NAICS Code For Roofing Contractor: Essential Guide For U.S. Roofing Businesses

If you operate or plan to start a roofing business in the United States, understanding the NAICS code for roofing contractors is crucial for proper business classification, compliance, and reporting. This in-depth guide explores the specific NAICS codes applicable to roofing contractors, registration tips, industry applications, and the role of these codes in business success.

What Is The NAICS Code System?

The North American Industry Classification System (NAICS) is a standardized method used by federal, state, and local agencies to categorize businesses based on their primary activities. NAICS codes are updated every five years and are critical for federal statistics, tax filing, securing business licenses, and market research.

Primary NAICS Code For Roofing Contractors

The primary NAICS code for a roofing contractor is 238160 – Roofing Contractors. This code applies to businesses whose main activity is the installation, repair, or maintenance of roofs on buildings or structures.

NAICS Code	Industry Title	Industry Definition
238160	Roofing Contractors	Establishments engaged in roofing installation, maintenance, coating, repair, and similar services

Industry Definition For 238160

238160 Roofing Contractors comprises establishments primarily engaged in roofing work, including:

• Installing new roofs
• Roof repairs and replacements
• Roof waterproofing and coating
• Gutter and related sheet metal installation
• Commercial and residential roofing projects

Roofing contractors may work on single-family homes, multifamily residential properties, and all types of commercial buildings.

Why Is The NAICS Code Important For Roofing Businesses?

Selecting the correct NAICS code is crucial for registration, taxation, insurance coverage, safety compliance, and accessing certifications or government contracts. Using 238160 ensures your business is recognized in industry-specific databases and is eligible for industry-specific credits, permits, or grants.

Common Uses Of NAICS Code 238160

• Business Tax Filing: The IRS and many state agencies require the NAICS code on corporate or LLC tax returns.
• State And Local Licensing: Proper classification is often required when applying for a roofing contractor license.
• Business Banking: Banks ask for NAICS codes on loan and account applications to assess risk.
• Insurance Coverage: Insurers require this classification to provide tailored policies for roofing operations.
• Market Research: Use the NAICS code to compare your business to similar contractors for benchmarking.
• Bidding On Government Contracts: Agencies often specify NAICS codes in solicitations for roofing projects.

Detailed Breakdown Of Related Roofing Services And NAICS Codes

Service Description	Applicable NAICS Code	When To Use
Roof Installation, Repair, Maintenance	238160	Most independent roofing contractors and companies
Sheet Metal For Roofing (if primary business)	238160	Sheet metal work specifically for roofing projects
General Commercial/Residential Construction	236220 / 236118	If roofing is a small part of a broader construction business
Roof Truss Manufacturing (not installation)	321214	If your company manufactures but does not install trusses
Roofing Materials Wholesaling	423330	If you distribute roofing supplies but do not perform roofing

How To Register Your Roofing Business With The Correct NAICS Code

• Visit the U.S. Census Bureau NAICS website.
• Use the search feature and input key terms such as “roofing,” “roofing contractor,” or “roof repair.”
• Review the code 238160 and its industry definition to ensure it matches your primary business activities.
• On state or federal forms, always enter the full six-digit NAICS code (238160) for accuracy.
• Double-check with your state’s contractor licensing board, as they may have specific classification requirements.

Distinctions Between NAICS, SIC, And Other Codes For Roofing

Roofing businesses may encounter other classification systems like the formerly used SIC (Standard Industrial Classification) codes. For reference:

• NAICS Code: 238160 (preferred, modern system)
• SIC Code: 1761 (Roofing, Siding, and Sheet Metal Work)

Always use NAICS codes for all official U.S. business purposes after 1997, as the SIC system is largely obsolete for new filings.

FAQs: Using The NAICS Code For Roofing Contractors

Does My Roofing Business Need A Different NAICS Code If I Offer Siding Or Gutters?

If roofing is your primary revenue-generating activity, stick with 238160. However, for companies primarily doing siding, use 238170, and for seamless guttering as the main business, consult NAICS 238390.

How Often Does The NAICS Code Change And Should I Update My Records?

The NAICS system is reviewed and updated every five years. Check the latest definitions if you diversify your services to ensure you remain accurate and compliant.

Is The NAICS Code 238160 Accepted Nationwide?

Yes, 238160 is recognized by the IRS, SBA, state licensing boards, and commercial insurance partners across the U.S. Always use this code for roofing-related activity unless your business changes fundamentally.

Special Considerations: Multi-Service Contractors

Many businesses in construction offer more than just roofing services. If roofing accounts for more than 50% of your business activity, default to code 238160. For other primary activities, use the corresponding six-digit code indicated by the U.S. Census Bureau.

Primary Business Focus	Recommended NAICS Code
Majority Roofing Projects	238160
Equal Roofing And Siding	Consult both codes (may need to register under one primary; 238160 or 238170)
Mainly General Building	236220 (Commercial), 236118 (Residential Remodelers)

Recent Trends And Forecasts In The Roofing Contractor Industry (NAICS 238160)

The roofing industry classified under NAICS 238160 is valued at over $56 billion in the United States as of 2025. There is stable demand driven by housing development, commercial real estate growth, and frequent storm- or weather-related repairs. The table below provides insights into key statistics:

Metric (2025)	Value
Number Of U.S. Roofing Contractors	About 108,000
Total U.S. Roofing Industry Revenue	$56+ Billion
Average Employees Per Roofing Contractor	7
% Small Businesses (under 20 employees)	Over 80%

How NAICS Codes Impact Insurance, Safety, And Bonding For Roofers

• Insurance: Carriers use NAICS 238160 to calculate policy risk and eligibility for workers’ compensation, general liability, and commercial auto.
• Bonding: Surety underwriters require precise NAICS identification for bid and performance bonds on public projects.
• OSHA Compliance: Safety data and reporting is often tracked by NAICS, affecting industry benchmarks and safety programs.

State-Specific Applications For The NAICS Roofing Contractor Code

Each state interprets “roofing contractor” a bit differently for licensing or workers’ compensation. Below are a few examples:

State	Additional Licensing Classification	NAICS Usage
California	C-39 Roofing Contractor	Submit 238160 when registering
Texas	Voluntary registration for roofers	Use 238160 for sales tax and insurance
Florida	CCC license (State Certified Roofing Contractor)	238160 is standard
New York	General contractor license needed in many localities	238160 for corporate filings

How To Find Your NAICS Code If You Provide Multiple Roofing Services

Roofers who expand into other services, such as HVAC, gutters, windows, or general contracting, should evaluate:

• Which activity generates the most gross receipts?
• What trade do you hold primary state licensing in?
• Are you entering federal or local contracts specifying a NAICS code?

If still in doubt, consult with your local Small Business Development Center (SBDC) or a business attorney to ensure compliance.

How To Use The NAICS Code 238160 For Bidding And Certification Programs

Many public and private sector projects list NAICS 238160 specifically when seeking bids from roofing contractors. Additionally, industry certifications like Minority Business Enterprise (MBE), Women Business Enterprise (WBE), and Veteran-Owned Small Business (VOSB) all require accurate NAICS code selection. Matching this code accurately is essential for inclusion in contract search databases like SAM.gov.

Resources For NAICS Code Search And Industry Updates

For the most up-to-date descriptions and questions regarding NAICS 238160, use these sources:

• U.S. Census Bureau Official NAICS Search
• NAICS Association 238160 Roofing Contractors
• Small Business Administration Resources

Bookmark these sites for updates on industry trends, reporting, and code revisions that affect U.S. roofing companies.

Final Tips For Roofing Contractors Selecting NAICS Codes

• Confirm your business’s main revenue stream is roofing services before using 238160.
• Update your business records if you enter new markets or expand your service offerings beyond roofing.
• Consult with your insurance agent, tax advisor, or licensing authority if you have any questions about proper NAICS code use.
• Always utilize the official Census Bureau NAICS definitions for compliance and to avoid delays or errors in registrations and filings.

In summary, the official NAICS code for roofing contractors is 238160 , and using this code accurately will ensure compliance and unlock resources for your roofing business in the U.S. construction industry.