Oil and Gas Pipeline and Related Structures Construction
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 This includes 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.
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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.
What's Included
- ✓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
- ✓CONSTRUCTION
- ✓125
- ✓T—Canadian, Mexican, and United States industries are comparable.
- ✓census.gov/naics
Example Companies
- ●Quanta Services- Pipeline contractor
- ●MasTec- Energy infrastructure
- ●Primoris Services- Pipeline construction
This Code is NOT For...
NAICS 237120 does not cover the following activities. Use the correct code instead:
Building chemical plants (except petrochemical) and similar process or batch facilities
Oil well rig building, repairing, and dismantling, on a contract basis
Inspecting pipelines (i.e., visual)
Mining machinery and equipment repair and maintenance
Manufacturing floating oil and gas drilling and production platforms
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.