237120 — Oil and Gas Pipeline and Related Structures Construction
Description
This industry comprises establishments primarily engaged in the construction of oil and gas lines, mains, refineries, 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 oil and gas pipeline and related structures construction. All structures (including buildings) that are integral parts of oil and gas networks (e.g., storage tanks, pumping stations, and refineries) are included in this industry.
Illustrative Examples
- Distribution line, gas and oil, construction
- Oil refinery construction
- Gas main construction
- Petrochemical plant construction
- Gathering line, gas and oil field, construction
- Natural gas pipeline construction
- Pumping station, gas and oil transmission, construction
- Storage tank, natural gas or oil, tank farm or field, construction
- Natural gas processing plant construction
Exclusions & Cross-References
- Building chemical plants (except petrochemical) and similar process or batch facilities--are classified in
- Industry 236210, Industrial Building Construction;
- Oil well rig building, repairing, and dismantling, on a contract basis--are classified in U.S. Industry 213112,
- Support Activities for Oil and Gas Operations;
- Inspecting pipelines (i.e., visual)--are classified in Industry 541990, All Other Professional, Scientific, and
- Technical Services;
- Installing and maintaining natural gas distribution lines performed by natural gas utility companies--are
- classified in Subsector 221, Utilities;
- Mining machinery and equipment repair and maintenance--are classified in Industry 811310, Commercial
- and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance; and
- Manufacturing floating oil and gas drilling and production platforms--are classified in U.S. Industry
- 336611, Ship Building and Repairing.
Overview Facts
| NAICS Code | 237120 |
|---|---|
| Industry Title | Oil and Gas Pipeline 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 1382 - Oil and Gas Field Exploration Services (via SIC1987:1382→NAICS1997:213112→2002:237120→2007:237120→2012:237120→2017:237120→2022:237120)
- SIC 1389 - Oil and Gas Field Services, NEC (via SIC1987:1389→NAICS1997:213112→2002:237120→2007:237120→2012:237120→2017:237120→2022:237120)
- SIC 1623 - Water, Sewer, Pipeline, and Communications and Power Line Construction (via SIC1987:1623→NAICS1997:23491→2002:237120→2007:237120→2012:237120→2017:237120→2022:237120)
- SIC 1629 - Heavy Construction NEC (via SIC1987:1629→NAICS1997:23493→2002:237120→2007:237120→2012:237120→2017:237120→2022:237120)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 237120:
- 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 237120 a valid 2022 NAICS code?
NAICS 237120 is 'Oil and Gas Pipeline 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 237120?
The SBA small business size standard for NAICS 237120 is $45,000,000 (based on receipts).
What is the legacy SIC code mapping for 237120?
NAICS code 237120 maps to the legacy 1987 SIC codes: 1382 - Oil and Gas Field Exploration Services, 1389 - Oil and Gas Field Services, NEC, 1623 - Water, Sewer, Pipeline, and Communications and Power Line Construction, 1629 - Heavy Construction NEC.