NAICS
|
NAICS TEXT
|
SIC
|
SIC TEXT
|
81393
| Labor Unions and Similar Labor Organizations
| 8631
| Labor Unions and Similar Labor Organizations
|
339111
| Laboratory Apparatus and Furniture Manufacturing
| 2599
| Furniture and Fixtures, NEC (hospital beds)
|
339111
| Laboratory Apparatus and Furniture Manufacturing
| 3821
| Laboratory Apparatus and Furniture
|
339111
| Laboratory Apparatus and Furniture Manufacturing
| 3841
| Surgical and Medical Instruments and Apparatus (operating tables)
|
322225
| Laminated Aluminum Foil Manufacturing for Flexible Packaging Uses
| 3497
| Metal Foil and Leaf (laminated aluminum foil rolls and sheets for flexible packaging uses)
|
32613
| Laminated Plastics Plate, Sheet, and Shape Manufacturing
| 3083
| Laminated Plastics Plate, Sheet, and Profile Shapes
|
2331
| Land Subdivision and Land Development
| ----
| (No conversion)
|
23311
| Land Subdivision and Land Development
| 6552
| Land Subdividers and Developers, Except Cemeteries
|
54132
| Landscape Architectural Services
| 0781
| Landscape Counseling and Planning (except horticultural consulting)
|
54132
| Landscape Architectural Services
| 8748
| Business Consulting Services, NEC (urban planners and industrial development organizations)
|
56173
| Landscaping Services
| 0782
| Lawn and Garden Services
|
56173
| Landscaping Services
| 0783
| Ornamental Shrub and Tree Services
|
61163
| Language Schools
| 8299
| Schools and Educational Services, NEC (language schools)
|
4442
| Lawn and Garden Equipment and Supplies Stores
| ----
| (No conversion)
|
333112
| Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing
| 3524
| Lawn and Garden Tractors and Home Lawn and Garden Equipment (except nonpowered lawnmowers)
|
212231
| Lead Ore and Zinc Ore Mining
| 1031
| Lead and Zinc Ores
|
339942
| Lead Pencil and Art Good Manufacturing
| 2531
| Public Buildings and Related Furniture (blackboards)
|
339942
| Lead Pencil and Art Good Manufacturing
| 3579
| Office Machines, NEC (pencil sharpeners, staplers and other office equipment)
|
339942
| Lead Pencil and Art Good Manufacturing
| 3952
| Lead Pencils, Crayons, and Artists' Materials (except drawing and india ink, and drafting tables and boards)
|
316
| Leather and Allied Product Manufacturing
| ----
| (No conversion)
|
3161
| Leather and Hide Tanning and Finishing
| ----
| (No conversion)
|
31611
| Leather and Hide Tanning and Finishing
| 3111
| Leather Tanning and Finishing
|
31611
| Leather and Hide Tanning and Finishing
| 3999
| Manufacturing Industries, NEC (fur dressing and bleaching)
|
92213
| Legal Counsel and Prosecution
| 9222
| Legal Counsel and Prosecution
|
5411
| Legal Services
| ----
| (No conversion)
|
92112
| Legislative Bodies
| 9121
| Legislative Bodies
|
53113
| Lessors of Miniwarehouses and Self-Storage Units
| 4225
| General Warehousing and Storage (miniwarehouses and self-storage units)
|
533
| Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)
| ----
| (No conversion)
|
5331
| Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)
| ----
| (No conversion)
|
53311
| Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)
| 6792
| Oil Royalty Traders (except investors on own account)
|
53311
| Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)
| 6794
| Patent Owners and Lessors
|
53112
| Lessors of Nonresidential Buildings (except Miniwarehouses)
| 6512
| Operators of Nonresidential Buildings (other except stadium and arena owners)
|
53119
| Lessors of Other Real Estate Property
| 6515
| Operators of Residential Mobile Home Sites
|
53119
| Lessors of Other Real Estate Property
| 6517
| Lessors of Railroad Property
|
53119
| Lessors of Other Real Estate Property
| 6519
| Lessors of Real Property, NEC
|
5311
| Lessors of Real Estate
| ----
| (No conversion)
|
53111
| Lessors of Residential Buildings and Dwellings
| 6513
| Operators of Apartment Buildings
|
53111
| Lessors of Residential Buildings and Dwellings
| 6514
| Operators of Dwellings Other Than Apartment
|
51412
| Libraries and Archives
| 7829
| Services Allied to Motion Picture Distribution (film archives)
|
51412
| Libraries and Archives
| 8231
| Libraries
|
336112
| Light Truck and Utility Vehicle Manufacturing
| 3711
| Motor Vehicles and Passenger Car Bodies (light trucks and utility vehicles)
|
33512
| Lighting Fixture Manufacturing
| ----
| (No conversion)
|
3274
| Lime and Gypsum Product Manufacturing
| ----
| (No conversion)
|
32741
| Lime Manufacturing
| 3274
| Lime
|
7222
| Limited-Service Eating Places
| ----
| (No conversion)
|
72221
| Limited-Service Eating Places
| ----
| (No conversion)
|
722211
| Limited-Service Restaurants
| 5812
| Eating Places (limited-service restaurants)
|
48532
| Limousine Service
| 4119
| Local Passenger Transportation, NEC (limousine rental with driver and automobile rental with driver)
|
482111
| Line-Haul Railroads
| 4011
| Railroads, Line-Haul Operating
|
81233
| Linen and Uniform Supply
| ----
| (No conversion)
|
812331
| Linen Supply
| 7213
| Linen Supply
|
812331
| Linen Supply
| 7219
| Laundry and Garment Services, NEC (diaper service)
|
454312
| Liquefied Petroleum Gas (Bottled Gas) Dealers
| 5171
| Petroleum Bulk Stations and Terminals (LP gas sold to final consumer)
|
454312
| Liquefied Petroleum Gas (Bottled Gas) Dealers
| 5984
| Liquefied Petroleum Gas (Bottled Gas) Dealers
|
42252
| Livestock Wholesalers
| 5154
| Livestock
|
4922
| Local Messengers and Local Delivery
| ----
| (No conversion)
|
49221
| Local Messengers and Local Delivery
| 4215
| Courier Services, Except by Air (local delivery)
|
561622
| Locksmiths
| 7699
| Repair Shops and Related Services, NEC (locksmith shops)
|
1133
| Logging
| ----
| (No conversion)
|
11331
| Logging
| 2411
| Logging
|
44832
| Luggage and Leather Goods Stores
| 5948
| Luggage and Leather Goods Stores
|
316991
| Luggage Manufacturing
| 3161
| Luggage
|
4213
| Lumber and Other Construction Materials Wholesalers
| ----
| (No conversion)
|
42131
| Lumber, Plywood, Millwork, and Wood Panel Wholesalers
| 5031
| Lumber, Plywood, Millwork, and Wood Panels
|