Power and Communication Line and Related Structures Construction
The construction of power lines and towers, power plants, and radio, television, and telecommunications transmitting/receiving towers. 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 power and communication line and related structures construction. All structures (including buildings) that are integral parts of power and communication networks (e.g., transmitting towers, substations, and power plants) 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
- ✓Alternative energy (e.g., geothermal, ocean wave,
- ✓solar, wind) structure construction
- ✓Power line stringing
- ✓Cellular phone tower construction
- ✓Radio transmitting tower construction
- ✓Co-generation plant construction
- ✓Satellite receiving station construction
- ✓Communication tower construction
- ✓Nuclear power plant construction
- ✓Telephone line stringing
- ✓Electric light and power plant (except hydroelectric)
- ✓construction
- ✓Transformer station and substation, electric power,
- ✓construction
- ✓Electric power transmission line and tower
- ✓construction
- ✓Underground cable (e.g., fiber optic, electricity,
- ✓telephone, cable television) laying
Example Companies
- ●Quanta Services- Electric power contractor
- ●MYR Group- Electrical contractor
- ●Dycom Industries- Telecom contractor
This Code is NOT For...
NAICS 237130 does not cover the following activities. Use the correct code instead:
Constructing hydroelectric generating facilities
Constructing broadcast studios and similar nonresidential buildings
Performing electrical work within buildings
Line slashing or cutting (except maintenance)
Locating underground utility lines prior to digging
Tree and brush trimming for overhead utility lines
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.