324110 — Petroleum Refineries
Description
This industry comprises establishments primarily engaged in refining crude petroleum into refined petroleum. Petroleum refining involves one or more of the following activities: (1) fractionation; (2) straight distillation of crude oil; and (3) cracking (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 2911 - Petroleum Refining (via SIC1987:2911→NAICS1997:32411→2002:324110→2007:324110→2012:324110→2017:324110→2022:324110)
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 3835 — Petroleum Production and Distribution Equipment
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 324110 valid in 2022? ▾
Yes, 324110 is a valid 6-digit 2022 NAICS national industry code representing 'Petroleum Refineries' under Sector 31-33 in the official classification index.
What is the SBA size standard for NAICS code 324110? ▾
The Small Business Administration (SBA) has established a small business size standard of 1,500 employees for NAICS code 324110 (Petroleum Refineries), calculated based on employees.
What is the legacy SIC equivalent for NAICS 324110? ▾
According to official Census Bureau concordance tables, NAICS code 324110 (Petroleum Refineries) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 2911 - Petroleum Refining.
Related Pages & Tools
Further regulatory reference links for NAICS code 324110:
- 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.
- NAICS 324110 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Petroleum Refineries).
- 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.