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IRS Business Activity Codes
(Click on Number for more info)
NAICS 2002 Codes
(Click on Number for more info)
SIC Codes
NumberDescriptionNumberDescriptionNumberDescription
212320Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying 212321Construction Sand and Gravel Mining
Also called:
Sand and gravel quarrying (i.e., construction grade) and/or beneficiating
Gravel quarrying and/or beneficiating
more detail...
1442Construction Sand and Gravel
484200Specialized Freight Trucking 484220Specialized Freight (except Used Goods) Trucking, Local
Also called:
Dump trucking (e.g., gravel, sand, top soil)
Gravel hauling, local
4212Local Trucking Without Storage
4214Local Trucking With Storage
238100Foundation, Structure, & Building Exterior Contractors 238160**Roofing Contractors
Also called:
Roofing, built-up tar and gravel, installation

1761Roofing, Siding, and Sheet Metal Work
423300Lumber & Other Construction Materials 423320**Brick, Stone, and Related Construction Material Merchant Wholesalers
Also called:
Gravel, construction, merchant wholesalers

5032Brick, Stone, and Related Construction Materials
484200Specialized Freight Trucking 484230Specialized Freight (except Used Goods) Trucking, Long-Distance
Also called:
Gravel hauling, long-distance
4213Trucking, Except Local
238100Foundation, Structure, & Building Exterior Contractors 238110**Poured Concrete Foundation and Structure Contractors
1771Concrete Work
238900Other Specialty Trade Contractors 238990**All Other Specialty Trade Contractors
1799Special Trade Contractors, N.E.C.
7353Heavy Construction Equipment Rental and Leasing
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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
235610Roofing, Siding, and Sheet Metal Contractors 238160**Roofing ContractorsRoofing Contractors
238170Siding ContractorsSiding Contractors
238390Other Building Finishing Contractors (pt)Metal Ceiling, Panel, and Shelving Installation
235710Concrete Contractors
Also called:
Gravel walk and driveway construction contractors
238110**Poured Concrete Foundation and Structure ContractorsExcept Residential and Commercial Asphalt, Brick, and Concrete Paving
238990**All Other Specialty Trade Contractors (pt)Residential and Commercial Asphalt, Brick, and Concrete Paving
421320Brick, Stone, and Related Construction Material Wholesalers423320**Brick, Stone, and Related Construction Material Merchant WholesalersMerchant Wholesalers
425110Business to Business Electronic Markets (pt)Business to Business Electronic Markets
425120Wholesale Trade Agents and Brokers (pt)Agents and Brokers
    
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