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IRS Business Activity Codes
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NAICS 2002 Codes
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SIC Codes
324120Asphalt Paving, Roofing, & Saturated Materials Manufacturing 324122Asphalt Shingle and Coating Materials Manufacturing
Also called:
Cements, asphalt roofing, made from purchased asphaltic materials
Boards, asphalt saturated, made from purchased asphaltic materials
more detail...
2952Asphalt Felts and Coatings
324121Asphalt Paving Mixture and Block Manufacturing
Also called:
Tar and asphalt paving mixtures made from purchased asphaltic materials
Blocks, asphalt paving, made from purchased asphaltic materials
more detail...
2951Asphalt Paving Mixtures and Blocks
326100Plastics Product Manufacturing 326192Resilient Floor Covering Manufacturing 3996Linoleum, Asphalted-Felt-Base, and Other Hard Surface Floor Coverings, N.E.C.
212390Other Nonmetallic Mineral Mining & Quarrying 212399All Other Nonmetallic Mineral Mining
Also called:
Asphalt, native, mining and/or beneficiating
Asphalt rock mining and/or beneficiating
more detail...
1499Miscellaneous Nonmetallic Minerals, Except Fuels
3295Minerals and Earths, Ground or Otherwise Treated
322100Pulp, Paper, & Paperboard Mills 322121Paper (except Newsprint) Mills
Also called:
Paper, asphalt, made in paper mills
Asphalt paper made in paper mills
more detail...
2611Pulp Mills
2621Paper Mills
324110Petroleum Refineries 324110Petroleum Refineries
Also called:
Asphalt and asphaltic materials made in petroleum refineries
Asphalt paving mixtures made in petroleum refineries
2911Petroleum Refining
238900Other Specialty Trade Contractors 238990All Other Specialty Trade Contractors
Also called:
Asphalting, residential and commercial driveway and parking area
Asphalt coating and sealing, residential and commercial parking lot and driveway
1771Concrete Work
1799Special Trade Contractors, N.E.C.
7353Heavy Construction Equipment Rental and Leasing
237310Highway, Street, & Bridge Construction 237310**Highway, Street, & Bridge Construction
Also called:
Asphalt paving (i.e., highway, road, street, public sidewalk)

1611Highway and Street Construction, Except Elevated Highways
1622Bridge, Tunnel, and Elevated Highway Construction
1721Painting and Paper Hanging
8741Management Services
238100Foundation, Structure, & Building Exterior Contractors 238160**Roofing Contractors
Also called:
Asphalt roof shingle installation

1761Roofing, Siding, and Sheet Metal Work
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1997 NAICS Information
** In 2002, NAICS codes were updated from the 1997 codes to reflect changes in the structure of U.S. industries. The search term you entered matches a 1997 code, and the industry shown replaces all or part of the 1997 industry. The table below shows the relationship of the 1997 codes to the 2002 codes for industries above that were updated.
1997 NAICS Code Matching
2002 NAICS Codes
Explanation of Parts
234110Highway and Street Construction
Also called:
Asphalt paving (e.g., public sidewalks, roads, streets) contractors
237310**Highway, Street, and Bridge Construction (pt) 
235610Roofing, Siding, and Sheet Metal Contractors 238160**Roofing ContractorsRoofing Contractors
238170Siding ContractorsSiding Contractors
238390Other Building Finishing Contractors (pt)Metal Ceiling, Panel, and Shelving Installation
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