| SIC code | SIC Text
| NAICS code | NAICS Text
|
| 2411 | Logging | 113310 | Logging |
| 0751 | Livestock Services, Except Veterinary (except custom slaughtering) | 115210 | Support Activities for Animal Production |
| 1031 | Lead and Zinc Ores | 212231 | Lead Ore and Zinc Ore Mining |
| 6552 | Land Subdividers and Developers, Except Cemeteries | 233110 | Land Subdivision and Land Development |
| 0751 | Livestock Services, Except Veterinary (custom slaughtering) | 311611 | Animal (except Poultry) Slaughtering |
| 2258 | Lace and Warp Knit Fabric Mills (except finishing) | 313249 | Other Knit Fabric and Lace Mills |
| 2258 | Lace and Warp Knit Fabric Mills (finishing) | 313312 | Textile and Fabric Finishing (except Broadwoven Fabric) Mills |
| 2386 | Leather and Sheep-Lined Clothing ( men's and boys' contractors) | 315211 | Men's and Boys' Cut and Sew Apparel Contractors |
| 3151 | Leather Gloves and Mittens ( men's and boys' contractors) | 315211 | Men's and Boys' Cut and Sew Apparel Contractors |
| 2386 | Leather and Sheep-Lined Clothing (women's, girls', and infants' contractors) | 315212 | Women's, Girls', and Infants' Cut and Sew Apparel Contractors |
| 3151 | Leather Gloves and Mittens (women's, girls', and infants' contractors) | 315212 | Women's, Girls', and Infants' Cut and Sew Apparel Contractors |
| 2386 | Leather and Sheep-Lined Clothing (except contractors) | 315292 | Fur and Leather Apparel Manufacturing |
| 3151 | Leather Gloves and Mittens (except contractors) | 315992 | Glove and Mitten Manufacturing |
| 3111 | Leather Tanning and Finishing | 316110 | Leather and Hide Tanning and Finishing |
| 3161 | Luggage | 316991 | Luggage Manufacturing |
| 3199 | Leather Goods, NEC | 316999 | All Other Leather Good Manufacturing |
| 2992 | Lubricating Oils and Greases | 324191 | Petroleum Lubricating Oil and Grease Manufacturing |
| 3952 | Lead Pencils and Art Goods (drawing inks and india ink) | 325998 | All Other Miscellaneous Chemical Product and Preparation Manufacturing |
| 3083 | Laminated Plastics Plate, Sheet, and Profile Shapes | 326130 | Laminated Plastics Plate, Sheet, and Shape Manufacturing |
| 3996 | Linoleum, Asphalted-Felt-Base, and Other Hard Surface Floor Coverings, NEC | 326192 | Resilient Floor Covering Manufacturing |
| 3274 | Lime | 327410 | Lime Manufacturing |
| 3524 | Lawn and Garden Tractors and Home Lawn and Garden Equipment (nonpowered lawnmowers) | 332212 | Hand and Edge Tool Manufacturing |
| 3524 | Lawn and Garden Tractors and Home Lawn and Garden Equipment (except nonpowered lawnmowers) | 333112 | Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing |
| 3826 | Laboratory Analytical Instruments | 334516 | Analytical Laboratory Instrument Manufacturing |
| 3648 | Lighting Equipment, NEC | 335129 | Other Lighting Equipment Manufacturing |
| 3952 | Lead Pencils, Crayons, and Artist's Materials (drafting tables and boards) | 337127 | Institutional Furniture Manufacturing |
| 3821 | Laboratory Apparatus and Furniture | 339111 | Laboratory Apparatus and Furniture Manufacturing |
| 3952 | Lead Pencils, Crayons, and Artists' Materials (except drawing and india ink, and drafting tables and boar | 339942 | Lead Pencil and Art Good Manufacturing |
| 5031 | Lumber, Plywood, Millwork, and Wood Panels | 421310 | Lumber, Plywood, Millwork, and Wood Panel Wholesalers |
| 5154 | Livestock | 422520 | Livestock Wholesalers |
| 5211 | Lumber and Other Building Materials Dealers (home center stores) | 444110 | Home Centers |
| 5211 | Lumber and Other Building Materials Dealers (except home centers) | 444190 | Other Building Material Dealers |
| 5921 | Liquor Stores | 445310 | Beer, Wine, and Liquor Stores |
| 5948 | Luggage and Leather Goods Stores | 448320 | Luggage and Leather Goods Stores |
| 5984 | Liquefied Petroleum Gas (Bottled Gas) Dealers | 454312 | Liquefied Petroleum Gas (Bottled Gas) Dealers |
| 4212 | Local Trucking without Storage (general freight) | 484110 | General Freight Trucking, Local |
| 4214 | Local Trucking with Storage (general freight) | 484110 | General Freight Trucking, Local |
| 4212 | Local Trucking Without Storage (household goods moving) | 484210 | Used Household and Office Goods Moving |
| 4214 | Local Trucking With Storage (household goods moving) | 484210 | Used Household and Office Goods Moving |
| 4212 | Local Trucking without Storage (specialized freight) | 484220 | Specialized Freight (except Used Goods) Trucking, Local |
| 4214 | Local Trucking with Storage (specialized freight) | 484220 | Specialized Freight (except Used Goods) Trucking, Local |
| 4111 | Local and Suburban Transit (mixed mode) | 485111 | Mixed Mode Transit Systems |
| 4111 | Local and Suburban Transit (commuter rail) | 485112 | Commuter Rail Systems |
| 4111 | Local and Suburban Transit (bus and motor vehicle) | 485113 | Bus and Other Motor Vehicle Transit Systems |
| 4111 | Local and Suburban Transit (other than mixed mode, commuter rail, and bus and motor vehicle) | 485119 | Other Urban Transit Systems |
| 4119 | Local Passenger Transportation, NEC (limousine rental with driver and automobile rental with driver) | 485320 | Limousine Service |
| 4119 | Local Passenger Transportation, NEC (employee transportation) | 485410 | School and Employee Bus Transportation |
| 4141 | Local Charter Bus Service | 485510 | Charter Bus Industry |
| 4119 | Local Passenger Transportation, NEC (special needs transportation) | 485991 | Special Needs Transportation |
| 4111 | Local and Suburban Transit (airport transportation service) | 485999 | All Other Transit and Ground Passenger Transportation |
| 4119 | Local Passenger Transportation, NEC (hearse rental with driver and carpool and vanpool operation) | 485999 | All Other Transit and Ground Passenger Transportation |
| 4119 | Local Passenger Transportation, NEC (sightseeing buses and cable and cog railways, except scenic) | 487110 | Scenic and Sightseeing Transportation, Land |
| 8231 | Libraries | 514120 | Libraries and Archives |
| 6163 | Loan Brokers | 522310 | Mortgage and Nonmortgage Loan Brokers |
| 6311 | Life Insurance (life insurers-direct) | 524113 | Direct Life Insurance Carriers |
| 6311 | Life Insurance (reinsurers) | 524130 | Reinsurance Carriers |
| 6517 | Lessors of Railroad Property | 531190 | Lessors of Other Real Estate Property |
| 6519 | Lessors of Real Property, NEC | 531190 | Lessors of Other Real Estate Property |
| 8111 | Legal Services | 541110 | Offices of Lawyers |
| 0781 | Landscape Counseling and Planning (except horticultural consulting) | 541320 | Landscape Architectural Services |
| 0781 | Landscape Counseling and Planning (horticulture consulting) | 541690 | Other Scientific and Technical Consulting Services |
| 0782 | Lawn and Garden Services | 561730 | Landscaping Services |
| 4212 | Local Trucking Without Storage (solid waste collection without disposal) | 562111 | Solid Waste Collection |
| 4212 | Local Trucking Without Storage (hazardous waste collection without disposal) | 562112 | Hazardous Waste Collection |
| 4212 | Local Trucking Without Storage (other waste collection without disposal) | 562119 | Other Waste Collection |
| 4119 | Local Passenger Transportation, NEC (land ambulance) | 621910 | Ambulance Services |
| 7219 | Laundry and Garment Services, NEC (alteration and repair) | 811490 | Other Personal and Household Goods Repair and Maintenance |
| 7219 | Laundry and Garment Services, NEC (except diaper service and clothing alteration and repair) | 812320 | Drycleaning and Laundry Services (except Coin-Operated) |
| 7213 | Linen Supply | 812331 | Linen Supply |
| 7219 | Laundry and Garment Services, NEC (diaper service) | 812331 | Linen Supply |
| 8631 | Labor Unions and Similar Labor Organizations | 813930 | Labor Unions and Similar Labor Organizations |
| 9121 | Legislative Bodies | 921120 | Legislative Bodies |
| 9222 | Legal Counsel and Prosecution | 922130 | Legal Counsel and Prosecution |
| 9512 | Land, Mineral, Wildlife, and Forest Conservation | 924120 | Administration of Conservation Programs |
