237110

Water and Sewer Line and Related Structures Construction

Construction › Heavy and Civil Engineering Construction › Utility System Construction

SBA Size Standard

$45M average annual receipts

Revenue-Based Verify at SBA.gov →

NAICS Code Hierarchy

23

Sector

Construction

237

Subsector

Heavy and Civil Engineering Construction

2371

Industry Group

Utility System Construction

237110

National Industry (This Code)

Water and Sewer Line and Related Structures Construction

Official NAICS Description

Source: U.S. Census Bureau 2022 NAICS

📘 Source: U.S. Census Bureau — 2022 NAICS Manual
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. Illustrative Examples: Distribution line, sewer and water, construction Sewer main, pipe and connection, construction Fire hydrant installation Storm sewer construction Irrigation systems construction Water main and line construction Sewage disposal plant construction Water treatment plant construction Pumping station, water and sewage system, construction Water system storage tank and tower construction Reservoir construction Water well drilling, digging, boring, or sinking (except water intake wells in oil and gas fields)

✓ Small Business Eligibility at a Glance

Based on SBA Table of Small Business Size Standards (2024)

Size Standard

$45M average annual receipts

Measurement Period

3-year average

Standard Type

Revenue-Based

Applies To

All contracts under NAICS 237110

Set-Aside Programs

8(a), WOSB, HUBZone, SDVOSB

Certification Required

No (self-certify in SAM.gov)

Size standards are set by the SBA and reviewed periodically. Always verify at SBA.gov before bidding.

Cross-References

The following activities are classified elsewhere in the NAICS system:

Constructing marine facilities (e.g., ports), flood control structures, dams, or hydroelectric power generation facilities--are classified in Industry 237990, Other Heavy and Civil Engineering Construction;
Installing septic tanks--are classified in Industry 238910, Site Preparation Contractors;
Drilling oil and gas field water intake wells--are classified in U.S. Industry 213111, Drilling Oil and Gas Wells; and
Installing and maintaining water and sewer lines performed by water and sewage utilities companies--are classified in Industry Group 2213, Water, Sewage and Other Systems.

How to Use NAICS 237110 in SAM.gov

NAICS code 237110Water and Sewer Line and Related Structures Construction — is used in SAM.gov to identify businesses whose primary activity falls within this classification. When you add this code to your SAM.gov entity registration, contracting officers searching for vendors in the Utility System Construction space will be able to find your business.

If this code represents your primary business activity, designate it as your primary NAICS code. Your primary NAICS code determines your size standard for any contract solicited under this code. With a size standard of $45M average annual receipts, your business must be at or below this threshold to qualify as a small business for set-aside contracts under NAICS 237110.

Log in Entity Registration Goods & Services Add NAICS Code Enter 237110 Save

Frequently Asked Questions

What is NAICS code 237110?

NAICS code 237110 is 'Water and Sewer Line and Related Structures Construction', classified under the Construction sector (NAICS 23). 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

What is the SBA small business size standard for NAICS code 237110?

The SBA defines a small business under NAICS code 237110 (Water and Sewer Line and Related Structures Construction) as one with $45M average annual receipts. This size standard determines eligibility for small business set-aside contracts, 8(a), HUBZone, WOSB, and SDVOSB programs in SAM.gov.

How do I register NAICS code 237110 in SAM.gov?

To register NAICS code 237110 in SAM.gov: (1) Log in at sam.gov, (2) Navigate to your Entity Registration, (3) Go to the Assertions section, (4) Add 237110 (Water and Sewer Line and Related Structures Construction) to your NAICS code list. You may designate one code as your Primary NAICS code.

Quick Actions

Related NAICS Codes

Other codes in Utility System Construction

Related PSC Codes

PSC codes commonly used with this NAICS sector

Source: GSA PSC Manual April 2025

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