237110 — Water and Sewer Line and Related Structures Construction
Description
This industry comprises establishments primarily engaged in the construction of water and sewer lines, mains, pumping stations, treatment plants, and storage tanks. The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this industry if they are engaged in activities primarily related to water, sewer line, and related structures construction. All structures (including buildings) that are integral parts of water and sewer networks (e.g., storage tanks, pumping stations, water treatment plants, and sewage treatment plants) are included in this industry.
Illustrative Examples
- Distribution line, sewer and water, construction
- Sewer main, pipe and connection, construction
- Fire hydrant installation
- Storm sewer construction
- Irrigation systems construction
- Water main and line construction
- Sewage disposal plant construction
- Water treatment plant construction
- Pumping station, water and sewage system, construction
- Water system storage tank and tower construction
- Reservoir construction
- Water well drilling, digging, boring, or sinking (except water intake wells in oil and gas fields)
Exclusions & Cross-References
- Constructing marine facilities (e.g., ports), flood control structures, dams, or hydroelectric power
- generation facilities--are classified in Industry 237990, Other Heavy and Civil Engineering Construction;
- Installing septic tanks--are classified in Industry 238910, Site Preparation Contractors;
- Drilling oil and gas field water intake wells--are classified in U.S. Industry 213111, Drilling Oil and Gas
- Wells; and
- Installing and maintaining water and sewer lines performed by water and sewage utilities companies--are
- classified in Industry Group 2213, Water, Sewage and Other Systems.
Overview Facts
| NAICS Code | 237110 |
|---|---|
| Industry Title | Water and Sewer Line and Related Structures Construction |
| SBA Size Standard | $45,000,000 |
| IRS PBA Code | 237100 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 237 → 2371 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 1623 - Water, Sewer, Pipeline, and Communications and Power Line Construction (via SIC1987:1623→NAICS1997:23491→2002:237110→2007:237110→2012:237110→2017:237110→2022:237110)
- SIC 1629 - Heavy Construction NEC (via SIC1987:1629→NAICS1997:23499→2002:237110→2007:237110→2012:237110→2017:237110→2022:237110)
- SIC 1781 - Water Well Drilling (via SIC1987:1781→NAICS1997:23581→2002:237110→2007:237110→2012:237110→2017:237110→2022:237110)
- SIC 7353 - Heavy Construction Equipment Rental and Leasing (via SIC1987:7353→NAICS1997:23499→2002:237110→2007:237110→2012:237110→2017:237110→2022:237110)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 237110:
- Sector 23 Directory Hub — List of related industries in the Construction sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 2371
Frequently Asked Questions (FAQ)
Is 237110 a valid 2022 NAICS code?
NAICS 237110 is 'Water and Sewer Line and Related Structures Construction', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $45,000,000.
What is the SBA size standard for NAICS 237110?
The SBA small business size standard for NAICS 237110 is $45,000,000 (based on receipts).
What is the legacy SIC code mapping for 237110?
NAICS code 237110 maps to the legacy 1987 SIC codes: 1623 - Water, Sewer, Pipeline, and Communications and Power Line Construction, 1629 - Heavy Construction NEC, 1781 - Water Well Drilling, 7353 - Heavy Construction Equipment Rental and Leasing.