NAICS Codes by Business Activity: L
731 business activities
| Business activity | NAICS code | Size standard |
|---|---|---|
| Label making equipment, handheld, manufacturing | 339940 Office Supplies (except Paper) Manufacturing | 750 employees |
| Labeling (i.e., packaging) machinery manufacturing | 333993 Packaging Machinery Manufacturing | 600 employees |
| Labeling services | 561910 Packaging and Labeling Services | $19.5 million in average annual receipts |
| Labels weaving | 313220 Narrow Fabric Mills and Schiffli Machine Embroidery | 550 employees |
| Labels, commercial printing (except screen), on a job-order basis | 323111 Commercial Printing (except Screen and Books) | 650 employees |
| Labels, lithographic (offset) printing, on a job-order basis | 323110 Commercial Lithographic Printing | — |
| Labels, textile, merchant wholesalers | 424310 Piece Goods, Notions, and Other Dry Goods Merchant Wholesalers | 100 employees |
| Labor (except farm) contractors (i.e., personnel suppliers) | 561320 Temporary Help Services | $34 million in average annual receipts |
| Labor (except farm) pools | 561320 Temporary Help Services | $34 million in average annual receipts |
| Labor contractors, farm | 115115 Farm Labor Contractors and Crew Leaders | $19 million in average annual receipts |
| Labor federations | 813930 Labor Unions and Similar Labor Organizations | $16.5 million in average annual receipts |
| Labor leasing services | 561330 Professional Employer Organizations | $41.5 million in average annual receipts |
| Labor management negotiations boards, government | 926150 Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors | — |
| Labor relations consulting services | 541612 Human Resources Consulting Services | $29 million in average annual receipts |
| Labor statistics agencies | 926110 Administration of General Economic Programs | — |
| Labor unions (except apprenticeship programs) | 813930 Labor Unions and Similar Labor Organizations | $16.5 million in average annual receipts |
| Laboratories, dental X-ray | 621512 Diagnostic Imaging Centers | $19 million in average annual receipts |
| Laboratories, medical (except radiological, X-ray) | 621511 Medical Laboratories | $41.5 million in average annual receipts |
| Laboratories, medical radiological or X-ray | 621512 Diagnostic Imaging Centers | $19 million in average annual receipts |
| Laboratory analytical instruments (except optical) manufacturing | 334516 Analytical Laboratory Instrument Manufacturing | 1,000 employees |
| Laboratory analytical optical instruments (e.g., microscopes) manufacturing | 333314 Optical Instrument and Lens Manufacturing | 500 employees |
| Laboratory animal feed manufacturing | 311119 Other Animal Food Manufacturing | 650 employees |
| Laboratory animal production (e.g., guinea pigs, mice, rats) | 112990 All Other Animal Production | $2.8 million in average annual receipts |
| Laboratory coats cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Laboratory coats, men's and boys', cut and sew apparel contractors | 315211 Men's and Boys' Cut and Sew Apparel Contractors | — |
| Laboratory coats, men's and boys', cut and sewn from purchased fabric (except apparel contractors) | 315220 Men's and Boys' Cut and Sew Apparel Manufacturing | 750 employees |
| Laboratory coats, women's and girls', cut and sewn from purchased fabric (except apparel contractors) | 315240 Women's, Girls', and Infants' Cut and Sew Apparel Manufacturing | 750 employees |
| Laboratory coats, women's, cut and sew apparel contractors | 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors | — |
| Laboratory coats, women's, misses', and girls', cut and sewn from purchased fabric (except apparel contractors) | 315239 Women's and Girls' Cut and Sew Other Outerwear Manufacturing | — |
| Laboratory construction | 236220 Commercial and Institutional Building Construction | $45 million in average annual receipts |
| Laboratory equipment (except dental, medical, ophthalmic) merchant wholesalers | 423490 Other Professional Equipment and Supplies Merchant Wholesalers | 150 employees |
| Laboratory equipment, dental and medical, merchant wholesalers | 423450 Medical, Dental, and Hospital Equipment and Supplies Merchant Wholesalers | 200 employees |
| Laboratory furniture and equipment installation | 238390 Other Building Finishing Contractors | $19 million in average annual receipts |
| Laboratory glassware (e.g., beakers, test tubes, vials) made from purchased glass | 327215 Glass Product Manufacturing Made of Purchased Glass | 1,000 employees |
| Laboratory glassware (e.g., beakers, test tubes, vials) made in glass making plants | 327212 Other Pressed and Blown Glass and Glassware Manufacturing | 1,250 employees |
| Laboratory instrument repair and maintenance services | 811219 Other Electronic and Precision Equipment Repair and Maintenance | $22 million in average annual receipts |
| Laboratory services, motion picture | 512199 Other Motion Picture and Video Industries | $28.5 million in average annual receipts |
| Laboratory standards testing instruments (e.g., capacitance, electrical resistance, inductance) manufacturing | 334515 Instrument Manufacturing for Measuring and Testing Electricity and Electrical Signals | 750 employees |
| Laboratory testing (except medical, veterinary) services | 541380 Testing Laboratories and Services | $19 million in average annual receipts |
| Laboratory testing services, medical (except radiological, X-ray) | 621511 Medical Laboratories | $41.5 million in average annual receipts |
| Laboratory testing services, medical radiological or X-ray | 621512 Diagnostic Imaging Centers | $19 million in average annual receipts |
| Laboratory testing services, veterinary | 541940 Veterinary Services | $10 million in average annual receipts |
| Laboratory-type evaporation apparatus manufacturing | 339113 Surgical Appliance and Supplies Manufacturing | 800 employees |
| Laboratory-type freezers manufacturing | 333415 Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing | 1,250 employees |
| Laboratory-type sample preparation apparatus manufacturing | 339113 Surgical Appliance and Supplies Manufacturing | 800 employees |
| Lace and net making machinery manufacturing | 333249 Other Industrial Machinery Manufacturing | 500 employees |
| Lace leather manufacturing | 316110 Leather and Hide Tanning and Finishing | 800 employees |
| Lace manufacturing | 313240 Knit Fabric Mills | 500 employees |
| Lace products (except apparel) made in lace mills | 313240 Knit Fabric Mills | 500 employees |
| Lace, burnt-out, manufacturing | 314999 All Other Miscellaneous Textile Product Mills | 550 employees |
| Laces (e.g. shoe), textile, manufacturing | 313220 Narrow Fabric Mills and Schiffli Machine Embroidery | 550 employees |
| Laces (e.g., shoe), leather, manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Lacquering metals and metal products for the trade | 332812 Metal Coating, Engraving (except Jewelry and Silverware), and Allied Services to Manufacturers | 600 employees |
| Lacquering ovens manufacturing | 333994 Industrial Process Furnace and Oven Manufacturing | 500 employees |
| Lacquers manufacturing | 325510 Paint and Coating Manufacturing | 1,000 employees |
| Lacquers merchant wholesalers | 424950 Paint, Varnish, and Supplies Merchant Wholesalers | 150 employees |
| Lactic acid manufacturing | 325199 All Other Basic Organic Chemical Manufacturing | 1,250 employees |
| Lactose manufacturing | 311514 Dry, Condensed, and Evaporated Dairy Product Manufacturing | 1,000 employees |
| Ladder jacks, metal, manufacturing | 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing | 750 employees |
| Ladder jacks, wood, manufacturing | 321999 All Other Miscellaneous Wood Product Manufacturing | 500 employees |
| Ladder rounds or rungs, hardwood, manufacturing | 321912 Cut Stock, Resawing Lumber, and Planing | 500 employees |
| Ladders merchant wholesalers | 423830 Industrial Machinery and Equipment Merchant Wholesalers | 100 employees |
| Ladders, extension, wood, manufacturing | 321999 All Other Miscellaneous Wood Product Manufacturing | 500 employees |
| Ladders, fiberglass, manufacturing | 326199 All Other Plastics Product Manufacturing | 750 employees |
| Ladders, metal chain, manufacturing | 332323 Ornamental and Architectural Metal Work Manufacturing | 500 employees |
| Ladders, permanently installed, metal, manufacturing | 332323 Ornamental and Architectural Metal Work Manufacturing | 500 employees |
| Ladders, portable metal, manufacturing | 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing | 750 employees |
| Ladle bails, fabricated metal plate work, manufacturing | 332313 Plate Work Manufacturing | 750 employees |
| Ladles, fabricated metal plate work, manufacturing | 332313 Plate Work Manufacturing | 750 employees |
| Lager brewing | 312120 Breweries | 1,250 employees |
| Lagoon, sewage treatment construction | 237110 Water and Sewer Line and Related Structures Construction | $45 million in average annual receipts |
| Lake freight transportation (except on Great Lakes system) | 483211 Inland Water Freight Transportation | 1,050 employees |
| Lake freight transportation, Great Lakes (including St. Lawrence Seaway) | 483113 Coastal and Great Lakes Freight Transportation | 800 employees |
| Lake passenger transportation (except on Great Lakes system) | 483212 Inland Water Passenger Transportation | 550 employees |
| Lake passenger transportation, Great Lakes (including St. Lawrence Seaway) | 483114 Coastal and Great Lakes Passenger Transportation | 550 employees |
| Lakes (i.e., organic pigments) manufacturing | 325130 Synthetic Dye and Pigment Manufacturing | 1,050 employees |
| Lamb carcasses, half carcasses, primal and sub-primal cuts, produced in slaughtering plants | 311611 Animal (except Poultry) Slaughtering | 1,150 employees |
| Lamb feedlots (except stockyards for transportation) | 112410 Sheep Farming | $3.5 million in average annual receipts |
| Lamb, primal and sub-primal cuts, made from purchased carcasses | 311612 Meat Processed from Carcasses | 1,000 employees |
| Laminated glass made from purchased glass | 327215 Glass Product Manufacturing Made of Purchased Glass | 1,000 employees |
| Laminated glass made in glass making plants | 327211 Flat Glass Manufacturing | 1,100 employees |
| Laminated plastics plate, rod, and sheet, manufacturing | 326130 Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing | 650 employees |
| Laminated structural wood members (except trusses) manufacturing | 321213 Engineered Wood Member (except Truss) Manufacturing | 750 employees |
| Laminated veneer lumber (LVL) manufacturing | 321213 Engineered Wood Member (except Truss) Manufacturing | 750 employees |
| Laminating foil for flexible packaging applications | 322220 Paper Bag and Coated and Treated Paper Manufacturing | 750 employees |
| Laminating metals and metal formed products without fabricating | 332813 Electroplating, Plating, Polishing, Anodizing, and Coloring | 500 employees |
| Laminating purchased foil sheets for nonpackaging applications | 322220 Paper Bag and Coated and Treated Paper Manufacturing | 750 employees |
| Laminating purchased paperboard | 322220 Paper Bag and Coated and Treated Paper Manufacturing | 750 employees |
| Laminating purchased papers for nonpackaging applications | 322220 Paper Bag and Coated and Treated Paper Manufacturing | 750 employees |
| Laminating purchased papers for packaging applications | 322220 Paper Bag and Coated and Treated Paper Manufacturing | 750 employees |
| Laminating purchased textiles | 313320 Fabric Coating Mills | 1,000 employees |
| Lamp ballasts manufacturing | 335311 Power, Distribution, and Specialty Transformer Manufacturing | 800 employees |
| Lamp bases, pottery, manufacturing | 327110 Pottery, Ceramics, and Plumbing Fixture Manufacturing | 1,000 employees |
| Lamp black manufacturing | 325180 Other Basic Inorganic Chemical Manufacturing | 1,000 employees |
| Lamp bulb parts (except glass blanks), electric, manufacturing | 335110 Electric Lamp Bulb and Part Manufacturing | 1,250 employees |
| Lamp bulbs and tubes, electric (i.e., fluorescent, incandescent filament, vapor), manufacturing | 335110 Electric Lamp Bulb and Part Manufacturing | 1,250 employees |
| Lamp bulbs and tubes, health, infrared and ultraviolet radiation, manufacturing | 335110 Electric Lamp Bulb and Part Manufacturing | 1,250 employees |
| Lamp frames, wire, made from purchased wire | 332618 Other Fabricated Wire Product Manufacturing | 500 employees |
| Lamp holders manufacturing | 335931 Current-Carrying Wiring Device Manufacturing | 600 employees |
| Lamp shade frames, metal, manufacturing | 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing | 750 employees |
| Lamp shades (except glass, plastics), residential, manufacturing | 335121 Residential Electric Lighting Fixture Manufacturing | 750 employees |
| Lamp shades made from purchased glass | 327215 Glass Product Manufacturing Made of Purchased Glass | 1,000 employees |
| Lamp shades made in glass making plants | 327212 Other Pressed and Blown Glass and Glassware Manufacturing | 1,250 employees |
| Lamp shades, plastics, manufacturing | 326199 All Other Plastics Product Manufacturing | 750 employees |
| Lamp shops, electric | 442299 All Other Home Furnishings Stores | $29.5 million in average annual receipts |
| Lamp sockets and receptacles (i.e., electric wiring devices) manufacturing | 335931 Current-Carrying Wiring Device Manufacturing | 600 employees |
| Lamps (i.e., lighting fixtures) merchant wholesalers | 423220 Home Furnishing Merchant Wholesalers | 100 employees |
| Lamps (i.e., lighting fixtures), commercial, industrial, and institutional, manufacturing | 335122 Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing | 500 employees |
| Lamps (i.e., lighting fixtures), residential, electric, manufacturing | 335121 Residential Electric Lighting Fixture Manufacturing | 750 employees |
| Lamps, insect, electric fixture, manufacturing | 335129 Other Lighting Equipment Manufacturing | 500 employees |
| Lamps, X-ray, manufacturing | 334517 Irradiation Apparatus Manufacturing | 1,200 employees |
| Land (except cemeteries) subdividers | 237210 Land Subdivision | $34 million in average annual receipts |
| Land acquisition, assembling and subdividing | 237210 Land Subdivision | $34 million in average annual receipts |
| Land clearing | 238910 Site Preparation Contractors | $19 million in average annual receipts |
| Land drainage contractors | 237990 Other Heavy and Civil Engineering Construction | $45 million in average annual receipts |
| Land leveling contractors | 238910 Site Preparation Contractors | $19 million in average annual receipts |
| Land management program administration | 924120 Administration of Conservation Programs | — |
| Land preparation machinery, agricultural, merchant wholesalers | 423820 Farm and Garden Machinery and Equipment Merchant Wholesalers | 125 employees |
| Land preparation machinery, construction, manufacturing | 333120 Construction Machinery Manufacturing | 1,250 employees |
| Land preparation machinery, construction, merchant wholesalers | 423810 Construction and Mining (except Oil Well) Machinery and Equipment Merchant Wholesalers | 250 employees |
| Land redevelopment agencies, government | 925120 Administration of Urban Planning and Community and Rural Development | — |
| Land rental or leasing | 531190 Lessors of Other Real Estate Property | $34 million in average annual receipts |
| Land subdividing and utility installation (e.g., electric, sewer and water) | 237210 Land Subdivision | $34 million in average annual receipts |
| Land surveying services | 541370 Surveying and Mapping (except Geophysical) Services | $19 million in average annual receipts |
| Land transportation motors and generators manufacturing | 335312 Motor and Generator Manufacturing | 1,250 employees |
| Land use design services | 541320 Landscape Architectural Services | $9 million in average annual receipts |
| Land use planning services | 541320 Landscape Architectural Services | $9 million in average annual receipts |
| Landfills | 562212 Solid Waste Landfill | $47 million in average annual receipts |
| Landing mats, aircraft, metal, manufacturing | 332312 Fabricated Structural Metal Manufacturing | 500 employees |
| Landman services | 531390 Other Activities Related to Real Estate | $19.5 million in average annual receipts |
| Landscape architects' offices | 541320 Landscape Architectural Services | $9 million in average annual receipts |
| Landscape architects' private practices | 541320 Landscape Architectural Services | $9 million in average annual receipts |
| Landscape architectural services | 541320 Landscape Architectural Services | $9 million in average annual receipts |
| Landscape care and maintenance services | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Landscape consulting services | 541320 Landscape Architectural Services | $9 million in average annual receipts |
| Landscape contractors (except construction) | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Landscape design services | 541320 Landscape Architectural Services | $9 million in average annual receipts |
| Landscape installation services | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Landscape planning services | 541320 Landscape Architectural Services | $9 million in average annual receipts |
| Landscaping services (except planning) | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Language interpretation services | 541930 Translation and Interpretation Services | $22.5 million in average annual receipts |
| Language research and development services | 541720 Research and Development in the Social Sciences and Humanities | $28 million in average annual receipts |
| Language schools | 611630 Language Schools | $20.5 million in average annual receipts |
| Language services (e.g., interpretation, sign, translation) | 541930 Translation and Interpretation Services | $22.5 million in average annual receipts |
| Language translation services | 541930 Translation and Interpretation Services | $22.5 million in average annual receipts |
| Lanterns (e.g., carbide, electric, gas, gasoline, kerosene) manufacturing | 335129 Other Lighting Equipment Manufacturing | 500 employees |
| Lapidary work manufacturing | 339910 Jewelry and Silverware Manufacturing | 700 employees |
| Laptop computers manufacturing | 334111 Electronic Computer Manufacturing | 1,250 employees |
| Lard made from purchased fat | 311613 Rendering and Meat Byproduct Processing | 750 employees |
| Lard merchant wholesalers | 424470 Meat and Meat Product Merchant Wholesalers | 150 employees |
| Lard produced in slaughtering plants | 311611 Animal (except Poultry) Slaughtering | 1,150 employees |
| Laser boring, drilling, and cutting machines, metalworking, manufacturing | 333517 Machine Tool Manufacturing | 500 employees |
| Laser diodes manufacturing | 334413 Semiconductor and Related Device Manufacturing | 1,250 employees |
| Laser disc, video, rental | 532282 Video Tape and Disc Rental | $35 million in average annual receipts |
| Laser disks, prerecorded video, mass reproducing | 334614 Software and Other Prerecorded Compact Disc, Tape, and Record Reproducing | 1,250 employees |
| Laser equipment, electromedical, manufacturing | 334510 Electromedical and Electrotherapeutic Apparatus Manufacturing | 1,250 employees |
| Laser surgery centers, freestanding | 621493 Freestanding Ambulatory Surgical and Emergency Centers | $19 million in average annual receipts |
| Laser systems and equipment, medical, manufacturing | 334510 Electromedical and Electrotherapeutic Apparatus Manufacturing | 1,250 employees |
| Laser welding equipment manufacturing | 333992 Welding and Soldering Equipment Manufacturing | 1,250 employees |
| Lashes (i.e., whips) manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Last sole patterns, all materials, manufacturing | 321999 All Other Miscellaneous Wood Product Manufacturing | 500 employees |
| Laterite mining and/or beneficiating | 212325 Clay and Ceramic and Refractory Minerals Mining | 500 employees |
| Latex foam rubber manufacturing | 326299 All Other Rubber Product Manufacturing | 650 employees |
| Latex foam rubber products manufacturing | 326299 All Other Rubber Product Manufacturing | 650 employees |
| Latex paint (i.e., water based) manufacturing | 325510 Paint and Coating Manufacturing | 1,000 employees |
| Latex rubber, synthetic, manufacturing | 325212 Synthetic Rubber Manufacturing | 1,000 employees |
| Lath, expanded metal, manufacturing | 332323 Ornamental and Architectural Metal Work Manufacturing | 500 employees |
| Lath, fiber, manufacturing | 321219 Reconstituted Wood Product Manufacturing | 750 employees |
| Lath, gypsum, manufacturing | 327420 Gypsum Product Manufacturing | 1,500 employees |
| Lath, wood, manufacturing | 321912 Cut Stock, Resawing Lumber, and Planing | 500 employees |
| Lathes, metalworking, manufacturing | 333517 Machine Tool Manufacturing | 500 employees |
| Lathes, woodworking-type, manufacturing | 333243 Sawmill, Woodworking, and Paper Machinery Manufacturing | 550 employees |
| Lathing contractors | 238310 Drywall and Insulation Contractors | $19 million in average annual receipts |
| Lathmills, wood | 321912 Cut Stock, Resawing Lumber, and Planing | 500 employees |
| Latigo leather manufacturing | 316110 Leather and Hide Tanning and Finishing | 800 employees |
| Laundered mat and rug supply services | 812332 Industrial Launderers | $47 million in average annual receipts |
| Launderers, industrial | 812332 Industrial Launderers | $47 million in average annual receipts |
| Launderettes | 812310 Coin-Operated Laundries and Drycleaners | $13 million in average annual receipts |
| Laundries (except coin-operated, linen supply, uniform supply) | 812320 Drycleaning and Laundry Services (except Coin-Operated) | $8 million in average annual receipts |
| Laundries, coin-operated or similar self-service | 812310 Coin-Operated Laundries and Drycleaners | $13 million in average annual receipts |
| Laundries, linen and uniform supply | 812331 Linen Supply | $40 million in average annual receipts |
| Laundromats | 812310 Coin-Operated Laundries and Drycleaners | $13 million in average annual receipts |
| Laundry and drycleaning agents | 812320 Drycleaning and Laundry Services (except Coin-Operated) | $8 million in average annual receipts |
| Laundry bags made from purchased woven or knitted materials | 314910 Textile Bag and Canvas Mills | 500 employees |
| Laundry drop-off and pick-up sites | 812320 Drycleaning and Laundry Services (except Coin-Operated) | $8 million in average annual receipts |
| Laundry equipment (e.g., dryers, washers), household-type, manufacturing | 335220 Major Household Appliance Manufacturing | 1,500 employees |
| Laundry extractors manufacturing | 333318 Other Commercial and Service Industry Machinery Manufacturing | 1,000 employees |
| Laundry hampers, light gauge metal, manufacturing | 332439 Other Metal Container Manufacturing | 600 employees |
| Laundry hampers, rattan, reed, wicker or willow, manufacturing | 337125 Household Furniture (except Wood and Metal) Manufacturing | 750 employees |
| Laundry machine routes (i.e., concession operators), coin-operated or similar self-service | 812310 Coin-Operated Laundries and Drycleaners | $13 million in average annual receipts |
| Laundry machinery and equipment (except household-type) manufacturing | 333318 Other Commercial and Service Industry Machinery Manufacturing | 1,000 employees |
| Laundry machinery and equipment, household-type (e.g., dryers, washers), merchant wholesalers | 423620 Household Appliances, Electric Housewares, and Consumer Electronics Merchant Wholesalers | 225 employees |
| Laundry machinery, equipment, and supplies, commercial, merchant wholesalers | 423850 Service Establishment Equipment and Supplies Merchant Wholesalers | 125 employees |
| Laundry nets made from purchased materials | 314999 All Other Miscellaneous Textile Product Mills | 550 employees |
| Laundry pressing machines (except household-type) manufacturing | 333318 Other Commercial and Service Industry Machinery Manufacturing | 1,000 employees |
| Laundry services (except coin-operated, linen supply, uniform supply) | 812320 Drycleaning and Laundry Services (except Coin-Operated) | $8 million in average annual receipts |
| Laundry services, coin-operated or similar self-service | 812310 Coin-Operated Laundries and Drycleaners | $13 million in average annual receipts |
| Laundry services, industrial | 812332 Industrial Launderers | $47 million in average annual receipts |
| Laundry services, linen supply | 812331 Linen Supply | $40 million in average annual receipts |
| Laundry soap, chips, and powder manufacturing | 325611 Soap and Other Detergent Manufacturing | 1,100 employees |
| Laundry soap, chips, and powder, merchant wholesalers | 424690 Other Chemical and Allied Products Merchant Wholesalers | 175 employees |
| Laundry tubs, metal, manufacturing | 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing | 750 employees |
| Laundry tubs, plastics, manufacturing | 326191 Plastics Plumbing Fixture Manufacturing | 750 employees |
| Lauric acid esters and amines manufacturing | 325199 All Other Basic Organic Chemical Manufacturing | 1,250 employees |
| Lavatories, metal, manufacturing | 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing | 750 employees |
| Lavatories, vitreous china, manufacturing | 327110 Pottery, Ceramics, and Plumbing Fixture Manufacturing | 1,000 employees |
| Law enforcement statistics centers, government | 922190 Other Justice, Public Order, and Safety Activities | — |
| Law firms | 541110 Offices of Lawyers | $15.5 million in average annual receipts |
| Law offices | 541110 Offices of Lawyers | $15.5 million in average annual receipts |
| Law practices | 541110 Offices of Lawyers | $15.5 million in average annual receipts |
| Law schools | 611310 Colleges, Universities, and Professional Schools | $34.5 million in average annual receipts |
| Lawn and garden equipment manufacturing | 333112 Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing | 1,500 employees |
| Lawn and garden equipment repair and maintenance services without retailing new lawn and garden equipment | 811411 Home and Garden Equipment Repair and Maintenance | $9 million in average annual receipts |
| Lawn bowling clubs | 713990 All Other Amusement and Recreation Industries | $9 million in average annual receipts |
| Lawn care services (e.g., fertilizing, mowing, seeding, spraying) | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Lawn care supplies (e.g., chemicals, fertilizers, pesticides) merchant wholesalers | 424910 Farm Supplies Merchant Wholesalers | 200 employees |
| Lawn edgers, nonpowered, manufacturing | 332216 Saw Blade and Handtool Manufacturing | 750 employees |
| Lawn edgers, powered, manufacturing | 333112 Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing | 1,500 employees |
| Lawn fertilizing services | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Lawn furniture (except concrete, metal, stone, wood) manufacturing | 337125 Household Furniture (except Wood and Metal) Manufacturing | 750 employees |
| Lawn furniture, metal, manufacturing | 337124 Metal Household Furniture Manufacturing | 750 employees |
| Lawn furniture, wood, manufacturing | 337122 Nonupholstered Wood Household Furniture Manufacturing | 750 employees |
| Lawn hose nozzles and lawn sprinklers manufacturing | 332919 Other Metal Valve and Pipe Fitting Manufacturing | 750 employees |
| Lawn maintenance machinery and equipment merchant wholesalers | 423820 Farm and Garden Machinery and Equipment Merchant Wholesalers | 125 employees |
| Lawn maintenance services | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Lawn mower repair and maintenance shops without retailing new lawn mowers | 811411 Home and Garden Equipment Repair and Maintenance | $9 million in average annual receipts |
| Lawn mowers merchant wholesalers | 423820 Farm and Garden Machinery and Equipment Merchant Wholesalers | 125 employees |
| Lawn mowing services | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Lawn power equipment stores | 444210 Outdoor Power Equipment Stores | $8.5 million in average annual receipts |
| Lawn seeding services | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Lawn spraying services | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Lawn sprinkler system installation | 238220 Plumbing, Heating, and Air-Conditioning Contractors | $19 million in average annual receipts |
| Lawn supply stores | 444220 Nursery, Garden Center, and Farm Supply Stores | $19 million in average annual receipts |
| Lawnmower rental or leasing | 532490 Other Commercial and Industrial Machinery and Equipment Rental and Leasing | $40 million in average annual receipts |
| Lawnmowers (except agricultural-type), powered, manufacturing | 333112 Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing | 1,500 employees |
| Lawnmowers, agricultural-type, powered, manufacturing | 333111 Farm Machinery and Equipment Manufacturing | 1,250 employees |
| Lawnmowers, nonpowered, manufacturing | 332216 Saw Blade and Handtool Manufacturing | 750 employees |
| Lawyers' offices | 541110 Offices of Lawyers | $15.5 million in average annual receipts |
| Lawyers' private practices | 541110 Offices of Lawyers | $15.5 million in average annual receipts |
| Laxative preparations manufacturing | 325412 Pharmaceutical Preparation Manufacturing | 1,300 employees |
| Layer-type chicken production | 112310 Chicken Egg Production | $19 million in average annual receipts |
| LCD (liquid crystal display) unit screens manufacturing | 334419 Other Electronic Component Manufacturing | 750 employees |
| Leaching of uranium, radium, or vanadium ores | 212291 Uranium-Radium-Vanadium Ore Mining | 250 employees |
| Lead acid storage batteries manufacturing | 335911 Storage Battery Manufacturing | 1,250 employees |
| Lead and lead alloy bar, pipe, plate, rod, sheet, strip, and tubing made from purchased metals or scrap | 331491 Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding | 900 employees |
| Lead based pigments manufacturing | 325130 Synthetic Dye and Pigment Manufacturing | 1,050 employees |
| Lead castings (except die-castings), unfinished, manufacturing | 331529 Other Nonferrous Metal Foundries (except Die-Casting) | 500 employees |
| Lead die-castings, unfinished, manufacturing | 331523 Nonferrous Metal Die-Casting Foundries | 700 employees |
| Lead foil not made in rolling mills | 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing | 750 employees |
| Lead lining walls for x-ray room contractors | 238390 Other Building Finishing Contractors | $19 million in average annual receipts |
| Lead ore mine site development for own account | 212230 Copper, Nickel, Lead, and Zinc Mining | 1,400 employees |
| Lead ore mining and/or beneficiating | 212230 Copper, Nickel, Lead, and Zinc Mining | 1,400 employees |
| Lead oxides (except pigments) manufacturing | 325180 Other Basic Inorganic Chemical Manufacturing | 1,000 employees |
| Lead paint abatement services | 562910 Remediation Services | $25 million in average annual receipts |
| Lead paint removal contractors | 562910 Remediation Services | $25 million in average annual receipts |
| Lead pigments manufacturing | 325130 Synthetic Dye and Pigment Manufacturing | 1,050 employees |
| Lead recovering from scrap and/or alloying purchased metals | 331492 Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except Copper and Aluminum) | 850 employees |
| Lead rolling, drawing, or extruding purchased metals or scrap | 331491 Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding | 900 employees |
| Lead silicate manufacturing | 325180 Other Basic Inorganic Chemical Manufacturing | 1,000 employees |
| Lead smelting and refining, primary | 331410 Nonferrous Metal (except Aluminum) Smelting and Refining | 1,000 employees |
| Lead, black (i.e., natural graphite), ground, refined, or blended, manufacturing | 327992 Ground or Treated Mineral and Earth Manufacturing | 600 employees |
| Lead-in wires, electric lamp, made from purchased wire | 335110 Electric Lamp Bulb and Part Manufacturing | 1,250 employees |
| Lead-zinc ore mining and/or beneficiating | 212230 Copper, Nickel, Lead, and Zinc Mining | 1,400 employees |
| Leaf blowers manufacturing | 333112 Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing | 1,500 employees |
| Leaf skimmers and rakes, nonpowered swimming pool, manufacturing | 332216 Saw Blade and Handtool Manufacturing | 750 employees |
| Leaf springs, heavy gauge metal, manufacturing | 332613 Spring Manufacturing | 600 employees |
| Leaf tobacco merchant wholesalers | 424590 Other Farm Product Raw Material Merchant Wholesalers | 175 employees |
| Leaf, metal, manufacturing | 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing | 750 employees |
| Leak detectors, water, manufacturing | 334519 Other Measuring and Controlling Device Manufacturing | 600 employees |
| Learned societies | 813920 Professional Organizations | $23.5 million in average annual receipts |
| Learning centers offering remedial courses | 611691 Exam Preparation and Tutoring | $12.5 million in average annual receipts |
| Learning disabilities research and development services | 541720 Research and Development in the Social Sciences and Humanities | $28 million in average annual receipts |
| Lease condensate production | 211130 Natural Gas Extraction | 1,250 employees |
| Lease tank cleaning and repairing on a contract basis | 213112 Support Activities for Oil and Gas Operations | $47 million in average annual receipts |
| Leashes, dog, manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Leasing in combination with sales financing | 522220 Sales Financing | $47 million in average annual receipts |
| Leather apparel (e.g., capes, coats, hats, jackets) (except apparel contractors) manufacturing | 315280 Other Cut and Sew Apparel Manufacturing | 750 employees |
| Leather apparel (e.g., capes, coats, hats, jackets) cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Leather apparel (e.g., capes, coats, hats, jackets), men's and boys', cut and sew apparel contractors | 315211 Men's and Boys' Cut and Sew Apparel Contractors | — |
| Leather apparel (e.g., capes, coats, hats, jackets), women's, girls', and infants', cut and sew apparel contractors | 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors | — |
| Leather belting manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Leather clothing (except apparel contractors) manufacturing | 315280 Other Cut and Sew Apparel Manufacturing | 750 employees |
| Leather clothing cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Leather clothing manufacturing, women's, girls', and infants', cut and sew apparel contractors | 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors | — |
| Leather clothing, men's and boys', cut and sew apparel contractors | 315211 Men's and Boys' Cut and Sew Apparel Contractors | — |
| Leather coat stores | 448190 Other Clothing Stores | $27.5 million in average annual receipts |
| Leather coloring, cutting, embossing, and japanning | 316110 Leather and Hide Tanning and Finishing | 800 employees |
| Leather converters | 316110 Leather and Hide Tanning and Finishing | 800 employees |
| Leather cut stock (except boot, shoe) merchant wholesalers | 424990 Other Miscellaneous Nondurable Goods Merchant Wholesalers | 100 employees |
| Leather cut stock for shoe and boot manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Leather cut stock for shoe and boot merchant wholesalers | 424340 Footwear Merchant Wholesalers | 200 employees |
| Leather footwear (except house slippers, men's, women's) manufacturing | 316219 Other Footwear Manufacturing | — |
| Leather footwear manufacturing | 316210 Footwear Manufacturing | 1,000 employees |
| Leather footwear, men's (except athletic, slippers), manufacturing | 316213 Men's Footwear (except Athletic) Manufacturing | — |
| Leather footwear, men's, manufacturing | 316210 Footwear Manufacturing | 1,000 employees |
| Leather footwear, slippers, manufacturing | 316210 Footwear Manufacturing | 1,000 employees |
| Leather footwear, women's (except athletic, slippers), manufacturing | 316214 Women's Footwear (except Athletic) Manufacturing | — |
| Leather footwear, women's, manufacturing | 316210 Footwear Manufacturing | 1,000 employees |
| Leather garment cleaning services | 812320 Drycleaning and Laundry Services (except Coin-Operated) | $8 million in average annual receipts |
| Leather gloves or mittens (except athletic) cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Leather gloves or mittens (except athletic), men's and boys', cut and sew apparel contractors | 315211 Men's and Boys' Cut and Sew Apparel Contractors | — |
| Leather gloves or mittens (except athletic), women's, girls', and infants', cut and sew apparel contractors | 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors | — |
| Leather gloves or mittens (except athletic, cut and sewn apparel contractors) manufacturing | 315990 Apparel Accessories and Other Apparel Manufacturing | 600 employees |
| Leather gloves, athletic, manufacturing | 339920 Sporting and Athletic Goods Manufacturing | 750 employees |
| Leather goods (except belting, footwear, handbags, gloves, luggage) merchant wholesalers | 424990 Other Miscellaneous Nondurable Goods Merchant Wholesalers | 100 employees |
| Leather goods repair shops without retailing new leather goods | 811430 Footwear and Leather Goods Repair | $9 million in average annual receipts |
| Leather goods stores | 448320 Luggage and Leather Goods Stores | $33.5 million in average annual receipts |
| Leather goods, small personal (e.g., coin purses, eyeglass cases, key cases), manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Leather handbags and purses manufacturing | 316992 Women's Handbag and Purse Manufacturing | 750 employees |
| Leather house slippers manufacturing | 316210 Footwear Manufacturing | 1,000 employees |
| Leather luggage manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Leather tanning, currying, and finishing | 316110 Leather and Hide Tanning and Finishing | 800 employees |
| Leather upper athletic footwear manufacturing | 316210 Footwear Manufacturing | 1,000 employees |
| Leather welting manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Leather working machinery manufacturing | 333249 Other Industrial Machinery Manufacturing | 500 employees |
| Leather, artificial, made from purchased fabric | 313320 Fabric Coating Mills | 1,000 employees |
| Leatherboard (i.e., paperboard based) made from purchased paperboard | 322220 Paper Bag and Coated and Treated Paper Manufacturing | 750 employees |
| Leatherboard (i.e., paperboard based) made in paperboard mills | 322130 Paperboard Mills | 1,250 employees |
| Lecithin made from purchased oils | 311225 Fats and Oils Refining and Blending | 1,100 employees |
| Lecithin, cottonseed, made in crushing mills | 311224 Soybean and Other Oilseed Processing | 1,250 employees |
| Lecithin, soybean, made in crushing mills | 311224 Soybean and Other Oilseed Processing | 1,250 employees |
| LED (light emitting diode) manufacturing | 334413 Semiconductor and Related Device Manufacturing | 1,250 employees |
| Leek farming, field, bedding plant and seed production | 111219 Other Vegetable (except Potato) and Melon Farming | $3.8 million in average annual receipts |
| Legal aid services | 541110 Offices of Lawyers | $15.5 million in average annual receipts |
| Legal counsel offices, government | 922130 Legal Counsel and Prosecution | — |
| Leggings cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Leggings knitting or knitting and finishing | 315110 Hosiery and Sock Mills | 750 employees |
| Leggings, infants', cut and sewn from purchased fabric (except apparel contractors) | 315291 Infants' Cut and Sew Apparel Manufacturing | — |
| Leggings, welder's, leather, manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Leggings, women's, girls', and infants', cut and sew apparel contractors | 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors | — |
| Leggings, women's, girls', and infants', cut and sewn from purchased fabric (except apparel contractors) | 315240 Women's, Girls', and Infants' Cut and Sew Apparel Manufacturing | 750 employees |
| Leggings, women's, misses' and girls', cut and sewn from purchased fabric (except apparel contractors) | 315239 Women's and Girls' Cut and Sew Other Outerwear Manufacturing | — |
| Leggings, women's, misses', and girls', cut and sewn from purchased fabric (except apparel contractors) | 315239 Women's and Girls' Cut and Sew Other Outerwear Manufacturing | — |
| Legislative and executive office combinations | 921140 Executive and Legislative Offices, Combined | — |
| Legislative assemblies | 921120 Legislative Bodies | — |
| Legislative bodies (e.g., federal, local, and state) | 921120 Legislative Bodies | — |
| Legislative commissions | 921120 Legislative Bodies | — |
| Lemon groves | 111320 Citrus (except Orange) Groves | $4.3 million in average annual receipts |
| Lemon oil manufacturing | 325998 All Other Miscellaneous Chemical Product and Preparation Manufacturing | 650 employees |
| Lending libraries | 519120 Libraries and Archives | $18.5 million in average annual receipts |
| Lens blanks, ophthalmic, merchant wholesalers | 423460 Ophthalmic Goods Merchant Wholesalers | 175 employees |
| Lens blanks, optical and ophthalmic, made from purchased glass | 327215 Glass Product Manufacturing Made of Purchased Glass | 1,000 employees |
| Lens blanks, optical and ophthalmic, made in glass making plants | 327212 Other Pressed and Blown Glass and Glassware Manufacturing | 1,250 employees |
| Lens blanks, plastics ophthalmic or optical, manufacturing | 326199 All Other Plastics Product Manufacturing | 750 employees |
| Lens coating (except ophthalmic) | 333314 Optical Instrument and Lens Manufacturing | 500 employees |
| Lens coating, ophthalmic | 339115 Ophthalmic Goods Manufacturing | 1,000 employees |
| Lens grinding (except ophthalmic) | 333314 Optical Instrument and Lens Manufacturing | 500 employees |
| Lens grinding, ophthalmic (except in retail stores) | 339115 Ophthalmic Goods Manufacturing | 1,000 employees |
| Lens grinding, ophthalmic, in retail stores | 446130 Optical Goods Stores | $26 million in average annual receipts |
| Lens hoods, camera, manufacturing | 333316 Photographic and Photocopying Equipment Manufacturing | 1,000 employees |
| Lens mounting (except ophthalmic) | 333314 Optical Instrument and Lens Manufacturing | 500 employees |
| Lens mounts, ophthalmic, manufacturing | 339115 Ophthalmic Goods Manufacturing | 1,000 employees |
| Lens polishing (except ophthalmic) | 333314 Optical Instrument and Lens Manufacturing | 500 employees |
| Lens polishing, ophthalmic | 339115 Ophthalmic Goods Manufacturing | 1,000 employees |
| Lenses (except ophthalmic) manufacturing | 333314 Optical Instrument and Lens Manufacturing | 500 employees |
| Lenses, ophthalmic, manufacturing | 339115 Ophthalmic Goods Manufacturing | 1,000 employees |
| Lentil farming, dry, field and seed production | 111130 Dry Pea and Bean Farming | $2.8 million in average annual receipts |
| Leotards cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Leotards made in apparel knitting mills | 315190 Other Apparel Knitting Mills | 750 employees |
| Leotards, women's and girls', cut and sewn from purchased fabric (except apparel contractors) | 315240 Women's, Girls', and Infants' Cut and Sew Apparel Manufacturing | 750 employees |
| Leotards, women's, girls', and infants', cut and sew apparel contractors | 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors | — |
| Leotards, women's, misses', and girls', cut and sewn from purchased fabric (except apparel contractors) | 315239 Women's and Girls' Cut and Sew Other Outerwear Manufacturing | — |
| Lepidolite mining and/or beneficiating | 212393 Other Chemical and Fertilizer Mineral Mining | 500 employees |
| Leprosy hospitals | 622310 Specialty (except Psychiatric and Substance Abuse) Hospitals | $47 million in average annual receipts |
| Lessors of miniwarehouses | 531130 Lessors of Miniwarehouses and Self-Storage Units | $34 million in average annual receipts |
| Lessors of nonresidential buildings (except miniwarehouses) | 531120 Lessors of Nonresidential Buildings (except Miniwarehouses) | $34 million in average annual receipts |
| Lessors of residential buildings and dwellings | 531110 Lessors of Residential Buildings and Dwellings | $34 million in average annual receipts |
| Lessors of self storage units | 531130 Lessors of Miniwarehouses and Self-Storage Units | $34 million in average annual receipts |
| Letter folding, stuffing, and sealing machinery manufacturing | 333318 Other Commercial and Service Industry Machinery Manufacturing | 1,000 employees |
| Letter pins (e.g., gauging, measuring) manufacturing | 333515 Cutting Tool and Machine Tool Accessory Manufacturing | 500 employees |
| Letter writing services | 561410 Document Preparation Services | $19 million in average annual receipts |
| Letterpress inks manufacturing | 325910 Printing Ink Manufacturing | 750 employees |
| Letterpress plate preparation services | 323120 Support Activities for Printing | 550 employees |
| Letterpress printing presses manufacturing | 333244 Printing Machinery and Equipment Manufacturing | 750 employees |
| Letters for signs manufacturing | 339950 Sign Manufacturing | 500 employees |
| Letters, die-cut, made from purchased cardboard | 322230 Stationery Product Manufacturing | 750 employees |
| Lettuce farming, field, bedding plant and seed production | 111219 Other Vegetable (except Potato) and Melon Farming | $3.8 million in average annual receipts |
| Levee construction | 237990 Other Heavy and Civil Engineering Construction | $45 million in average annual receipts |
| Level and bulk measuring instruments, industrial process-type, manufacturing | 334513 Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables | 750 employees |
| Level gauges, radiation-type, manufacturing | 334519 Other Measuring and Controlling Device Manufacturing | 600 employees |
| Levels and tapes, surveying, manufacturing | 334519 Other Measuring and Controlling Device Manufacturing | 600 employees |
| Levels, carpenter's, manufacturing | 332216 Saw Blade and Handtool Manufacturing | 750 employees |
| Liability insurance carriers, direct | 524126 Direct Property and Casualty Insurance Carriers | 1,500 employees |
| Libraries (except motion picture stock footage, motion picture commercial distribution) | 519120 Libraries and Archives | $18.5 million in average annual receipts |
| Libraries, motion picture stock footage film | 512199 Other Motion Picture and Video Industries | $28.5 million in average annual receipts |
| Libraries, videotape, stock footage | 512199 Other Motion Picture and Video Industries | $28.5 million in average annual receipts |
| Library construction | 236220 Commercial and Institutional Building Construction | $45 million in average annual receipts |
| License issuing services (except government), motor vehicle | 561990 All Other Support Services | $16.5 million in average annual receipts |
| Licensed practical nurses' (LPNs) offices (e.g., centers, clinics) | 621399 Offices of All Other Miscellaneous Health Practitioners | $10 million in average annual receipts |
| Licensing and inspecting of utilities | 926130 Regulation and Administration of Communications, Electric, Gas, and Other Utilities | — |
| Licensing and permit issuance for business operations, government | 926150 Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors | — |
| Licensing and permit issuance for professional occupations, government | 926150 Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors | — |
| Licensing of transportation equipment, facilities, and services | 926120 Regulation and Administration of Transportation Programs | — |
| Licorice candy manufacturing | 311340 Nonchocolate Confectionery Manufacturing | 1,000 employees |
| Lids and ends, can, light gauge metal, manufacturing | 332431 Metal Can Manufacturing | 1,500 employees |
| Lids, jar, metal, stamping | 332119 Metal Crown, Closure, and Other Metal Stamping (except Automotive) | 500 employees |
| Lie detection services | 561611 Investigation and Personal Background Check Services | $25 million in average annual receipts |
| Lie detectors manufacturing | 334519 Other Measuring and Controlling Device Manufacturing | 600 employees |
| Life coach services | 812990 All Other Personal Services | $15 million in average annual receipts |
| Life guard training | 611699 All Other Miscellaneous Schools and Instruction | $16.5 million in average annual receipts |
| Life insurance agencies | 524210 Insurance Agencies and Brokerages | $15 million in average annual receipts |
| Life insurance carriers, direct | 524113 Direct Life Insurance Carriers | $47 million in average annual receipts |
| Life preservers manufacturing | 339113 Surgical Appliance and Supplies Manufacturing | 800 employees |
| Life reinsurance carriers | 524130 Reinsurance Carriers | $47 million in average annual receipts |
| Life sciences research and development laboratories or services (except biotechnology research and development) | 541715 Research and Development in the Physical, Engineering, and Life Sciences (except Nanotechnology and Biotechnology) | 1,000 employees |
| Lift trucks, industrial, merchant wholesalers | 423830 Industrial Machinery and Equipment Merchant Wholesalers | 100 employees |
| Lifts, heel, leather, manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Light bulb and tube (i.e., electric lamp) machinery manufacturing | 333249 Other Industrial Machinery Manufacturing | 500 employees |
| Light bulbs manufacturing | 335110 Electric Lamp Bulb and Part Manufacturing | 1,250 employees |
| Light bulbs merchant wholesalers | 423610 Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers | 200 employees |
| Light bulbs, sealed beam automotive, manufacturing | 335110 Electric Lamp Bulb and Part Manufacturing | 1,250 employees |
| Light emitting diodes (LED) manufacturing | 334413 Semiconductor and Related Device Manufacturing | 1,250 employees |
| Light meters, photographic, manufacturing | 333316 Photographic and Photocopying Equipment Manufacturing | 1,000 employees |
| Light rail cars and equipment manufacturing | 336510 Railroad Rolling Stock Manufacturing | 1,500 employees |
| Light rail system construction | 237990 Other Heavy and Civil Engineering Construction | $45 million in average annual receipts |
| Light rail systems (except mixed mode), commuter | 485119 Other Urban Transit Systems | $37.5 million in average annual receipts |
| Light reconnaissance and surveillance systems and equipment manufacturing | 334511 Search, Detection, Navigation, Guidance, Aeronautical, and Nautical System and Instrument Manufacturing | 1,350 employees |
| Light responsive appliance controls manufacturing | 334512 Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use | 650 employees |
| Light utility truck dealers, new only or new and used | 441110 New Car Dealers | 200 employees |
| Light utility truck dealers, used only | 441120 Used Car Dealers | $30.5 million in average annual receipts |
| Light utility trucks assembling on chassis of own manufacture | 336112 Light Truck and Utility Vehicle Manufacturing | 1,500 employees |
| Lighter fluids (e.g., charcoal, cigarette) manufacturing | 325998 All Other Miscellaneous Chemical Product and Preparation Manufacturing | 650 employees |
| Lighterage (i.e., freight transportation except vessel supply services) | 483211 Inland Water Freight Transportation | 1,050 employees |
| Lighters, cigar and cigarette (except motor vehicle, precious metal), manufacturing | 339999 All Other Miscellaneous Manufacturing | 550 employees |
| Lighters, cigar and cigarette, clad with precious metal, manufacturing | 339910 Jewelry and Silverware Manufacturing | 700 employees |
| Lighters, cigar and cigarette, merchant wholesalers | 424990 Other Miscellaneous Nondurable Goods Merchant Wholesalers | 100 employees |
| Lighthouse operation | 488310 Port and Harbor Operations | $47 million in average annual receipts |
| Lighting carbons manufacturing | 335991 Carbon and Graphite Product Manufacturing | 900 employees |
| Lighting design services | 541490 Other Specialized Design Services | $13.5 million in average annual receipts |
| Lighting equipment, gas, merchant wholesalers | 423990 Other Miscellaneous Durable Goods Merchant Wholesalers | 100 employees |
| Lighting fixture stores | 444190 Other Building Material Dealers | $22 million in average annual receipts |
| Lighting fixtures, airport (e.g., approach, ramp, runway, taxi), manufacturing | 335129 Other Lighting Equipment Manufacturing | 500 employees |
| Lighting fixtures, commercial electric, manufacturing | 335122 Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing | 500 employees |
| Lighting fixtures, electric, merchant wholesalers | 423610 Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers | 200 employees |
| Lighting fixtures, industrial electric, manufacturing | 335122 Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing | 500 employees |
| Lighting fixtures, institutional electric, manufacturing | 335122 Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing | 500 employees |
| Lighting fixtures, nonelectric (e.g., propane, kerosene, carbide), manufacturing | 335129 Other Lighting Equipment Manufacturing | 500 employees |
| Lighting fixtures, residential electric, manufacturing | 335121 Residential Electric Lighting Fixture Manufacturing | 750 employees |
| Lighting maintenance services (e.g., bulb and fuse replacement and cleaning) | 561790 Other Services to Buildings and Dwellings | $9 million in average annual receipts |
| Lighting system installation | 238210 Electrical Contractors and Other Wiring Installation Contractors | $19 million in average annual receipts |
| Lighting technicians, theatrical, independent | 711510 Independent Artists, Writers, and Performers | $9 million in average annual receipts |
| Lighting transformers manufacturing | 335311 Power, Distribution, and Specialty Transformer Manufacturing | 800 employees |
| Lighting transformers, street and airport, manufacturing | 335311 Power, Distribution, and Specialty Transformer Manufacturing | 800 employees |
| Lightning arrestors and coils manufacturing | 335931 Current-Carrying Wiring Device Manufacturing | 600 employees |
| Lightning protection equipment (e.g., lightning rod) installation | 238290 Other Building Equipment Contractors | $22 million in average annual receipts |
| Lightning protection equipment manufacturing | 335931 Current-Carrying Wiring Device Manufacturing | 600 employees |
| Lightning rod and conductor installation | 238290 Other Building Equipment Contractors | $22 million in average annual receipts |
| Lignin plastics manufacturing | 325211 Plastics Material and Resin Manufacturing | 1,250 employees |
| Lignite mining services (except site preparation and related construction contractor activities) on a contract basis | 213113 Support Activities for Coal Mining | $27.5 million in average annual receipts |
| Lignite surface mining and/or beneficiating | 212111 Bituminous Coal and Lignite Surface Mining | 1,250 employees |
| Lima bean farming, dry, field and seed production | 111130 Dry Pea and Bean Farming | $2.8 million in average annual receipts |
| Limbs, artificial, manufacturing | 339113 Surgical Appliance and Supplies Manufacturing | 800 employees |
| Lime (except agricultural) merchant wholesalers | 423320 Brick, Stone, and Related Construction Material Merchant Wholesalers | 150 employees |
| Lime groves | 111320 Citrus (except Orange) Groves | $4.3 million in average annual receipts |
| Lime oil manufacturing | 325998 All Other Miscellaneous Chemical Product and Preparation Manufacturing | 650 employees |
| Lime production | 327410 Lime Manufacturing | 1,050 employees |
| Lime rock, ground, mining and/or beneficiating | 212312 Crushed and Broken Limestone Mining and Quarrying | 750 employees |
| Lime, agricultural, merchant wholesalers | 424910 Farm Supplies Merchant Wholesalers | 200 employees |
| Lime-sulfur fungicides manufacturing | 325320 Pesticide and Other Agricultural Chemical Manufacturing | 1,150 employees |
| Limestone (except bituminous) crushed and broken stone mining and/or beneficiating | 212312 Crushed and Broken Limestone Mining and Quarrying | 750 employees |
| Limestone beneficiating plants (e.g., grinding or pulverizing) | 212312 Crushed and Broken Limestone Mining and Quarrying | 750 employees |
| Limestone mining or quarrying | 212311 Dimension Stone Mining and Quarrying | 500 employees |
| Limestone, bituminous, mining and/or beneficiating | 212319 Other Crushed and Broken Stone Mining and Quarrying | 550 employees |
| Limit controls (e.g., air-conditioning, appliance, heating) manufacturing | 334512 Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use | 650 employees |
| Limited editions art print publishers (except exclusive Internet publishing) | 511199 All Other Publishers | 500 employees |
| Limited price variety stores | 452990 All Other General Merchandise Stores | — |
| Limonite mining and/or beneficiating | 212210 Iron Ore Mining | 1,400 employees |
| Limousine rental without driver | 532111 Passenger Car Rental | $47 million in average annual receipts |
| Limousine services (except shuttle services) | 485320 Limousine Service | $19 million in average annual receipts |
| Limousines for hire with driver (except taxis) | 485320 Limousine Service | $19 million in average annual receipts |
| Lindane pesticides manufacturing | 325320 Pesticide and Other Agricultural Chemical Manufacturing | 1,150 employees |
| Line or limit control for electric heat manufacturing | 334512 Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use | 650 employees |
| Line slash (i.e., rights of way) maintenance services | 561730 Landscaping Services | $9.5 million in average annual receipts |
| Line slashing or cutting (except maintenance) | 238910 Site Preparation Contractors | $19 million in average annual receipts |
| Line voltage regulators (i.e., electric transformers) manufacturing | 335311 Power, Distribution, and Specialty Transformer Manufacturing | 800 employees |
| Linear accelerators manufacturing | 335999 All Other Miscellaneous Electrical Equipment and Component Manufacturing | 600 employees |
| Linear ball bearings manufacturing | 332991 Ball and Roller Bearing Manufacturing | 1,250 employees |
| Linear counters manufacturing | 334514 Totalizing Fluid Meter and Counting Device Manufacturing | 850 employees |
| Linear esters fibers and filaments manufacturing | 325220 Artificial and Synthetic Fibers and Filaments Manufacturing | 1,050 employees |
| Linear roller bearings manufacturing | 332991 Ball and Roller Bearing Manufacturing | 1,250 employees |
| Linen stores | 442299 All Other Home Furnishings Stores | $29.5 million in average annual receipts |
| Linen supply services | 812331 Linen Supply | $40 million in average annual receipts |
| Linens (e.g., bath, bed, table) merchant wholesalers | 423220 Home Furnishing Merchant Wholesalers | 100 employees |
| Linens made from purchased materials | 314120 Curtain and Linen Mills | 750 employees |
| Liner brick and plates, vitrified clay, manufacturing | 327120 Clay Building Material and Refractories Manufacturing | 750 employees |
| Liners, industrial, fabricated metal plate work, manufacturing | 332313 Plate Work Manufacturing | 750 employees |
| Lingcod fishing | 114111 Finfish Fishing | $25 million in average annual receipts |
| Lingerie cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Lingerie merchant wholesalers | 424330 Women's, Children's, and Infants' Clothing and Accessories Merchant Wholesalers | 100 employees |
| Lingerie stores | 448190 Other Clothing Stores | $27.5 million in average annual receipts |
| Lingerie, women's and girls', cut and sewn from purchased fabric (except apparel contractors) | 315240 Women's, Girls', and Infants' Cut and Sew Apparel Manufacturing | 750 employees |
| Lingerie, women's, cut and sew apparel contractors | 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors | — |
| Lingerie, women's, misses', and girls', cut and sewn from purchased fabric (except apparel contractors) | 315231 Women's and Girls' Cut and Sew Lingerie, Loungewear, and Nightwear Manufacturing | — |
| Lining leather manufacturing | 316110 Leather and Hide Tanning and Finishing | 800 employees |
| Linings, boot and shoe, leather, manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Linings, casket, manufacturing | 314999 All Other Miscellaneous Textile Product Mills | 550 employees |
| Linings, hat, cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Linings, hat, men's, cut and sew apparel contractors | 315211 Men's and Boys' Cut and Sew Apparel Contractors | — |
| Linings, hat, men's, cut and sewn from purchased fabric (except apparel contractors) | 315990 Apparel Accessories and Other Apparel Manufacturing | 600 employees |
| Linings, luggage, manufacturing | 314999 All Other Miscellaneous Textile Product Mills | 550 employees |
| Linings, metal safe and vault, manufacturing | 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing | 750 employees |
| Links, ammunition (i.e., more than 30 mm., more than 1.18 inch), manufacturing | 332995 Other Ordnance and Accessories Manufacturing | — |
| Links, ammunition, manufacturing | 332994 Small Arms, Ordnance, and Ordnance Accessories Manufacturing | 1,000 employees |
| Linoleic acid esters and amines manufacturing | 325199 All Other Basic Organic Chemical Manufacturing | 1,250 employees |
| Linoleum floor coverings manufacturing | 326199 All Other Plastics Product Manufacturing | 750 employees |
| Linoleum, installation only | 238330 Flooring Contractors | $19 million in average annual receipts |
| Linotype machines manufacturing | 333244 Printing Machinery and Equipment Manufacturing | 750 employees |
| Linseed oil made from purchased oils | 311225 Fats and Oils Refining and Blending | 1,100 employees |
| Linseed oil, cake and meal, made in crushing mills | 311224 Soybean and Other Oilseed Processing | 1,250 employees |
| Lintels, concrete, manufacturing | 327390 Other Concrete Product Manufacturing | 500 employees |
| Lip balms manufacturing | 325412 Pharmaceutical Preparation Manufacturing | 1,300 employees |
| Lipsticks manufacturing | 325620 Toilet Preparation Manufacturing | 1,250 employees |
| Liquefied gases (except LP) merchant wholesalers | 424690 Other Chemical and Allied Products Merchant Wholesalers | 175 employees |
| Liquefied petroleum gas (LPG) bulk stations and terminals | 424710 Petroleum Bulk Stations and Terminals | 225 employees |
| Liquefied petroleum gas (LPG) cylinders manufacturing | 332420 Metal Tank (Heavy Gauge) Manufacturing | 750 employees |
| Liquefied petroleum gas (LPG) dealers, direct selling | 454310 Fuel Dealers | 100 employees |
| Liquefied petroleum gas (LPG) distribution through mains | 221210 Natural Gas Distribution | 1,150 employees |
| Liquefied petroleum gas (LPG) made in refineries | 324110 Petroleum Refineries | 1,500 employees |
| Liquefied petroleum gas (LPG) merchant wholesalers (except bulk stations, terminals) | 424720 Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals) | 200 employees |
| Liquefied petroleum gases (LPG), natural | 211130 Natural Gas Extraction | 1,250 employees |
| Liquid air manufacturing | 325120 Industrial Gas Manufacturing | 1,200 employees |
| Liquid analysis instruments, industrial process-type, manufacturing | 334513 Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables | 750 employees |
| Liquid beet syrup manufacturing | 311313 Beet Sugar Manufacturing | 1,150 employees |
| Liquid chromatographic instruments, laboratory-type, manufacturing | 334516 Analytical Laboratory Instrument Manufacturing | 1,000 employees |
| Liquid concentration instruments, industrial process-type, manufacturing | 334513 Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables | 750 employees |
| Liquid flow meters manufacturing | 334514 Totalizing Fluid Meter and Counting Device Manufacturing | 850 employees |
| Liquid hydrocarbons recovered from oil and gas field gases | 211130 Natural Gas Extraction | 1,250 employees |
| Liquid level controls, residential and commercial heating-type, manufacturing | 334512 Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use | 650 employees |
| Liquid level instruments, industrial process-type, manufacturing | 334513 Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables | 750 employees |
| Liquid oxygen tanks manufacturing | 332420 Metal Tank (Heavy Gauge) Manufacturing | 750 employees |
| Liquid sugar made from beet sugar | 311313 Beet Sugar Manufacturing | 1,150 employees |
| Liquid sugar made from purchased raw cane sugar | 311312 Cane Sugar Refining | — |
| Liquid sugar made in sugarcane mill | 311311 Sugarcane Mills | — |
| Liquid sugar manufacturing | 311314 Cane Sugar Manufacturing | 1,050 employees |
| Liquids, natural gas (e.g., ethane, isobutane, natural gasoline, propane) recovered from oil and gas field gases | 211130 Natural Gas Extraction | 1,250 employees |
| Liquor stores, package | 445310 Beer, Wine, and Liquor Stores | $9 million in average annual receipts |
| Liquor, chocolate, made from cacao beans | 311351 Chocolate and Confectionery Manufacturing from Cacao Beans | 1,250 employees |
| Liquor, chocolate, made from purchased chocolate | 311352 Confectionery Manufacturing from Purchased Chocolate | 1,000 employees |
| Liquors merchant wholesalers | 424820 Wine and Distilled Alcoholic Beverage Merchant Wholesalers | 250 employees |
| Liquors, brandy, distilling and blending | 312130 Wineries | 1,000 employees |
| Liquors, distilled, merchant wholesalers | 424820 Wine and Distilled Alcoholic Beverage Merchant Wholesalers | 250 employees |
| Liquors, distilling and blending (except brandy) | 312140 Distilleries | 1,100 employees |
| List finders and roledex address files manufacturing | 339940 Office Supplies (except Paper) Manufacturing | 750 employees |
| Listing services, real estate | 531390 Other Activities Related to Real Estate | $19.5 million in average annual receipts |
| Literary agents | 711410 Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures | $17.5 million in average annual receipts |
| Litharge manufacturing | 325130 Synthetic Dye and Pigment Manufacturing | 1,050 employees |
| Lithium batteries, primary, manufacturing | 335912 Primary Battery Manufacturing | 1,000 employees |
| Lithium compounds, not specified elsewhere by process, manufacturing | 325180 Other Basic Inorganic Chemical Manufacturing | 1,000 employees |
| Lithium mineral mining and/or beneficiating | 212393 Other Chemical and Fertilizer Mineral Mining | 500 employees |
| Lithographic inks manufacturing | 325910 Printing Ink Manufacturing | 750 employees |
| Lithographic plate preparation services | 323120 Support Activities for Printing | 550 employees |
| Lithographic printing (except books, manifold business forms, printing grey goods, quick printing) | 323110 Commercial Lithographic Printing | — |
| Lithographic printing (except books, printing grey goods) | 323111 Commercial Printing (except Screen and Books) | 650 employees |
| Lithographic printing presses manufacturing | 333244 Printing Machinery and Equipment Manufacturing | 750 employees |
| Lithopone manufacturing | 325130 Synthetic Dye and Pigment Manufacturing | 1,050 employees |
| Lithotripters manufacturing | 334510 Electromedical and Electrotherapeutic Apparatus Manufacturing | 1,250 employees |
| Live arts center operators | 711310 Promoters of Performing Arts, Sports, and Similar Events with Facilities | $40 million in average annual receipts |
| Live bait merchant wholesalers | 424990 Other Miscellaneous Nondurable Goods Merchant Wholesalers | 100 employees |
| Live theater operators | 711310 Promoters of Performing Arts, Sports, and Similar Events with Facilities | $40 million in average annual receipts |
| Livens projectors (i.e., ordnance) manufacturing | 332994 Small Arms, Ordnance, and Ordnance Accessories Manufacturing | 1,000 employees |
| Livestock breeding consulting services | 541690 Other Scientific and Technical Consulting Services | $19 million in average annual receipts |
| Livestock breeding services (except consulting) | 115210 Support Activities for Animal Production | $11 million in average annual receipts |
| Livestock feeds merchant wholesalers | 424910 Farm Supplies Merchant Wholesalers | 200 employees |
| Livestock feeds, supplements, concentrates and premixes, manufacturing | 311119 Other Animal Food Manufacturing | 650 employees |
| Livestock inspecting and testing services, veterinary | 541940 Veterinary Services | $10 million in average annual receipts |
| Livestock spraying | 115210 Support Activities for Animal Production | $11 million in average annual receipts |
| Livestock trucking, local | 484220 Specialized Freight (except Used Goods) Trucking, Local | $34 million in average annual receipts |
| Livestock trucking, long-distance | 484230 Specialized Freight (except Used Goods) Trucking, Long-Distance | $34 million in average annual receipts |
| Livestock veterinary services | 541940 Veterinary Services | $10 million in average annual receipts |
| Living room furniture (except upholstered), metal, manufacturing | 337124 Metal Household Furniture Manufacturing | 750 employees |
| Living room furniture (except upholstered), wood, manufacturing | 337122 Nonupholstered Wood Household Furniture Manufacturing | 750 employees |
| Living room furniture, upholstered, manufacturing | 337121 Upholstered Household Furniture Manufacturing | 1,000 employees |
| Llama production | 112990 All Other Animal Production | $2.8 million in average annual receipts |
| Loaded computer boards manufacturing | 334418 Printed Circuit Assembly (Electronic Assembly) Manufacturing | 750 employees |
| Loaded computer boards merchant wholesalers | 423430 Computer and Computer Peripheral Equipment and Software Merchant Wholesalers | 250 employees |
| Loaders, shovel, manufacturing | 333120 Construction Machinery Manufacturing | 1,250 employees |
| Loading and assembling bombs | 332993 Ammunition (except Small Arms) Manufacturing | 1,500 employees |
| Loading and unloading at truck terminals | 488490 Other Support Activities for Road Transportation | $18 million in average annual receipts |
| Loading and unloading services at ports and harbors | 488320 Marine Cargo Handling | $47 million in average annual receipts |
| Loading and unloading services at rail terminals | 488210 Support Activities for Rail Transportation | $34 million in average annual receipts |
| Loading machines, underground mining, manufacturing | 333131 Mining Machinery and Equipment Manufacturing | 900 employees |
| Loading printed circuit boards | 334418 Printed Circuit Assembly (Electronic Assembly) Manufacturing | 750 employees |
| Loan brokerages | 522310 Mortgage and Nonmortgage Loan Brokers | $15 million in average annual receipts |
| Loan brokers' or agents' offices (i.e., independent) | 522310 Mortgage and Nonmortgage Loan Brokers | $15 million in average annual receipts |
| Loan companies (i.e., consumer, personal, small, student) | 522291 Consumer Lending | $47 million in average annual receipts |
| Loan correspondents (i.e., lending funds with real estate as collaterial) | 522292 Real Estate Credit | $47 million in average annual receipts |
| Loan servicing | 522390 Other Activities Related to Credit Intermediation | $28.5 million in average annual receipts |
| Lobbying services | 541820 Public Relations Agencies | $19 million in average annual receipts |
| Lobbyists' offices | 541820 Public Relations Agencies | $19 million in average annual receipts |
| Lobster fishing | 114112 Shellfish Fishing | $14 million in average annual receipts |
| Local area network (LAN) communications equipment (e.g., bridges, gateways, routers) manufacturing | 334210 Telephone Apparatus Manufacturing | 1,250 employees |
| Local area network (LAN) computer systems integration design services | 541512 Computer Systems Design Services | $34 million in average annual receipts |
| Local area network (LAN) management training | 611420 Computer Training | $16 million in average annual receipts |
| Local bus services (except mixed mode) | 485113 Bus and Other Motor Vehicle Transit Systems | $32.5 million in average annual receipts |
| Local letter and parcel delivery services (except as part of intercity carrier network, U.S. Postal Service) | 492210 Local Messengers and Local Delivery | $34 million in average annual receipts |
| Local letter and parcel delivery services as part of intercity courier network | 492110 Couriers and Express Delivery Services | 1,500 employees |
| Local passenger rail systems (except mixed mode) | 485112 Commuter Rail Systems | $47 million in average annual receipts |
| Local political organizations | 813940 Political Organizations | $14 million in average annual receipts |
| Local telephone carriers, wired | 517311 Wired Telecommunications Carriers | 1,500 employees |
| Local transit systems, mixed mode (e.g., bus, commuter rail, subway combinations) | 485111 Mixed Mode Transit Systems | $29 million in average annual receipts |
| Locating underground utility lines prior to digging | 561990 All Other Support Services | $16.5 million in average annual receipts |
| Lock and waterway construction | 237990 Other Heavy and Civil Engineering Construction | $45 million in average annual receipts |
| Lock washers, metal, manufacturing | 332722 Bolt, Nut, Screw, Rivet, and Washer Manufacturing | 600 employees |
| Locker meat provisioners, direct selling | 454390 Other Direct Selling Establishments | $13 million in average annual receipts |
| Lockers (except refrigerated) manufacturing | 337215 Showcase, Partition, Shelving, and Locker Manufacturing | 500 employees |
| Lockers (except refrigerated) merchant wholesalers | 423440 Other Commercial Equipment Merchant Wholesalers | 100 employees |
| Lockers, coin-operated, rental | 812990 All Other Personal Services | $15 million in average annual receipts |
| Lockers, refrigerated, manufacturing | 333415 Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing | 1,250 employees |
| Lockers, refrigerated, merchant wholesalers | 423740 Refrigeration Equipment and Supplies Merchant Wholesalers | 125 employees |
| Locks (except coin-operated, time locks), metal, manufacturing | 332510 Hardware Manufacturing | 750 employees |
| Locks, coin-operated, manufacturing | 333318 Other Commercial and Service Industry Machinery Manufacturing | 1,000 employees |
| Locks, security, merchant wholesalers | 423710 Hardware Merchant Wholesalers | 150 employees |
| Locksmith equipment and supplies merchant wholesalers | 423850 Service Establishment Equipment and Supplies Merchant Wholesalers | 125 employees |
| Locksmith services | 561622 Locksmiths | $25 million in average annual receipts |
| Locksmith services with or without sales of locking devices, safes, and security vaults | 561622 Locksmiths | $25 million in average annual receipts |
| Locksmith shops | 561622 Locksmiths | $25 million in average annual receipts |
| Locomotive and rail car repair (except factory conversion, factory overhaul, factory rebuilding) | 488210 Support Activities for Rail Transportation | $34 million in average annual receipts |
| Locomotive and railroad car light fixtures manufacturing | 336320 Motor Vehicle Electrical and Electronic Equipment Manufacturing | 1,000 employees |
| Locomotive cranes manufacturing | 333923 Overhead Traveling Crane, Hoist, and Monorail System Manufacturing | 1,250 employees |
| Locomotive diesel engines manufacturing | 333618 Other Engine Equipment Manufacturing | 1,500 employees |
| Locomotives manufacturing | 336510 Railroad Rolling Stock Manufacturing | 1,500 employees |
| Locomotives merchant wholesalers | 423860 Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers | 175 employees |
| Locomotives rebuilding | 336510 Railroad Rolling Stock Manufacturing | 1,500 employees |
| Lode gold mining and/or beneficiating | 212221 Gold Ore Mining | 1,500 employees |
| Log cabins, prefabricated wood, manufacturing | 321992 Prefabricated Wood Building Manufacturing | 500 employees |
| Log debarking machinery, portable, manufacturing | 333120 Construction Machinery Manufacturing | 1,250 employees |
| Log debarking machinery, stationary, manufacturing | 333243 Sawmill, Woodworking, and Paper Machinery Manufacturing | 550 employees |
| Log harvesting | 113310 Logging | 500 employees |
| Log hauling, local | 484220 Specialized Freight (except Used Goods) Trucking, Local | $34 million in average annual receipts |
| Log hauling, long-distance | 484230 Specialized Freight (except Used Goods) Trucking, Long-Distance | $34 million in average annual receipts |
| Log home construction general contractors | 236115 New Single-Family Housing Construction (except For-Sale Builders) | $45 million in average annual receipts |
| Log home for-sale builders | 236117 New Housing For-Sale Builders | $45 million in average annual receipts |
| Log splitters, portable, manufacturing | 333120 Construction Machinery Manufacturing | 1,250 employees |
| Log splitters, stationary, manufacturing | 333243 Sawmill, Woodworking, and Paper Machinery Manufacturing | 550 employees |
| Loganberry farming | 111334 Berry (except Strawberry) Farming | $3.8 million in average annual receipts |
| Logging | 113310 Logging | 500 employees |
| Logging camp construction | 236220 Commercial and Institutional Building Construction | $45 million in average annual receipts |
| Logging engineering services | 541330 Engineering Services | $25.5 million in average annual receipts |
| Logging equipment merchant wholesalers | 423810 Construction and Mining (except Oil Well) Machinery and Equipment Merchant Wholesalers | 250 employees |
| Logging equipment rental or leasing without operator | 532412 Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing | $40 million in average annual receipts |
| Logging railroads | 482112 Short Line Railroads | 1,500 employees |
| Logging road construction | 237310 Highway, Street, and Bridge Construction | $45 million in average annual receipts |
| Logging trailers manufacturing | 336212 Truck Trailer Manufacturing | 1,000 employees |
| Logging wells on a contract basis | 213112 Support Activities for Oil and Gas Operations | $47 million in average annual receipts |
| Logic circuit testers manufacturing | 334515 Instrument Manufacturing for Measuring and Testing Electricity and Electrical Signals | 750 employees |
| Logistics management consulting services | 541614 Process, Physical Distribution, and Logistics Consulting Services | $20 million in average annual receipts |
| Logs, gas fireplace, manufacturing | 333414 Heating Equipment (except Warm Air Furnaces) Manufacturing | 500 employees |
| Logwood extract manufacturing | 325194 Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing | 1,250 employees |
| Long-distance telecommunication resellers (except satellite) | 517911 Telecommunications Resellers | 1,500 employees |
| Long-distance telephone carriers, wired | 517311 Wired Telecommunications Carriers | 1,500 employees |
| Long-distance telephone satellite communication carriers | 517410 Satellite Telecommunications | $44 million in average annual receipts |
| Longshoremen services | 488320 Marine Cargo Handling | $47 million in average annual receipts |
| Loom bobbins manufacturing | 333249 Other Industrial Machinery Manufacturing | 500 employees |
| Loom reeds manufacturing | 333249 Other Industrial Machinery Manufacturing | 500 employees |
| Looms for textiles manufacturing | 333249 Other Industrial Machinery Manufacturing | 500 employees |
| Loopers for textiles manufacturing | 333249 Other Industrial Machinery Manufacturing | 500 employees |
| Looseleaf binders and devices manufacturing | 323111 Commercial Printing (except Screen and Books) | 650 employees |
| Looseleaf binders merchant wholesalers | 424120 Stationery and Office Supplies Merchant Wholesalers | 150 employees |
| Looseleaf fillers and paper made from purchased paper | 322230 Stationery Product Manufacturing | 750 employees |
| Looseleaf fillers and paper made in paper mills | 322121 Paper (except Newsprint) Mills | 1,250 employees |
| Loss control consultants | 524291 Claims Adjusting | $25 million in average annual receipts |
| Lotions (e.g., body, face, hand) manufacturing | 325620 Toilet Preparation Manufacturing | 1,250 employees |
| Lottery control boards (i.e., operating lotteries) | 713290 Other Gambling Industries | $40 million in average annual receipts |
| Lottery control boards, nonoperating | 921130 Public Finance Activities | — |
| Lottery corporations | 713290 Other Gambling Industries | $40 million in average annual receipts |
| Lottery ticket sales agents (except retail stores) | 713290 Other Gambling Industries | $40 million in average annual receipts |
| Lottery ticket sales terminal manufacturing | 334118 Computer Terminal and Other Computer Peripheral Equipment Manufacturing | 1,000 employees |
| Lottery ticket vendors (except retail stores) | 713290 Other Gambling Industries | $40 million in average annual receipts |
| Loudspeakers manufacturing | 334310 Audio and Video Equipment Manufacturing | 750 employees |
| Lounges, cocktail | 722410 Drinking Places (Alcoholic Beverages) | $9 million in average annual receipts |
| Lounging robes and dressing gowns cut and sew apparel contractors | 315210 Cut and Sew Apparel Contractors | 750 employees |
| Lounging robes and dressing gowns made in apparel knitting mills | 315190 Other Apparel Knitting Mills | 750 employees |
| Lounging robes and dressing gowns, infants', cut and sewn from purchased fabric (except apparel contractors) | 315291 Infants' Cut and Sew Apparel Manufacturing | — |
| Lounging robes and dressing gowns, men's and boys', cut and sew apparel contractors | 315211 Men's and Boys' Cut and Sew Apparel Contractors | — |
| Lounging robes and dressing gowns, men's and boys', cut and sewn from purchased fabric (except apparel contractors) | 315220 Men's and Boys' Cut and Sew Apparel Manufacturing | 750 employees |
| Lounging robes and dressing gowns, women's, girls', and infants', cut and sew apparel contractors | 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors | — |
| Lounging robes and dressing gowns, women's, girls', and infants', cut and sewn from purchased fabric (except apparel contractors) | 315240 Women's, Girls', and Infants' Cut and Sew Apparel Manufacturing | 750 employees |
| Lounging robes and dressing gowns, women's, misses', and girls', cut and sewn from purchased fabric (except apparel contractors) | 315231 Women's and Girls' Cut and Sew Lingerie, Loungewear, and Nightwear Manufacturing | — |
| Loupes (e.g., jewelers) manufacturing | 333314 Optical Instrument and Lens Manufacturing | 500 employees |
| Louver windows and doors, made from purchased glass with wood frame | 321911 Wood Window and Door Manufacturing | 1,000 employees |
| Louver windows, metal, manufacturing | 332321 Metal Window and Door Manufacturing | 750 employees |
| Louvers, sheet metal (except stampings), manufacturing | 332322 Sheet Metal Work Manufacturing | 500 employees |
| Low income housing construction for-sale builders | 236117 New Housing For-Sale Builders | $45 million in average annual receipts |
| Low income housing, multifamily, construction general contractors | 236116 New Multifamily Housing Construction (except For-Sale Builders) | $45 million in average annual receipts |
| Low income housing, single-family, construction general contractors | 236115 New Single-Family Housing Construction (except For-Sale Builders) | $45 million in average annual receipts |
| Low slope roofing installation | 238160 Roofing Contractors | $19 million in average annual receipts |
| Low voltage electrical work | 238210 Electrical Contractors and Other Wiring Installation Contractors | $19 million in average annual receipts |
| Low voltage lighting equipment, residential, electric, manufacturing | 335121 Residential Electric Lighting Fixture Manufacturing | 750 employees |
| Low-rise apartment construction general contractors | 236116 New Multifamily Housing Construction (except For-Sale Builders) | $45 million in average annual receipts |
| Low-rise apartment for-sale builders | 236117 New Housing For-Sale Builders | $45 million in average annual receipts |
| Lozenges, nonmedicated, candy, manufacturing | 311340 Nonchocolate Confectionery Manufacturing | 1,000 employees |
| LPNs' (licensed practical nurses) offices (e.g., centers, clinics) | 621399 Offices of All Other Miscellaneous Health Practitioners | $10 million in average annual receipts |
| LTL (less-than-truckload) long-distance freight trucking | 484122 General Freight Trucking, Long-Distance, Less Than Truckload | $43 million in average annual receipts |
| Lubricating oils and greases bulk stations and terminals | 424710 Petroleum Bulk Stations and Terminals | 225 employees |
| Lubricating oils and greases made in petroleum refineries | 324110 Petroleum Refineries | 1,500 employees |
| Lubricating oils and greases merchant wholesalers (except bulk stations, terminals) | 424720 Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals) | 200 employees |
| Lubricating oils and greases, petroleum, made from refined petroleum | 324191 Petroleum Lubricating Oil and Grease Manufacturing | 900 employees |
| Lubricating oils and greases, synthetic, manufacturing | 325998 All Other Miscellaneous Chemical Product and Preparation Manufacturing | 650 employees |
| Lubrication shops, automotive | 811191 Automotive Oil Change and Lubrication Shops | $11 million in average annual receipts |
| Lubrication systems, locomotive (except pumps), manufacturing | 336510 Railroad Rolling Stock Manufacturing | 1,500 employees |
| Luggage hardware, metal, manufacturing | 332510 Hardware Manufacturing | 750 employees |
| Luggage linings manufacturing | 314999 All Other Miscellaneous Textile Product Mills | 550 employees |
| Luggage merchant wholesalers | 423990 Other Miscellaneous Durable Goods Merchant Wholesalers | 100 employees |
| Luggage racks, car top, automotive, truck, and bus, manufacturing | 336390 Other Motor Vehicle Parts Manufacturing | 1,000 employees |
| Luggage repair shops without retailing new luggage | 811430 Footwear and Leather Goods Repair | $9 million in average annual receipts |
| Luggage stores | 448320 Luggage and Leather Goods Stores | $33.5 million in average annual receipts |
| Luggage, all materials, manufacturing | 316998 All Other Leather Good and Allied Product Manufacturing | 500 employees |
| Lugs and connectors, electrical, manufacturing | 335931 Current-Carrying Wiring Device Manufacturing | 600 employees |
| Lugs and connectors, electrical, merchant wholesalers | 423610 Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers | 200 employees |
| Lumber (e.g., dressed, finished, rough) merchant wholesalers | 423310 Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers | 150 employees |
| Lumber (i.e., rough, dressed) made from logs or bolts | 321113 Sawmills | 550 employees |
| Lumber grading services | 561990 All Other Support Services | $16.5 million in average annual receipts |
| Lumber retailing yards | 444190 Other Building Material Dealers | $22 million in average annual receipts |
| Lumber storage terminals | 493190 Other Warehousing and Storage | $36.5 million in average annual receipts |
| Lumber, hardwood dimension, made from logs or bolts | 321113 Sawmills | 550 employees |
| Lumber, hardwood dimension, resawing purchased lumber | 321912 Cut Stock, Resawing Lumber, and Planing | 500 employees |
| Lumber, kiln drying | 321999 All Other Miscellaneous Wood Product Manufacturing | 500 employees |
| Lumber, parallel strand, manufacturing | 321213 Engineered Wood Member (except Truss) Manufacturing | 750 employees |
| Lumber, softwood dimension, made from logs or bolts | 321113 Sawmills | 550 employees |
| Lumber, softwood dimension, resawing purchased lumber | 321912 Cut Stock, Resawing Lumber, and Planing | 500 employees |
| Luminous panel ceilings, electric, manufacturing | 335122 Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing | 500 employees |
| Luminous tube transformers manufacturing | 335311 Power, Distribution, and Specialty Transformer Manufacturing | 800 employees |
| Lunch boxes, light gauge metal, manufacturing | 332439 Other Metal Container Manufacturing | 600 employees |
| Lunch wagons | 722330 Mobile Food Services | $9 million in average annual receipts |
| Luncheon meat (except poultry) made from purchased carcasses | 311612 Meat Processed from Carcasses | 1,000 employees |
| Luncheon meat (except poultry) produced in slaughtering plants | 311611 Animal (except Poultry) Slaughtering | 1,150 employees |
| Luncheon meat, poultry, manufacturing | 311615 Poultry Processing | 1,250 employees |
| Luxury automobile rental | 532111 Passenger Car Rental | $47 million in average annual receipts |
| Luxury automobiles for hire with driver (except taxis) | 485320 Limousine Service | $19 million in average annual receipts |
| LVL (laminated veneer lumber) manufacturing | 321213 Engineered Wood Member (except Truss) Manufacturing | 750 employees |
| Lye, household-type, manufacturing | 325612 Polish and Other Sanitation Good Manufacturing | 900 employees |
Business activities are the U.S. Census Bureau's illustrative examples for each NAICS code, size standards the SBA's. An activity Census lists under a retired code and a code in use names only the code in use. Search NAICS codes
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