Highway, Street, and Bridge Construction
The construction of highways (including elevated), streets, roads, airport runways, public sidewalks, or bridges. 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 highway, street, and bridge construction (e.g., installing guardrails on highways).
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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
- ✓Airport runway construction
- ✓Highway line painting
- ✓Causeway construction
- ✓Painting traffic lanes or parking lot lines
- ✓Culverts, highway, road, and street, construction
- ✓Pothole filling, highway, road, street, or bridge
- ✓Elevated highway construction
- ✓Resurfacing, highway, road, street, or bridge
- ✓Guardrail construction
- ✓Sign erection, highway, road, street, or bridge
- ✓CONSTRUCTION
- ✓127
- ✓T—Canadian, Mexican, and United States industries are comparable.
- ✓census.gov/naics
Example Companies
- ●Granite Construction- Highway contractor
- ●Tutor Perini- Civil contractor
- ●Kiewit Corporation- Infrastructure builder
This Code is NOT For...
NAICS 237310 does not cover the following activities. Use the correct code instead:
Constructing tunnels
Highway lighting and signal installation
Painting bridges
Road decommissioning or removing culverts or bridges
Constructing parking lots, private driveways, sidewalks, or erecting billboards
Providing road cleaning or snow removal services
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.