238160 — Roofing Contractors
Description
This industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Painting, spraying, or coating, roof
- Sheet metal roofing installation
- Shake and shingle, roof, installation
- Skylight installation
Exclusions & Cross-References
- Installing roof trusses and sheathing attached to trusses--are classified in Industry 238130, Framing
- Contractors;
- Installing downspouts, gutters, fascia, and soffits--are classified in Industry 238170, Siding Contractors;
- and
- Installing solar panels--are classified in Industry 238210, Electrical Contractors and Other Wiring
- Installation Contractors.
Overview Facts
| NAICS Code | 238160 |
|---|---|
| Industry Title | Roofing Contractors |
| SBA Size Standard | $19,000,000 |
| U.S. Establishments | 25,519 (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 238160 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 1761 - Roofing, Siding, and Sheet Metal Work (via SIC1987:1761→NAICS1997:23561→2002:238160→2007:238160→2012:238160→2017:238160→2022:238160)
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 L056 — Technical Representation Services: Construction and Building Materials
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 238160 an active industry classification in 2022? ▾
Yes, NAICS code 238160 is a fully active classification for 'Roofing 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 238160? ▾
The SBA size standard limit for NAICS code 238160 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 238160? ▾
Legacy 1987 SIC codes mapped to NAICS 238160 include: SIC 1761 (Roofing, Siding, and Sheet Metal 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 238160? ▾
The IRS PBA tax code matching NAICS 238160 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 238160? ▾
Activities classified under NAICS 238160 ('Roofing Contractors') include: Painting, spraying, or coating, roof, Sheet metal roofing installation, Shake and shingle, roof, installation, Skylight installation. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 238160? ▾
Exclusions defined by the Census Bureau for NAICS 238160 include: Installing roof trusses and sheathing attached to trusses--are classified in Industry 238130, Framing, Contractors;, Installing downspouts, gutters, fascia, and soffits--are classified in Industry 238170, Siding Contractors;. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 238160 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 25,519 active establishments with registered payrolls operating under NAICS code 238160 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 238160? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 238160 are: PSC L056 (Technical Representation Services: Construction and Building Materials). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 238160 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 238160 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 238160:
- 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 238160 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Roofing Contractors).
- IRS PBA Code for Roofing — 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