Surface Coal Mining
One or more of the following: (1) surface mining of bituminous coal, lignite, and anthracite coal; (2) developing bituminous coal, lignite, and anthracite coal surface mine sites; (3) surface mining and beneficiating (e.g., cleaning, washing, screening, and sizing) of bituminous coal, lignite, and anthracite coal; or (4) beneficiating (e.g., cleaning, washing, screening, and sizing), but not mining, bituminous coal, lignite, and anthracite coal.
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What is SBA Size Standard?
The maximum number of employees a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
Example Companies
- ●Peabody Energy- Coal producer
- ●Arch Resources- Coal company
- ●CONSOL Energy- Coal producer
This Code is NOT For...
NAICS 212114 does not cover the following activities. Use the correct code instead:
Underground mining and/or development of underground bituminous and anthracite coal mines
Providing support activities (except geophysical surveying and mapping, site preparation, construction, and transportation) for the mining of coal on a contract or fee basis
Manufacturing coke oven products in coke oven establishments
Manufacturing coal products in steel mills
Related NAICS Codes
Frequently Asked Questions
Yes. Most businesses operate under several NAICS codes. Your primary code should reflect your main source of revenue. You can list secondary codes for other business activities when registering with government agencies or applying for contracts.
Choose the NAICS code that represents your largest revenue source as your primary code. You can add secondary codes for other activities. For example, a restaurant that also offers catering would use Full-Service Restaurants as the primary code and Caterers as a secondary code.
NAICS codes do not directly determine your tax obligations. However, certain tax credits, deductions, and industry-specific regulations may reference NAICS codes to determine eligibility. Your actual tax liability depends on your business structure and activities, not your classification code.
No. The NAICS code on your EIN application is for statistical purposes only. You can update it if your business activities change. The IRS uses this information for economic analysis, not for determining your tax treatment.
You can update your NAICS code when filing your next business tax return or by contacting the IRS. For government contracts, update your code in SAM.gov. There is no penalty for changing codes as your business evolves or if you selected the wrong code initially.