Wood Preservation
(1) treating wood sawed, planed, or shaped in other establishments with creosote or other preservatives, such as alkaline copper quat, copper azole, and sodium borates, to prevent decay and to protect against fire and insects and/or (2) sawing round wood poles, pilings, and posts and treating them with preservatives.
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What is SBA Size Standard?
The maximum number of employees a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Fabricated structural wood members manufacturing
- ✓Laminated structural wood members manufacturing
- ✓Medium density fiberboard (MDF) manufacturing
- ✓Oriented strandboard (OSB) manufacturing
- ✓Particleboard manufacturing
- ✓Plywood manufacturing
- ✓Reconstituted wood sheets and boards manufacturing
- ✓Roof trusses, wood, manufacturing
- ✓Veneer mills
- ✓Waferboard manufacturing
Example Companies
- ●Koppers Holdings- Wood treatment
- ●Universal Forest Products- Treated wood
- ●Cox Industries- Pressure-treated wood
This Code is NOT For...
NAICS 321114 does not cover the following activities. Use the correct code instead:
Related NAICS Codes
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.