NAICS 324: Petroleum and Coal Products Manufacturing
Subsector
Code facts
- Part of
-
- 31-33
- Codes under it
- 1
- Contract awards
- 282,304 In the last 12 months
- Contract obligations
- $8,466,430,266 In FY2025
NAICS codes and definitions come from the U.S. Census Bureau and contract spending from SAM.gov/FPDS.
Contract obligations by fiscal year
| Fiscal year | Obligated |
|---|---|
| FY2027 To date | $619,932 |
| FY2026 | $9,083,373,496 |
| FY2025 | $8,466,430,266 |
| FY2024 | $11,968,205,365 |
| FY2023 | $12,912,596,948 |
Top contractors by obligations
| Rank | Contractor | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Motor Oil (Hellas) Corinth Refineries S.A. | $832,398,173 | |
| 2 | Marathon Petroleum Company LP | $607,173,867 | |
| 3 | S-Oil Corporation | $537,831,222 | |
| 4 | Valero Marketing And Supply Co | $503,841,611 | |
| 5 | BP Products North America Inc. | $497,676,213 | |
| 6 | Phillips 66 Company | $490,204,443 | |
| 7 | Chevron USA Inc. | $408,237,004 | |
| 8 | SK Energy Co., LTD. | $371,037,947 | |
| 9 | Vetjet Fuels LLC | $341,502,421 | |
| 10 | BP Oil International LIMITED | $330,955,197 |
See the full FY2025 ranking of NAICS 324 contractors, by parent company.
Top funding agencies by obligations
| Rank | Agency | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Defense Logistics Agency | $9,011,143,494 | |
| 2 | Department of Agriculture | $14,721,772 | |
| 3 | Department of the Navy | $14,715,677 | |
| 4 | Department of State | $13,369,454 | |
| 5 | Department of the Army | $11,290,545 | |
| 6 | Department of the Interior | $7,465,093 | |
| 7 | Air Force | $4,561,763 | |
| 8 | Department of Health and Human Services | $3,113,101 | |
| 9 | Department of the Treasury | $879,756 | |
| 10 | National Aeronautics and Space Administration | $708,080 |
Top PSC codes by obligations
| Rank | PSC code | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | 9130 Liquid Propellants and Fuels, Petroleum Base | $6,921,735,038 | |
| 2 | 9140 Fuel Oils | $1,956,535,246 | |
| 3 | 9150 Oils and Greases: Cutting, Lubricating, and Hydraulic | $121,863,110 | |
| 4 | 6850 Miscellaneous Chemical Specialties | $28,658,304 | |
| 5 |
F003 Forest/ |
$14,185,790 | |
| 6 | 9135 Liquid Propellant Fuels and Oxidizers, Chemical Base | $8,477,760 | |
| 7 | 6810 Chemicals | $6,444,162 | |
| 8 | 6830 Gases: Compressed and Liquefied | $6,046,049 | |
| 9 | V113 Rail Freight | $5,928,000 | |
| 10 | S204 Fueling and Other Petroleum Services – Excluding Storage | $2,076,628 |
Contract obligations by state
| Rank | Place of performance | Obligated, last 12 months | Share |
|---|---|---|---|
| 1 | Texas | $1,980,852,987 | |
| 2 | Ohio | $650,784,662 | |
| 3 | California | $549,423,503 | |
| 4 | Illinois | $511,090,422 | |
| 5 | Florida | $278,696,902 | |
| 6 | Virginia | $251,128,276 | |
| 7 | Louisiana | $188,068,897 | |
| 8 | Michigan | $160,893,391 | |
| 9 | New Jersey | $144,951,164 | |
| 10 | Alaska | $141,301,662 | |
| 11 | Tennessee | $80,032,583 | |
| 12 | Washington | $76,188,302 | |
| 13 | Indiana | $65,843,390 | |
| 14 | North Carolina | $43,507,190 | |
| 15 | New Hampshire | $37,182,687 | |
| 16 | New Mexico | $27,255,502 | |
| 17 | Delaware | $25,099,736 | |
| 18 | Georgia | $21,476,595 | |
| 19 | Oklahoma | $21,163,800 | |
| 20 | Pennsylvania | $20,941,533 | |
| 21 | Oregon | $18,918,305 | |
| 22 | Colorado | $14,114,140 | |
| 23 | Mississippi | $13,479,928 | |
| 24 | Puerto Rico | $11,453,993 | |
| 25 | Massachusetts | $11,116,295 | |
| 26 | Alabama | $8,169,837 | |
| 27 | Maryland | $7,180,614 | |
| 28 | Connecticut | $6,860,410 | |
| 29 | Arizona | $6,624,290 | |
| 30 | Hawaii | $6,009,045 | |
| 31 | South Carolina | $5,037,153 | |
| 32 | Guam | $4,290,703 | |
| 33 | Montana | $4,101,224 | |
| 34 | Kansas | $3,791,679 | |
| 35 | Wyoming | $3,311,729 | |
| 36 | Utah | $3,114,708 | |
| 37 | Northern Mariana Islands | $2,328,268 | |
| 38 | Wisconsin | $1,855,306 | |
| 39 | Missouri | $1,724,455 | |
| 40 | New York | $1,688,294 | |
| 41 | Nebraska | $1,685,223 | |
| 42 | Arkansas | $1,393,490 | |
| 43 | South Dakota | $1,138,292 | |
| 44 | Idaho | $927,696 | |
| 45 | North Dakota | $604,639 | |
| 46 | Kentucky | $583,467 | |
| 47 | West Virginia | $479,905 | |
| 48 | Iowa | $392,950 | |
| 49 | Vermont | $229,902 | |
| 50 | Maine | $213,136 | |
| 51 | Nevada | $161,689 | |
| 52 | Minnesota | $73,880 | |
| 53 | District of Columbia | $117 |
Show all 53
Shares are of everything obligated under NAICS 324 in the last 12 months before deobligations, including work performed abroad or with no place of performance on record.
Contract opportunities
Show 40 more
Latest 50 of 9,543 listed here. See the rest on GovTribe.
Codes under 324
Definition
The Petroleum and Coal Products Manufacturing subsector is based on the transformation of crude petroleum and coal into usable products. The dominant process is petroleum refining that involves the separation of crude petroleum into component products through such techniques as cracking and distillation. In addition, this subsector includes establishments that primarily further process refined petroleum and coal products and produce products, such as asphalt coatings and petroleum lubricating oils.
However, establishments that manufacture petrochemicals from refined petroleum are classified in Industry 32511, Petrochemical Manufacturing.
Quick answers
What is NAICS 324?
NAICS 324 is Petroleum and Coal Products Manufacturing, a subsector in NAICS 31-33, Manufacturing.
What codes are under NAICS 324?
NAICS 324 has one code under it with its own GovTribe page, 3241 Petroleum and Coal Products Manufacturing.
How much do federal agencies spend under NAICS 324?
Federal contracts under NAICS 324 obligated $8,466,430,266 in fiscal year 2025 and $42,431,226,006 in fiscal years 2023 through 2027.
Who are the largest contractors under NAICS 324?
The contractors with the most obligated under NAICS 324 in fiscal years 2026 and 2027 are Motor Oil (Hellas) Corinth Refineries S.A. ($832,398,173), Marathon Petroleum Company LP ($607,173,867) and S-Oil Corporation ($537,831,222).
Which agencies buy the most under NAICS 324?
The agencies that obligated the most under NAICS 324 in fiscal years 2026 and 2027 are Defense Logistics Agency ($9,011,143,494), Department of Agriculture ($14,721,772) and Department of the Navy ($14,715,677).
Which PSC codes are used with NAICS 324?
The PSC codes with the most obligated under NAICS 324 in fiscal years 2026 and 2027 are 9130 Liquid Propellants and Fuels, Petroleum Base; 9140 Fuel Oils; and 9150 Oils and Greases: Cutting, Lubricating, and Hydraulic.
Where is the work under NAICS 324 performed?
By place of performance, the states with the most contract obligations under NAICS 324 over the last 12 months are Texas ($1,980,852,987), Ohio ($650,784,662) and California ($549,423,503).
What is the latest contract opportunity under NAICS 324?
The latest contract opportunity under NAICS 324 is FA8501-27-rapid-pave-OTA, special notice from Air Force Sustainment Center (AFMC), posted October 21, 2026.
On GovTribe
See everything under NAICS 324
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