| NAICS code | NAICS Text
| SIC code | SIC Text
|
| 1133 | Logging | | |
| 113310 | Logging | 2411 | Logging |
| 212231 | Lead Ore and Zinc Ore Mining | 1031 | Lead and Zinc Ores |
| 2331 | Land Subdivision and Land Development | | |
| 233110 | Land Subdivision and Land Development | 6552 | Land Subdividers and Developers, Except Cemeteries |
| 316 | Leather and Allied Product Manufacturing | | |
| 3161 | Leather and Hide Tanning and Finishing | | |
| 316110 | Leather and Hide Tanning and Finishing | 3111 | Leather Tanning and Finishing |
| 316110 | Leather and Hide Tanning and Finishing | 3999 | Manufacturing Industries, NEC (fur dressing and bleaching) |
| 316991 | Luggage Manufacturing | 3161 | Luggage |
| 322225 | Laminated Aluminum Foil Manufacturing for Flexible Packaging Uses | 3497 | Metal Foil and Leaf (laminated aluminum foil rolls and sheets for flexible packaging uses) |
| 326130 | Laminated Plastics Plate, Sheet, and Shape Manufacturing | 3083 | Laminated Plastics Plate, Sheet, and Profile Shapes |
| 3274 | Lime and Gypsum Product Manufacturing | | |
| 327410 | Lime Manufacturing | 3274 | Lime |
| 333112 | Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing | 3524 | Lawn and Garden Tractors and Home Lawn and Garden Equipment (except nonpowered lawnmowers) |
| 335120 | Lighting Fixture Manufacturing | | |
| 336112 | Light Truck and Utility Vehicle Manufacturing | 3711 | Motor Vehicles and Passenger Car Bodies (light trucks and utility vehicles) |
| 339111 | Laboratory Apparatus and Furniture Manufacturing | 2599 | Furniture and Fixtures, NEC (hospital beds) |
| 339111 | Laboratory Apparatus and Furniture Manufacturing | 3821 | Laboratory Apparatus and Furniture |
| 339111 | Laboratory Apparatus and Furniture Manufacturing | 3841 | Surgical and Medical Instruments and Apparatus (operating tables) |
| 339942 | Lead Pencil and Art Good Manufacturing | 2531 | Public Buildings and Related Furniture (blackboards) |
| 339942 | Lead Pencil and Art Good Manufacturing | 3579 | Office Machines, NEC (pencil sharpeners, staplers and other office equipment) |
| 339942 | Lead Pencil and Art Good Manufacturing | 3952 | Lead Pencils, Crayons, and Artists' Materials (except drawing and india ink, and drafting tables and boar |
| 4213 | Lumber and Other Construction Materials Wholesalers | | |
| 421310 | Lumber, Plywood, Millwork, and Wood Panel Wholesalers | 5031 | Lumber, Plywood, Millwork, and Wood Panels |
| 422520 | Livestock Wholesalers | 5154 | Livestock |
| 4442 | Lawn and Garden Equipment and Supplies Stores | | |
| 448320 | Luggage and Leather Goods Stores | 5948 | Luggage and Leather Goods Stores |
| 454312 | Liquefied Petroleum Gas (Bottled Gas) Dealers | 5171 | Petroleum Bulk Stations and Terminals (LP gas sold to final consumer) |
| 454312 | Liquefied Petroleum Gas (Bottled Gas) Dealers | 5984 | Liquefied Petroleum Gas (Bottled Gas) Dealers |
| 482111 | Line-Haul Railroads | 4011 | Railroads, Line-Haul Operating |
| 485320 | Limousine Service | 4119 | Local Passenger Transportation, NEC (limousine rental with driver and automobile rental with driver) |
| 4922 | Local Messengers and Local Delivery | | |
| 492210 | Local Messengers and Local Delivery | 4215 | Courier Services, Except by Air (local delivery) |
| 514120 | Libraries and Archives | 8231 | Libraries |
| 514120 | Libraries and Archives | 7829 | Services Allied to Motion Picture Distribution (film archives) |
| 5311 | Lessors of Real Estate | | |
| 531110 | Lessors of Residential Buildings and Dwellings | 6513 | Operators of Apartment Buildings |
| 531110 | Lessors of Residential Buildings and Dwellings | 6514 | Operators of Dwellings Other Than Apartment |
| 531120 | Lessors of Nonresidential Buildings (except Miniwarehouses) | 6512 | Operators of Nonresidential Buildings (other except stadium and arena owners) |
| 531130 | Lessors of Miniwarehouses and Self-Storage Units | 4225 | General Warehousing and Storage (miniwarehouses and self-storage units) |
| 531190 | Lessors of Other Real Estate Property | 6515 | Operators of Residential Mobile Home Sites |
| 531190 | Lessors of Other Real Estate Property | 6517 | Lessors of Railroad Property |
| 531190 | Lessors of Other Real Estate Property | 6519 | Lessors of Real Property, NEC |
| 533 | Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) | | |
| 5331 | Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) | | |
| 533110 | Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) | 6792 | Oil Royalty Traders (except investors on own account) |
| 533110 | Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) | 6794 | Patent Owners and Lessors |
| 5411 | Legal Services | | |
| 541320 | Landscape Architectural Services | 0781 | Landscape Counseling and Planning (except horticultural consulting) |
| 541320 | Landscape Architectural Services | 8748 | Business Consulting Services, NEC (urban planners and industrial development organizations) |
| 561622 | Locksmiths | 7699 | Repair Shops and Related Services, NEC (locksmith shops) |
| 561730 | Landscaping Services | 0782 | Lawn and Garden Services |
| 561730 | Landscaping Services | 0783 | Ornamental Shrub and Tree Services |
| 611630 | Language Schools | 8299 | Schools and Educational Services, NEC (language schools) |
| 7222 | Limited-Service Eating Places | | |
| 722210 | Limited-Service Eating Places | | |
| 722211 | Limited-Service Restaurants | 5812 | Eating Places (limited-service restaurants) |
| 812330 | Linen and Uniform Supply | | |
| 812331 | Linen Supply | 7213 | Linen Supply |
| 812331 | Linen Supply | 7219 | Laundry and Garment Services, NEC (diaper service) |
| 813930 | Labor Unions and Similar Labor Organizations | 8631 | Labor Unions and Similar Labor Organizations |
| 921120 | Legislative Bodies | 9121 | Legislative Bodies |
| 922130 | Legal Counsel and Prosecution | 9222 | Legal Counsel and Prosecution |
