Site Preparation Contractors
Site preparation activities, such as excavating and grading, demolition of buildings and other structures, and septic system installation. Earthmoving and land clearing for all types of sites (e.g., building, nonbuilding, mining) is included in this industry. construction equipment rental with operator (except cranes) are also 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
- ✓Blasting, building demolition
- ✓Building interior gutting and stripping
- ✓Concrete breaking and cutting for demolition
- ✓Cutting new rights of way
- ✓Demolition, building and structure
- ✓Exterior demolition contractors
- ✓Foundation digging (i.e., excavation)
- ✓Foundation drilling contractors
- ✓Grading construction sites
- ✓Interior demolition contractors
- ✓Dewatering contractors
- ✓Dirt moving for construction
- ✓Equipment rental (except crane), construction, with
- ✓operator
- ✓Excavating, earthmoving, or land clearing contractors
- ✓Line slashing or cutting (except maintenance)
- ✓Septic system contractors
- ✓Trenching (except underwater)
- ✓Underground tank (except hazardous) removal
- ✓Wrecking, building or other structure
- ✓Whole building deconstruction
Example Companies
- ●Granite Construction- Site work contractor
- ●Hensel Phelps- General contractor
- ●Sundt Construction- Site contractor
This Code is NOT For...
NAICS 238910 does not cover the following activities. Use the correct code instead:
Servicing land and subdividing real property into lots for sale to builders
Earth retention or underwater trenching
Crane rental with operator
Drilling oil and gas field water intake wells
Dismantling tanks in oil fields
Construction equipment rental without an operator
+ 2 more exclusions for this code
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.