238220 — Plumbing, Heating, and Air-Conditioning Contractors
Description
This industry comprises establishments primarily engaged in installing and servicing plumbing, heating, and air-conditioning equipment. Contractors in this industry may provide both parts and labor when performing work. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Cooling tower installation
- Heating, ventilation, and air-conditioning (HVAC) contractors
- Duct work (e.g., cooling, dust collection, exhaust, heating, ventilation) installation
- Lawn sprinkler system installation
- Fire sprinkler system installation
- Mechanical contractors
- Fireplace, natural gas, installation
- Refrigeration system (e.g., commercial, industrial, scientific) installation
- Furnace installation
- Sewer hookup and connection, building
Overview Facts
| NAICS Code | 238220 |
|---|---|
| Industry Title | Plumbing, Heating, and Air-Conditioning Contractors |
| SBA Size Standard | $19,000,000 |
| U.S. Establishments | 111,207 (Census CBP, 2023) |
| IRS PBA Code | 238220 (exact match) |
| Sectors Hierarchy | Sector 23 → 238 → 2382 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 1791 - Structural Steel Erection (via SIC1987:1791→NAICS1997:23591→2002:238220→2007:238220→2012:238220→2017:238220→2022:238220)
- SIC 1796 - Installation or Erection of Building Equipment, NEC (via SIC1987:1796→NAICS1997:23595→2002:238220→2007:238220→2012:238220→2017:238220→2022:238220)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC L045 — Technical Representation Services: Plumbing, Heating, and Waste Disposal Equipment
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238220:
- Sector 23 Directory Hub — List of related industries in the Construction sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 2382
Frequently Asked Questions (FAQ)
Is 238220 a valid 2022 NAICS code?
NAICS 238220 is 'Plumbing, Heating, and Air-Conditioning Contractors', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $19,000,000.
What is the SBA size standard for NAICS 238220?
The SBA small business size standard for NAICS 238220 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238220?
NAICS code 238220 maps to the legacy 1987 SIC codes: 1791 - Structural Steel Erection, 1796 - Installation or Erection of Building Equipment, NEC.