NAICS Code 238140 — Masonry Contractors

National Industry in the official 2022 North American Industry Classification System (U.S. Census Bureau). It is the only national industry under 23814 (Masonry Contractors).

Code	238140
Title	Masonry Contractors
Level	National Industry (6-digit)
Edition	NAICS 2022 edition
SBA size standard	$19 million in average annual receipts

Official definition (2022 NAICS)

This industry comprises establishments primarily engaged in masonry work, stone setting, bricklaying, and other stone work. The work performed may include new work, additions, alterations, maintenance, and repairs.

Illustrative Examples:

Block laying

Marble, granite, and slate, exterior, contractors

Bricklaying

Masonry pointing, cleaning, or caulking

Concrete block laying

Stucco contractors

Foundation (e.g., brick, block, stone), building, contractors

Is a business under 238140 "small"?

Under the SBA size standards (13 CFR 121.201, effective March 17, 2023), a business classified in NAICS 238140 qualifies as a small business if it does not exceed $19 million in average annual receipts. Small-business status determines eligibility for federal set-aside contracts, SAM.gov certifications and SBA loan programs — receipts are averaged over the latest 5 fiscal years.

Where 238140 sits in the hierarchy

Level	Code	Title
Sector	23	Construction
Subsector	238	Specialty Trade Contractors
Industry Group	2381	Foundation, Structure, and Building Exterior Contractors
NAICS Industry	23814	Masonry Contractors
National Industry	238140	Masonry Contractors

Related SIC codes

Via the official U.S. Census concordance (1987 SIC ↔ NAICS), shown only where the industry definition is unchanged in NAICS 2022.

SIC code	Title
1741	Masonry, Stone Setting, and Other Stone Work
1771	Concrete Work

Data: official 2022 NAICS structure, descriptions and Census concordances, U.S. Census Bureau — U.S. government works in the public domain (17 U.S.C. §105). Suggested reference, not an official determination.