NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2026-01-01

NAICS 237110 — Water and Sewer Line and Related Structures Construction

Water and Sewer Line and Related Structures Construction

NAICS 237110 is the national industry code for water and sewer line and related structures construction establishments in the United States. The Small Business Administration sets a size standard of $45.0 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.

SBA: $45.0 View full SBA standard

Official Inclusions

construction of structures (also buildings) that are integral parts of water and sewer networks
specialized trade activities related to water and sewer line and related structures construction

Exclusions & Cross-References

Activities classified under other official NAICS codes:

constructing marine facilities (e.g., ports), flood control structures, dams, or hydroelectric power generation facilities (See 237990 Other heavy and civil engineering construction (US))
constructing water intake wells in oil and gas fields (See 213118 Services to oil and gas extraction (CAN))

Official Illustrative Examples

Primary activities officially recognized by Census Bureau / Statistics Canada:

distribution line, sewer and water, construction pumping stations, water, construction sewage treatment plant, construction management storm sewers, construction water treatment plant construction

Complete Index of Activities (36 recognized activities) ▼

aqueduct construction, general contractors

artesian wells, construction

capping of water wells

construction management, water and sewer lines

construction management, water and sewer lines and related structures

construction of structures (also buildings) that are integral parts of water and sewer networks

deep wells, water

distribution line, sewer and water, construction

drilling water wells, contractors

filtration plant, construction

fire hydrant, installation

geothermal drilling, contractors

hydrant and flushing hydrant installation

irrigation project, construction

lagoons, sewage treatment construction

manhole construction, contractors

pipeline (e.g., gas, oil, sewer, water), construction

pumping stations, water, construction

reservoir construction

sanitary sewers, construction

sewage collection and disposal line construction

sewage treatment and disposal plants, construction

sewage treatment plant, construction management

sewer mains, pipes and connections, construction

specialized trade activities related to water and sewer line and related structures construction

storm sewers, construction

utility line (i.e., sewer and water), construction

water and sewer line and related structures construction

water desalination plant construction

water main line construction, general contractors

water mains and hydrants, construction

water sampling station installation

water storage tanks and towers, construction

water treatment plant construction

water well drilling (except water intake wells in oil and gas fields)

water well pumps and well piping systems, installation

Official data

Feature	Description
Official name	North American Industry Classification System (NAICS) 2022
Issuing authority	U.S. Census Bureau with OMB, Statistics Canada, and INEGI
Tax authority	Internal Revenue Service (IRS)
Purpose	Statistical business classification and federal contracting (SAM.gov, SBA standards)
Used in	SAM.gov registration, SBA size determinations, IRS tax classification, SEC EDGAR (via SIC crosswalk)
Active since	2022 (current edition)
Hierarchy level	Sector (2-digit)
Source	https://www.census.gov/naics/