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IRS Business Activity Codes
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NAICS 2007 Codes
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SIC Codes
NumberDescriptionNumberDescriptionNumberDescription
237100Utility System Construction 237110**Water and Sewer Line and Related Structures Construction
Also called:
Fire hydrant installation
Water well pump and well piping system installation

1623Water, Sewer, Pipeline, and Communications and Power Line Construction
1629Heavy Construction, N.E.C.
1781Water Well Drilling
8741Management Services
561730Landscaping Services 561730Landscaping Services
Also called:
Landscape installation services
Turf (except artificial) installation services
0783Ornamental Shrub and Tree Services
213110Support Activities for Mining 213112Support Activities for Oil and Gas Operations
Also called:
Installing production equipment at the oil or gas field on a contract basis
1382Oil and Gas Field Exploration Services
1389Oil and Gas Field Services, N.E.C.
237210Land Subdivision 237210**Land Subdivision
Also called:
Land subdividing and utility installation (e.g., electric, sewer and water)

6552Land Subdividers and Developers, Except Cemetaries
332300Architectural & Structural Metals Manufacturing 332323Ornamental and Architectural Metal Work Manufacturing
Also called:
Ladders, permanently installed, metal, manufacturing
3446Architectural and Ornamental Metal Work
3449Miscellaneous Structural Metal Work
3523Farm Machinery and Equipment
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2002 NAICS Information
** In 2007, NAICS codes were updated from the 2002 codes to reflect changes in the structure of U.S. industries. The search term you entered matches a 2002 code, and the industry shown replaces all or part of the 2002 industry. The table below shows the relationship of the 2002 codes to the 2007 codes for industries above that were updated.
2002 NAICS Code Matching
2007 NAICS Codes
Explanation of Parts
233110Land Subdivision and Land Development237210**Land Subdivision 
234910Water, Sewer, and Pipeline Construction237110**Water and Sewer Line and Related Structures Construction (pt)Water/Sewer Pumping Stations, Sewage Collection and Disposal Lines, Storm Sewers, Sewer/Water Mains and Lines, and Water Storage Tanks and Towers, and Construction Management of these Projects
237120Oil and Gas Pipeline and Related Structures Construction (pt)Gas and Oil Pumping Stations, Gas and Oil Pipeline Construction, Gas Mains, Gas and Oil Storage Tank Construction, and Construction Management of these Projects
    
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