{
  "@context": [
    "https://schema.org",
    {
      "ec": "https://entitycodes.org/vocab#"
    }
  ],
  "@type": "DefinedTerm",
  "@id": "https://entitycodes.org/naics/237110/",
  "identifier": "237110",
  "name": "Water and Sewer Line and Related Structures Construction",
  "description": "This industry comprises establishments primarily engaged in the construction of water and sewer lines, mains, pumping stations, treatment plants, and storage tanks.  The work performed may include new work, reconstruction, rehabilitation, and repairs.  Specialty trade contractors are included in this industry if they are engaged in activities primarily related to water, sewer line, and related structures construction.  All structures (including buildings) that are integral parts of water and sewer networks (e.g., storage tanks, pumping stations, water treatment plants, and sewage treatment plants) are included in this industry.",
  "url": "https://entitycodes.org/naics/237110/",
  "inDefinedTermSet": {
    "@type": "DefinedTermSet",
    "name": "NAICS 2022",
    "url": "https://entitycodes.org/naics/"
  },
  "sameAs": [
    "https://www.census.gov/naics/?input=237110&year=2022"
  ],
  "additionalProperty": [
    {
      "@type": "PropertyValue",
      "name": "SBA size standard",
      "value": "$45,000,000 receipts",
      "unitText": "USD receipts",
      "description": "13 CFR 121.201, as-of 2023-03-17"
    },
    {
      "@type": "PropertyValue",
      "name": "IRS PBA code",
      "value": "237100",
      "description": "IRS Principal Business Activity code (method: rolled-up)"
    },
    {
      "@type": "PropertyValue",
      "name": "US establishments",
      "value": 10841,
      "description": "Census County Business Patterns 2023"
    }
  ],
  "ec:crosswalk": [
    {
      "system": "SIC 1987",
      "code": "1623",
      "title": "Water, Sewer, Pipeline, and Communications and Power Line Construction",
      "confidence": "chain",
      "via": "SIC1987:1623\u2192NAICS1997:23491\u21922002:237110\u21922007:237110\u21922012:237110\u21922017:237110\u21922022:237110",
      "url": "https://entitycodes.org/sic/1623/"
    },
    {
      "system": "SIC 1987",
      "code": "1629",
      "title": "Heavy Construction NEC",
      "confidence": "chain",
      "via": "SIC1987:1629\u2192NAICS1997:23499\u21922002:237110\u21922007:237110\u21922012:237110\u21922017:237110\u21922022:237110",
      "url": "https://entitycodes.org/sic/1629/"
    },
    {
      "system": "SIC 1987",
      "code": "1781",
      "title": "Water Well Drilling",
      "confidence": "chain",
      "via": "SIC1987:1781\u2192NAICS1997:23581\u21922002:237110\u21922007:237110\u21922012:237110\u21922017:237110\u21922022:237110",
      "url": "https://entitycodes.org/sic/1781/"
    },
    {
      "system": "SIC 1987",
      "code": "7353",
      "title": "Heavy Construction Equipment Rental and Leasing",
      "confidence": "chain",
      "via": "SIC1987:7353\u2192NAICS1997:23499\u21922002:237110\u21922007:237110\u21922012:237110\u21922017:237110\u21922022:237110",
      "url": "https://entitycodes.org/sic/7353/"
    }
  ],
  "ec:provenance": {
    "definition": {
      "source": "US Census 2022 NAICS Manual",
      "type": "US gov \u2014 public domain"
    },
    "crosswalk": {
      "source": "Census NAICS\u2194SIC concordance",
      "method": "transitive chain (NOT direct)"
    },
    "sba_size_standard": {
      "source": "SBA Table of Size Standards (13 CFR 121.201)",
      "as_of": "2023-03-17"
    },
    "establishments": {
      "source": "Census County Business Patterns",
      "year": 2023
    }
  },
  "license": "https://www.usa.gov/government-works",
  "dateModified": "2026-07-21",
  "isPartOf": {
    "@type": "DefinedTerm",
    "identifier": "2371",
    "name": "Utility System Construction",
    "@id": "https://entitycodes.org/naics/2371/"
  }
}