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Data sourced from USASpending.gov and SAM.gov

$8.2B Total Federal Spend
31 — Manufacturing Sector

What Is NAICS 324110?

NAICS code 324110 is a six-digit industry classification code used by the federal government to categorize businesses engaged in petroleum refineries. When a federal agency issues a solicitation, the contracting officer assigns a NAICS code that best describes the principal purpose of the acquisition. This code determines the applicable small business size standard and influences which set-aside programs may apply to the procurement.

Contractors should include NAICS 324110 in their SAM.gov profile if their business performs work in this industry. Having the correct NAICS codes in your registration is critical — it affects your visibility in agency market research, your eligibility for size-based set-asides, and your ability to self-certify as a small business for specific procurements.

Top Contractors in NAICS 324110

The following table lists the largest federal contractors classified under NAICS 324110, ranked by total obligated dollars. These represent the incumbent competitors in this market space. Understanding who the top players are, where they're located, and how much they receive helps new entrants assess the competitive landscape and identify potential teaming or subcontracting partners.

Rank Contractor Location Total Obligated
1 Valero Marketing and Supply CO SAN Antonio, TX $1.1B
2 Phillips 66 Company Houston, TX $640.4M
3 S-oil Corporation Seoul $624.1M
4 Motor Oil (hellas) Corinth Refineries S.A. Maroussi $551.2M
5 Marathon Petroleum Company LP Findlay, OH $542.1M
6 Petromax Refining Company LLC Houston, TX $415.8M
7 DGCI Corporation MC LEAN, VA $403.8M
8 Chevron USA Inc. SAN Ramon, CA $231.0M
9 Petro Star Inc. Anchorage, AK $197.8M
10 Vetjet Fuels LLC Dallas, TX $173.6M
11 Qatex Limited DOHA $166.8M

How to Compete for NAICS 324110 Contracts

Pursuing federal contracts under NAICS 324110 requires a combination of proper registration, market intelligence, and proposal capability. The following steps outline the typical approach for contractors entering or expanding in this market:

  • Verify your SAM.gov registration includes NAICS 324110 — this ensures your business appears when agencies conduct market research in this industry.
  • Assess your size status against the applicable size standard. If you qualify as small, you may be eligible for set-aside contracts reserved for small businesses, 8(a) firms, HUBZone businesses, or other socioeconomic categories.
  • Search active solicitations on SAM.gov filtered by NAICS 324110 to find current opportunities.
  • Analyze the competitive landscape using the contractor list above. Identify potential teaming partners among incumbent contractors, especially if you lack past performance in this market.
  • Build relevant past performance through subcontracting, commercial contracts, or smaller government awards. See our past performance guide.
  • What is NAICS code 324110?

    NAICS code 324110 classifies businesses engaged in petroleum refineries. It is part of the Manufacturing sector (31). Federal agencies assign this code to contract solicitations when the primary purpose of the acquisition involves petroleum refineries. The code determines which SBA size standard applies for small business eligibility.

  • What is the small business size standard for NAICS 324110?

    The SBA small business size standard for NAICS 324110 is determined by the SBA. A business at or below this threshold qualifies as small for federal set-aside contracts using this NAICS code. Size is typically measured as a three-year average of annual receipts or as current number of employees, depending on the industry.

  • Who are the top federal contractors in NAICS 324110?

    The top federal contractors in NAICS 324110 include Valero Marketing and Supply CO, Phillips 66 Company, S-oil Corporation, and others. See the full ranked list above for all top contractors, their locations, and total obligation amounts.

  • How do I find the right NAICS code for my business?

    Select the NAICS code that best describes your primary business activity. You can register for multiple codes on SAM.gov. Look at what codes your competitors use, what codes appear on contracts you want to compete for, and review the official code descriptions from the Census Bureau. For detailed guidance, see our NAICS code selection guide.

  • How much federal spending goes to NAICS 324110?

    Federal agencies have obligated $8,228,956,242 under NAICS 324110.

Data sourced from USASpending.gov and Census Bureau . Federal contracting data is public domain.