Asphalt Shingle and Coating Materials Manufacturing
(1) saturating purchased mats and felts with asphalt or tar from purchased asphaltic materials and (2) manufacturing asphalt and tar and roofing cements and coatings from purchased asphaltic materials.
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What is SBA Size Standard?
The maximum number of employees a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Biodiesel fuels not made in petroleum refineries and
- ✓blended with purchased refined petroleum
- ✓Coke oven products (e.g., coke, gases, tars) made in
- ✓coke oven establishments
- ✓Petroleum brake fluids made from refined petroleum
- ✓Petroleum jelly made from refined petroleum
- ✓Petroleum briquettes made from refined petroleum
- ✓Petroleum lubricating oils and greases made from
- ✓refined petroleum
- ✓Petroleum waxes made from refined petroleum
- ✓Re-refining used petroleum lubricating oils
Example Companies
- ●GAF- Roofing manufacturer
- ●Owens Corning- Building products
- ●CertainTeed- Roofing products
This Code is NOT For...
NAICS 324122 does not cover the following activities. Use the correct code instead:
Refining crude petroleum and saturating purchased mats and felts with asphalt or tar into rolls and sheets and/or refining crude petroleum and manufacturing asphalt and tar roofing cements and coatings
Manufacturing paper mats and felts and saturating them with asphalt or tar into rolls and sheets
Related NAICS Codes
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.