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Registry · NAICS Index · Sector 23

238910 — Site Preparation Contractors

Compiled & reviewed by the EntityCodes Editorial Team (Tech Labs FZ LLC) · Data verified: 2026-06-28
NAICS 238910 is 'Site Preparation Contractors', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $19,000,000.

Description

This industry comprises establishments primarily engaged in 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. Establishments primarily engaged in construction equipment rental with operator (except cranes) are also included.

Illustrative Examples

  • 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)

Overview Facts

NAICS Code238910
Industry TitleSite Preparation Contractors
SBA Size Standard$19,000,000
U.S. Establishments41,777 (Census CBP, 2023)
IRS PBA Code238900 (rolled-up match)
Sectors HierarchySector 23 → 238 → 2389
JSON EndpointView as JSON · API →
Source / VerifiedUS Census 2022 NAICS Manual, Census CBP / 2026-06-28
Disclaimer: Informational only — not legal, tax, or financial advice. SBA size standards and classification data can change. Always verify with official SBA and Census Bureau publications before relying on this information. Read our full Legal Disclaimer.

💡 Expert Guidance & SBA Tips

SBA Audit Tip: Since NAICS 238910 utilizes a receipts-based size standard ($19,000,000), the SBA calculates your size using your average annual gross receipts over the last five fiscal years (13 CFR § 121.104). Be sure to include cost of goods sold (COGS) in your gross receipts calculation, as the SBA does not allow COGS deductions.

NAICS Structure: 238910 National Industry
Sector (2)
23
Construction
Subsector (3)
238
Specialty Trade Contractors
Industry Group (4)
2389
Other Specialty Trade Contractors
Industry (5)
23891
Site Preparation Contractors
National Industry (6)
238910
Site Preparation Contractors

Legacy SIC Concordance

Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.

Suggested Product Service Codes (Advisory)

The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.

  • PSC L099 — Technical Representation Services: Miscellaneous

Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)

Frequently Asked Questions (FAQ)

Is NAICS code 238910 an active industry classification in 2022? ▾

Yes, NAICS code 238910 is a fully active classification for 'Site Preparation Contractors' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 23 (Construction), Subsector 238, and Group 2389.

What is the SBA small business size standard for NAICS code 238910? ▾

The SBA size standard limit for NAICS code 238910 is $19,000,000. Firms whose receipts (averaged over five years) or employee headcounts (averaged over 24 months) are below this threshold qualify for federal contracting set-asides.

What are the legacy SIC code equivalents mapped to NAICS 238910? ▾

Legacy 1987 SIC codes mapped to NAICS 238910 include: SIC 1081 (Metal Mining Services), SIC 1241 (Coal Mining Services), SIC 1382 (Oil and Gas Field Exploration Services), SIC 1389 (Oil and Gas Field Services, NEC), SIC 1481 (Nonmetallic Minerals Services, Except Fuels), SIC 1629 (Heavy Construction NEC), SIC 1711 (Plumbing, Heating, and Air-Conditioning), SIC 1794 (Excavation Work), SIC 1795 (Wrecking and Demolition Work), SIC 1799 (Special Trade Contractors, NEC), SIC 7353 (Heavy Construction Equipment Rental and Leasing), SIC 7699 (Repair Shops and Related Services, NEC). Mappings are resolved transitively across successive Census concordances to preserve historical risk profiles in B2B databases.

What IRS Principal Business Activity (PBA) code matches NAICS 238910? ▾

The IRS PBA tax code matching NAICS 238910 is 238900 (derived via a rolled-up mapping method). Business tax filers must declare this principal business activity code on IRS Schedule C, Form 1120, or Form 1065.

What business activities are classified under NAICS 238910? ▾

Activities classified under NAICS 238910 ('Site Preparation Contractors') include: Blasting, building demolition, Building interior gutting and stripping, Concrete breaking and cutting for demolition, Cutting new rights of way. Companies primarily engaged in these production processes must select this code for compliance records.

What activities are excluded from NAICS code 238910? ▾

Exclusions defined by the Census Bureau for NAICS 238910 include: no direct exclusions. Establishments performing these alternative processes are redirected to use their respective industry codes.

How many active establishments operate under NAICS 238910 in the U.S.? ▾

According to the County Business Patterns (CBP) 2023 dataset, there are 41,777 active establishments with registered payrolls operating under NAICS code 238910 in the United States.

Which Product Service Codes (PSCs) are suggested for NAICS 238910? ▾

Suggested advisory Product Service Codes (PSCs) for NAICS 238910 are: PSC L099 (Technical Representation Services: Miscellaneous). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.

Is NAICS code 238910 standard uniform across all U.S. states? ▾

Yes. The North American Industry Classification System (NAICS) code 238910 is a federal statistical standard overseen by the Census Bureau. It applies uniformly to state LLC filings, banking KYC processes, and federal audits.

Related Pages & Tools

Further regulatory reference links for NAICS code 238910:

Sources & References

  1. U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
  2. U.S. Small Business Administration (SBA): Table of Small Business Size Standards
  3. Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
  4. Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
  5. Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
  6. U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
  7. Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
  8. United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
  9. U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
  10. U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes

Related Industries in 2389

238990 - All Other Specialty Trade Contractors...