New Housing For-Sale Builders
Building new homes on land that is owned or controlled by the builder rather than the homebuyer or investor. The land is included with the sale of the home. Establishments in this industry build single-family and/or multifamily homes. These establishments are often referred to as merchant builders, but are also known as production or for-sale builders.
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What is SBA Size Standard?
The maximum annual revenue a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
Example Companies
- ●D.R. Horton- National homebuilder
- ●Lennar- Homebuilder
- ●NVR Inc- Homebuilder (Ryan Homes)
This Code is NOT For...
NAICS 236117 does not cover the following activities. Use the correct code instead:
Building single-family houses for others as general contractors
Building multifamily residential buildings for others as general contractors
Remodeling or repairing existing houses and other residential buildings, either for others or on own account for sale
Constructing and leasing residential buildings on their own account
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.