SIC 4900 — ELECTRIC, GAS & SANITARY SERVICES
Office of Energy & Transportation
See the full crosswalk with NAICS matches, SBA size standards, and conversion guidance.
Office of Energy & Transportation
See the full crosswalk with NAICS matches, SBA size standards, and conversion guidance.
Confirm that ELECTRIC, GAS & SANITARY SERVICES describes your construction or contracting activity.
Required for most construction business entities.
IRS EIN applicationContact your state contractor licensing board — requirements vary widely by state and trade.
Construction-specific OSHA standards (29 CFR 1926) apply; maintain safety program and training records.
General liability and workers' compensation insurance are typically required for contractor licensing and client contracts.
| Form Name | Who Files It | Frequency |
|---|---|---|
| Profit or Loss from Business | ||
| U.S. Return of Partnership Income | ||
| U.S. Corporation Income Tax Return | ||
| U.S. Income Tax Return for an S Corporation | ||
| Self-Employment Tax | ||
| Estimated Tax for Individuals | ||
| Application for Employer Identification Number (EIN) | ||
| Entity Classification Election | ||
| Nonemployee Compensation | ||
| Employer's Annual Federal Unemployment (FUTA) Tax Return | ||
| Employer's Quarterly Federal Tax Return | ||
| Request for Taxpayer Identification Number and Certification |
No federal sales tax in the United States. Sales tax is imposed at state and local levels, ranging from 0% to 10.25%. Economic nexus thresholds (following South Dakota v. Wayfair) require out-of-state sellers to collect sales tax once they exceed a state's revenue or transaction threshold, typically $100,000 in sales or 200 transactions per year.
No state income tax: Alaska (AK), Florida (FL), Nevada (NV), New Hampshire (NH), South Dakota (SD), Tennessee (TN), Texas (TX), Washington (WA), Wyoming (WY)
Pours and finishes concrete for foundations, driveways, patios, and commercial slabs.
Provides interior and exterior painting services for residential repaints and new commercial construction.
Offers minor home repairs, maintenance, and small improvement projects under state dollar-limit thresholds.
Manages residential and commercial construction projects from foundation to finish, coordinating subcontractors.
Occupations and roles commonly associated with this classification
Source: O*NET / BLS occupation data · O*NET 30.2 / BLS SOC
| Feature | Description |
|---|---|
| Official name | Standard Industrial Classification (SIC) 1987 |
| Maintained by | Referenced by the U.S. Securities and Exchange Commission for filing classification |
| Purpose | Legacy industry taxonomy used before NAICS became the current standard |
| Primary use | SEC/EDGAR filings, older business records, historical market databases |
| SEC office | Office of Energy & Transportation |