:23542→2002:238140→2007:238140→2012:238140→2017:238140→2022:238140)
- SIC 1771 - Concrete Work (via SIC1987:1771→NAICS1997:23542→2002:238140→2007:238140→2012:238140→2017:238140→2022:238140)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC L095 — Technical Representation Services: Metal Bars, Sheets, and Shapes
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 238140 an active industry classification in 2022? ▾
Yes, NAICS code 238140 is a fully active classification for 'Masonry Contractors' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 23 (Construction), Subsector 238, and Group 2381.
What is the SBA small business size standard for NAICS code 238140? ▾
The SBA size standard limit for NAICS code 238140 is $19,000,000. Firms whose receipts (averaged over five years) or employee headcounts (averaged over 24 months) are below this threshold qualify for federal contracting set-asides.
What are the legacy SIC code equivalents mapped to NAICS 238140? ▾
Legacy 1987 SIC codes mapped to NAICS 238140 include: SIC 1741 (Masonry, Stone Setting, and Other Stone Work), SIC 1742 (Plastering, Drywall, Acoustical, and Insulation Work), SIC 1743 (Terrazzo, Tile, Marble, and Mosaic Work), SIC 1771 (Concrete Work). Mappings are resolved transitively across successive Census concordances to preserve historical risk profiles in B2B databases.
What IRS Principal Business Activity (PBA) code matches NAICS 238140? ▾
The IRS PBA tax code matching NAICS 238140 is 238100 (derived via a rolled-up mapping method). Business tax filers must declare this principal business activity code on IRS Schedule C, Form 1120, or Form 1065.
What business activities are classified under NAICS 238140? ▾
Activities classified under NAICS 238140 ('Masonry Contractors') include: Block laying, Marble, granite, and slate, exterior, contractors, Bricklaying, Masonry pointing, cleaning, or caulking. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 238140? ▾
Exclusions defined by the Census Bureau for NAICS 238140 include: Erecting the basic structure of buildings by pouring concrete--are classified in Industry 238110, Poured, Concrete Foundation and Structure Contractors;, Interior marble, granite, and slate work--are classified in Industry 238340, Tile and Terrazzo Contractors;. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 238140 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 18,258 active establishments with registered payrolls operating under NAICS code 238140 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 238140? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 238140 are: PSC L095 (Technical Representation Services: Metal Bars, Sheets, and Shapes). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 238140 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 238140 is a federal statistical standard overseen by the Census Bureau. It applies uniformly to state LLC filings, banking KYC processes, and federal audits.
Related Pages & Tools
Further regulatory reference links for NAICS code 238140:
- 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.
- NAICS 238140 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Masonry Contractors).
- IRS PBA Code for Masonry — Principal Business Activity tax reporting details.
- 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.
Sources & References
- U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
- U.S. Small Business Administration (SBA): Table of Small Business Size Standards
- Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
- Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
- Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
- U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
- Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
- United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
- U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
- U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes