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NAICS 327991, industry

NAICS 327991: Cut stone and stone product manufacturing

NAICS 327991 is the industry code for cut stone and stone product manufacturing. Use it on loan applications, tax forms and registrations. Explore financing for manufacturing and start your application when you are ready.

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What 327991 covers

This code covers businesses that cut, shape and finish stone, including granite and quartz countertop fabricators, monument makers and producers of cut stone for buildings.

Included in this code

  • Granite and quartz countertop fabrication
  • Monument and headstone cutting
  • Building and dimension stone cutting
  • Stone tile and pavers
  • Cultured marble products

Not this code

Businesses that use 327991

Granite countertop shopMonument makerStone fabrication company

Financing for this trade

Stone fabricators finance CNC bridge saws, waterjets and edging machines with equipment loans and use lines of credit for slab inventory. Lenders look at builder and remodel backlog, deposits and customer payment cycles.

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Is 327991 the right code for a cut stone and countertop fabricator?

Yes, if you cut and finish stone such as granite, marble or quartz into countertops, monuments or building stone. Quarries use 212311, and wood or laminate countertop shops use 337110. A fabricator that also installs countertops still typically uses 327991 if fabrication is the core work.

What is the SBA size standard for 327991?

Under 13 CFR 121.201, a business classified under NAICS 327991 is small if it averages no more than 500 employees, counting affiliates, over the prior 24 months. SBA uses that number for loan eligibility and federal agencies use it for small business set asides. A firm above it can still qualify for SBA 7(a) and 504 loans under the alternative standard of $15 million tangible net worth and $5 million average net income.

What financing do countertop fabricators use?

Fabricators typically finance CNC saws, waterjets and polishing equipment with equipment loans, which can fund quickly. Slab purchases and builder receivables are covered by a line of credit. Shops working with homebuilders may wait 30 to 60 days for payment, so factoring is common. SBA 7(a) loans fund shop purchases.

What does NAICS 327991 cover?

Cut stone and stone product manufacturing. Industry level code in NAICS 2022, under 31-33 Manufacturing, 327 Nonmetallic mineral product manufacturing, 3279 Other nonmetallic mineral product manufacturing, 32799 All other nonmetallic mineral product manufacturing.

What financing do NAICS 327991 businesses use?

Equipment financing, working capital, SBA loans and invoice factoring are the products placed most for manufacturing businesses. Start an application and the AI matches the deal to lenders that fund this code.

Where do I put NAICS 327991?

On the SBA loan application, on federal Schedule C or Form 1120, on SAM.gov and state registrations, and on most lender applications. A business can report more than one code; use this one if it describes what produces most of your revenue.