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Standard Industrial Classifications Codes (SIC Codes) /
North American Industry Classification System (NAICS)

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23831Drywall and Insulation Contractors
This industry comprises establishments primarily engaged in drywall, plaster work, and building insulation work. Plaster work includes applying plain or ornamental plaster, and installation of lath to receive plaster. The work performed may include new work, additions, alterations, maintenance, and repairs.

Exclusion(s): Establishments primarily engaged in:

*applying stucco (23814, Masonry Contractors); and *insulating pipes and boilers (238299, All Other Building Equipment Contractors).

23832Painting and Wall Covering Contractors
This industry comprises establishments primarily engaged in painting, paperhanging and decorating in buildings and painting heavy (engineering) structures. Paint or paper stripping, including sandblasting when it is an incidental part of surface preparation by paint and wall covering contractors, is included in this industry. The work performed may include new work, additions, alterations, maintenance, and repairs.

Exclusion(s): Establishments primarily engaged in:

*painting lines on highways, streets, and parking lots (23731, Highway, Street and Bridge Construction); *roof painting (23816, Roofing Contractors); *installing wood panelling (23835, Finish Carpentry Contractors); and *sandblasting building exteriors (23899, All Other Specialty Trade Contractors).

23833Flooring Contractors
This industry comprises establishments primarily engaged in the installation of resilient floor tile, carpeting, linoleum, and hardwood flooring. The work performed may include new work, additions, alterations, maintenance, and repairs.

Exclusion(s): Establishments primarily engaged in:

*laying concrete flooring (23811, Poured Concrete Foundation and Structure Contractors); *installing stone or ceramic floor tile (23834, Tile and Terrazzo Contractors); and *retailing and installing carpet and other flooring products, except stone or ceramic tile (44221, Floor Covering Stores).

23834Tile and Terrazzo Contractors
This industry comprises establishments primarily engaged in setting and installing ceramic tile, stone (interior only), and mosaic and/or mixing marble particles and cement to make terrazzo at the job site. The work performed may include new work, additions, alterations, maintenance, and repairs.

Exclusion(s): Establishments primarily engaged in:

*exterior marble, granite, and slate work (23814, Masonry Contractors); and *manufacturing precast terrazzo products (32739, Other Concrete Product Manufacturing).

23835Finish Carpentry Contractors
This industry comprises establishments primarily engaged in finish carpentry work. The work performed may include new work, additions, alterations, maintenance, and repairs.

Exclusion(s): Establishments primarily engaged in:

*framing (23813, Framing Contractors); *installing skylights (23816, Roofing Contractors); and *building custom kitchen and bath cabinets (except free standing) in a shop (33711, Wood Kitchen Cabinet and Counter Top Manufacturing).

23839Other Building Finishing Contractors
This industry comprises establishments, not classified to any other industry, primarily engaged in building finishing trade work. The work performed may include new work, additions, alterations, or maintenance and repairs.

Exclusion(s): Establishments primarily engaged in:

*installing drywall, plaster or insulation (23831, Drywall and Insulation Contractors); *installing or removing paint or wall coverings (23832, Painting and Wall Covering Contractors); *installing or repairing wood floors, resilient flooring, and carpet (23833, Flooring Contractors); *setting tile or performing terrazzo work (23834, Tile and Terrazzo Contractors); and *finish carpentry (23835, Finish Carpentry Contractors).



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