Other Building Finishing Contractors
Building finishing trade work (except drywall, plaster, and insulation work; painting and wall covering work; flooring work; tile and terrazzo work; and finish carpentry work). The work performed may include new work, additions, alterations, maintenance, and repairs.
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What is SBA Size Standard?
The maximum annual revenue a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Bathtub refinishing, on-site
- ✓Fabricating metal cabinets or countertops on site
- ✓Closet organizer system installation
- ✓Modular furniture system attachment and installation
- ✓Concrete coating, glazing, or sealing
- ✓Trade show exhibit installation and dismantling
- ✓Countertop and cabinet, metal (except residential-
- ✓type), installation
- ✓CONSTRUCTION
- ✓137
- ✓T—Canadian, Mexican, and United States industries are comparable.
- ✓census.gov/naics
- ✓Waterproofing contractors
- ✓Window shade and blind installation
- ✓Drapery fixture (e.g., hardware, rods, tracks)
- ✓installation
Example Companies
- ●USG Corporation- Building products
- ●Armstrong World Industries- Ceiling and flooring
- ●CertainTeed- Building materials
This Code is NOT For...
NAICS 238390 does not cover the following activities. Use the correct code instead:
Installing drywall, plaster, or insulation
Installing or removing paint or wall coverings
Installing or repairing wood floors, resilient flooring, and carpet
Setting tile or performing terrazzo work
Finish carpentry
Retailing and installing window shades and blinds
Frequently Asked Questions
Yes. Most businesses operate under several NAICS codes. Your primary code should reflect your main source of revenue. You can list secondary codes for other business activities when registering with government agencies or applying for contracts.
Choose the NAICS code that represents your largest revenue source as your primary code. You can add secondary codes for other activities. For example, a restaurant that also offers catering would use Full-Service Restaurants as the primary code and Caterers as a secondary code.
NAICS codes do not directly determine your tax obligations. However, certain tax credits, deductions, and industry-specific regulations may reference NAICS codes to determine eligibility. Your actual tax liability depends on your business structure and activities, not your classification code.
No. The NAICS code on your EIN application is for statistical purposes only. You can update it if your business activities change. The IRS uses this information for economic analysis, not for determining your tax treatment.
You can update your NAICS code when filing your next business tax return or by contacting the IRS. For government contracts, update your code in SAM.gov. There is no penalty for changing codes as your business evolves or if you selected the wrong code initially.