NAICS code 238220 – Plumbing, heating, and air-conditioning contractors

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.” – NAICS Association, www.naics.com


  • 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 hook-up and connection, building