Iowa Admin. Code r. 871-23.82 - Definition of construction employer

(1) Construction. The department will utilize the North America Industry Classification System manual (2022 edition) to determine which employers will be classified as construction. The manual is available on the Internet to view or download at www.census.gov/naics.

a. The construction sector is comprised of establishments primarily engaged in the construction of buildings and other structures, heavy construction (except buildings), additions, alterations, reconstruction, installation, maintenance and repairs. Establishments engaged in demolition or wrecking of buildings and other structures, clearing of building sites, and sale of materials from demolished structures are also included. This sector also includes those establishments engaged in blasting, test drilling, landfill, leveling, earthmoving, excavating, land drainage, and other land preparation. The industries within this sector have been defined on the basis of their unique production processes. As with all industries, the production processes are distinguished by their use of specialized human resources and specialized physical capital. Construction activities are generally administered or managed at a relatively fixed place of business, but the actual construction work is performed at one or more different project sites. Employers that provide workers primarily for construction will be classified as construction employers.

b. This sector is divided into three subsectors of construction activities:

(1) Building construction and land subdivision and land development;

(2) Heavy construction (except buildings), such as highways, power plants, and pipelines; and

(3) Construction activity by special trade contractors.

c. Establishments classified in Subsector 233, Building, Developing, and General Contracting, and Subsector 234, Heavy Construction, usually assume responsibility for an entire construction project and may subcontract some or all of the actual construction work. Operative builders who build on their own account for sale and land subdividers and land developers who engage in subdividing real property into lots for sale are included in Subsector 233, Building, Developing, and General Contracting. (Special trade contractors are included in Subsector 234, Heavy Construction, if they are engaged in activities primarily relating to heavy construction, such as grading for highways.) Establishments included in these subsectors operate as general contractors, design-builders, engineer-constructors, joint-venture contractors, and turnkey construction contractors. Establishments identified as construction management firms are also included.

d. Establishments classified in Subsector 235, Special Trade Contractors, are primarily engaged in specialized construction activities, such as plumbing, painting, and electrical work and work for builders and general contractors under subcontract or directly for project owners. Establishments engaged in demolition or wrecking of buildings and other structures, dismantling of machinery, excavating, shoring and underpinning, anchored earth retention activities, foundation drilling, and grading for buildings are also included in this subsector.

e. "Force account" construction is construction work performed by an establishment primarily engaged in some business other than construction, for its own account and use, and by employees of the establishment. This activity is not included in this industry sector unless the construction work performed is the primary activity of a separate establishment of the enterprise.

f. The installation of prefabricated building equipment and materials, such as elevators and revolving doors, is classified in the construction sector. Installation work incidental to sales by employees of a manufacturing or retail establishment is classified as an activity of those establishments.

(2) The term "construction" includes but is not limited to:

a. Land subdividing and land development. Establishments primarily engaged in subdividing real property into lots or developing lots for sale.

b. Residential building construction.

(1) Single-family housing construction. Establishments primarily responsible for the entire construction (i.e., new work, additions, alterations, and repairs) of single-family residential housing units.

Building alterations, single-family-general contractors

Building construction, single-family-general contractors

Custom builders, single-family houses-general contractors

Designing and erecting, combined: single-family houses-general contractors

Home improvements, single-family-general contractors

House construction, single-family-general contractors

House: shell erection, single-family-general contractors

Mobile home repair, on site-general contractors

Modular housing, single-family (assembled on site)-general contractors

One-family house construction-general contractors

Prefabricated single-family houses erection-general contractors

Premanufactured housing, single-family (assembled on site)-general contractors

Remodeling buildings, single-family-general contractors

Renovating buildings, single-family-general contractors

Repairing buildings, single-family-general contractors

Residential construction, single-family-general contractors

Row house (single-family) construction-general contractors

Town house construction-general contractors

(2) Multifamily housing construction. Establishments primarily responsible for the entire construction (i.e., new work, additions, alterations and repairs) of multifamily residential housing units.

Apartment building construction-general contractors

Building alterations, residential: except single-family-general contractors

Building construction, residential: except single-family-general contractors

Custom builders, residential: except single-family-general contractors

Designing and erecting, combined: residential, except single-family-general contractors

Dormitory construction-general contractors

Home improvements, residential: except single-family-general contractors

Prefabricated building erection, residential: except single-family-general contractors

Remodeling buildings, residential: except single-family-general contractors

Renovating buildings, residential: except single-family-general contractors

Repairing buildings, residential: except single-family-general contractors

Residential construction, except single-family-general contractors

c. Nonresidential building construction.

(1) Manufacturing and industrial building construction. Establishments primarily responsible for the entire construction (i.e., new work, additions, alterations and repairs) of manufacturing and industrial buildings.

Building alterations, industrial and warehouse-general contractors

Building components manufacturing plant construction-general contractors

Building construction, industrial and warehouse-general contractors

Clean room construction-general contractors

Cold storage plant construction-general contractors

Commercial warehouse construction-general contractors

Custom builders, industrial and warehouse-general contractors

Designing and erecting, combined: industrial-general contractors

Dry cleaning plant construction-general contractors

Factory construction-general contractors

Food products manufacturing or packing plant construction-general contractors

Grain elevator construction-general contractors

Industrial building construction-general contractors

Industrial plant construction-general contractors

Paper pulp mill construction-general contractors

Pharmaceutical manufacturing plant construction-general contractors

Prefabricated building erection, industrial-general contractors

Remodeling buildings, industrial and warehouse-general contractors

Renovating buildings, industrial and warehouse-general contractors

Repairing buildings, industrial and warehouse-general contractors

Truck and automobile assembly plant construction-general contractors

Warehouse construction-general contractors

(2) Commercial and industrial building construction. Establishments primarily responsible for the entire construction (i.e., new work, additions, alterations and repairs) of commercial and industrial buildings.

Administration building construction-general contractors

Amusement building construction-general contractors

Auditorium construction-general contractors

Bank building construction-general contractors

Building alterations, nonresidential: except industrial and warehouses-general contractors

Building construction, nonresidential: except industrial and warehouses-general contractors

Casino construction-general contractors

Church, synagogue and related building construction-general contractors

Civic center construction-general contractors

Commercial building construction-general contractors

Custom builders, nonresidential: except industrial and warehouses-general contractors

Designing and erecting, combined: commercial-general contractors

Dome construction-general contractors

Farm building construction, except residential-general contractors

Fire station construction-general contractors

Garage construction-general contractors

Hospital construction-general contractors

Hotel construction-general contractors

Institutional building construction, nonresidential-general contractors

Mausoleum construction-general contractors

Motel construction-general contractors

Municipal building construction-general contractors

Museum construction-general contractors

Office building construction-general contractors

Passenger and freight terminal building construction-general contractors

Post office construction-general contractors

Prefabricated building erection, nonresidential: except industrial and warehouses-general contractors

Prison construction-general contractors

Remodeling buildings, nonresidential: except industrial and warehouses-general contractors

Renovating buildings, nonresidential: except industrial and warehouses-general contractors

Repairing buildings, nonresidential: except industrial and warehouses-general contractors

Restaurant construction-general contractors

School building construction-general contractors

Service station construction-general contractors

Shopping center construction-general contractors

Silo construction, agricultural-general contractors

Stadium construction-general contractors

Store construction-general contractors

d. Highway, street, bridge and tunnel construction.

(1) Highway and street construction. Establishments primarily responsible for the entire construction (i.e., new work, reconstruction, or repairs) of highways (except elevated), streets, roads, or airport runways, and establishments identified as highway and street construction management firms, and establishments identified as special trade contractors engaged in performing subcontract work primarily related to highway and street construction.

Airport runway construction-general contractors

Alley construction-general contractors

Asphalt paving; roads, public sidewalks and streets-contractors

Concrete construction; roads, highways, public sidewalks, and streets-contractors

Grading for highways, streets and airport runways-contractors

Guardrail construction on highways-contractors

Highway construction, except elevated-general contractors

Highway signs, installation of-contractors

Parkway construction-general contractors

Paving construction-contractors

Resurfacing streets and highways-contractors

Road construction, except elevated-general contractors

Sidewalk construction, public-contractors

Street maintenance or repair-contractors

Street paving-contractors

(2) Bridge and tunnel construction. Establishments primarily responsible for the entire construction (i.e., new work, reconstruction, or repairs) of bridges, viaducts, elevated highways and tunnels, and establishments identified as bridge and tunnel construction management firms, and establishments identified as special trade contractors primarily engaged in performing subcontract work related to bridge and tunnel construction.

Abutment construction-general contractors

Bridge construction-general contractors

Causeway construction on structural supports-general contractors

Highway construction, elevated-general contractors

Overpass construction-general contractors

Trestle construction-general contractors

Tunnel construction-general contractors

Underpass construction-general contractors

Viaduct construction-general contractors

e. Other heavy construction.

(1) Water, sewer, and pipeline construction. Establishments primarily responsible for the entire construction (i.e., new work, reconstruction, rehabilitation or repairs) of water mains, sewers, drains, gas mains, natural gas pumping stations, and gas and oil pipelines, and establishments identified as water, sewer and pipeline construction management firms, and establishments identified as special trade contractors engaged in activities primarily related to water, sewer, and pipeline construction.

Aqueduct construction-general contractors

Conduit construction-contractors

Distribution lines (oil and gas field) construction-general contractors

Gas main construction-general contractors

Manhole construction-contractors

Natural gas compressing station construction-general contractors

Pipe laying-general contractors

Pipeline construction-general contractors

Pipeline wrapping-contractors

Pumping station construction-general contractors

Sewage collection and disposal line construction-general contractors

Sewer construction-general contractors

Water main line construction-general contractors

(2) Power and communication transmission line construction. Establishments primarily responsible for the entire construction (i.e., new work, reconstruction, rehabilitation or repairs) of electric power and communication transmission lines and towers, radio and television transmitting/receiving towers, cable laying, and cable television lines, and establishments identified as power and communication transmission line construction management firms, and establishments identified as special trade contractors engaged in activities primarily related to power and communication line construction.

Cable laying construction-contractors

Cable television line construction-contractors

Pole line construction-general contractors

Power line construction-general contractors

Telegraph line construction-general contractors

Telephone line construction-general contractors

Television and radio transmitting tower construction-general contractors

Transmission line construction-general contractors

(3) Industrial nonbuilding structure construction. Establishments primarily responsible for the entire construction (i.e., new work, reconstruction, rehabilitation or repairs) of heavy industrial nonbuilding structures, such as chemical complexes, or facilities, cement plants, petroleum refineries, industrial incinerators, ovens, kilns, power plants (except hydroelectric plants), and nuclear reactor containment structures, and establishments identified as industrial nonbuilding construction management firms, and establishments identified as special trade contractors engaged in activities primarily related to industrial nonbuilding construction.

Chemical complex or facilities construction-general contractors

Coke oven construction-general contractors

Discharging station construction, mine-general contractors

Furnace construction for industrial plants-general contractors

Industrial incinerator construction-general contractors

Industrial plant appurtenance construction-general contractors

Kiln construction-general contractors

Light and power plant construction-general contractors

Loading station construction, mine-general contractors

Mine loading and discharging station construction-general contractors

Mining appurtenance construction-general contractors

Nuclear reactor containment structure construction-general contractors

Oil refinery construction-general contractors

Oven construction, bakers'-general contractors

Oven construction for industrial plants-general contractors

Petrochemical plant construction-general contractors

Petroleum refinery construction-general contractors

Power plant construction-general contractors

Tipple construction-general contractors

Washeries construction, mining-general contractors

(4) All other heavy construction. Establishments primarily responsible for the entire construction (i.e., new work, reconstruction or repairs) of heavy nonbuilding construction projects (except highway, street, bridge, tunnel, water lines, sewer lines, pipelines, and power and communication transmission lines), and industrial nonbuilding structures, and establishments identified as all other heavy construction management firms, and establishments primarily engaged in construction equipment rental with an operator, and establishments identified as special trade contractors engaged in activities primarily related to all other heavy construction.

Athletic field construction-general contractors

Blasting, except building demolition-contractors

Breakwater construction-general contractors

Bridle path construction-general contractors

Brush clearing or cutting-contractors

Caisson drilling-contractors

Canal construction-general contractors

Channel construction-general contractors

Channel cutoff construction-general contractors

Clearing of land-general contractors

Cofferdam construction-general contractors

Cutting right-of-way-general contractors

Dam construction-general contractors

Dike construction-general contractors

Dock construction-general contractors

Drainage project construction-general contractors

Dredging-general contractors

Earthmoving, not connected with building construction-general contractors

Flood control project construction-general contractors

Golf course construction-general contractors

Harbor construction-general contractors

Heavy equipment rental with an operator-contractors

Hydroelectric plant construction-general contractors

Irrigation projects, construction-general contractors

Jetty construction-general contractors

Land clearing-contractors

Land drainage-contractors

Land leveling (irrigation)-contractors

Land reclamation-contractors

Levee construction-general contractors

Lock and waterway construction-general contractors

Marine construction-general contractors

Missile facilities construction-general contractors

Pier construction-general contractors

Pile driving-general contractors

Pond construction-general contractors

Railroad construction-general contractors

Railway roadbed construction-general contractors

Reclamation projects construction-general contractors

Reservoir construction-general contractors

Revetment construction-general contractors

Rock removal-underwater-contractors

Sewage treatment plant construction-general contractors

Ski tow erection-general contractors

Soil compacting service-contractors

Submarine rock-removal-general contractors

Subway construction-general contractors

Tennis court construction, outdoor-general contractors

Timber removal-underwater-contractors

Trail building-general contractors

Trailer camp construction-general contractors

Trenching-contractors

Waste disposal plant construction-general contractors

Water power project construction-general contractors

Water treatment plant construction-general contractors

Waterway construction-general contractors

Wharf construction-general contractors

f. Plumbing, heating and air-conditioning contractors. Establishments primarily engaged in one or more of the following:

(1) installing plumbing, heating, and air-conditioning equipment;

(2) servicing plumbing, heating, and air-conditioning equipment; and

(3) the combined activity of selling and installing plumbing, heating, and air-conditioning equipment. The plumbing, heating, and air-conditioning work performed includes new work, additions, alterations, and maintenance and repairs.

Air system balancing and testing-contractors

Air-conditioning, with or without sheet metal work-contractors

Boiler cleaning-contractors

Boiler erection and installation-contractors

Drainage system installation (cesspool and septic tank)-contractors

Dry well (cesspool) construction-contractors

Fuel oil burner installation and servicing-contractors

Furnace repair-contractors

Gasline hookup-contractors

Heating equipment installation-contractors

Heating, with or without sheet metal work-contractors

Lawn sprinkler system installation-contractors

Mechanical contractors

Piping, plumbing-contractors

Plumbing and heating-contractors

Plumbing repair-contractors

Plumbing, with or without sheet metal work-contractors

Solar heating apparatus-contractors

Sprinkler system installation-contractors

Steam fitting-contractors

Sump pump installation and servicing-contractors

Ventilating work, with or without sheet metal work-contractors

Water pump installation and servicing-contractors

Water system balancing and testing-contractors

Work combined with heating or air-conditioning-contractors

g. Painting and wall covering contractors. Establishments primarily engaged in interior or exterior painting and interior wall covering. The painting and wall covering work includes new work, additions, alterations, and maintenance and repairs.

Bridge painting-contractors

Electrostatic painting on site (including lockers and fixtures)-contractors

House painting-contractors

Painting of buildings and other structures, except roofs-contractors

Paper hanging-contractors

Ship painting-contractors

Traffic lane painting-contractors

Wallpaper removal-contractors

Whitewashing-contractors

h. Electrical contractors. Establishments primarily engaged in one or more of the following:

(1) performing electrical work at the site;

(2) servicing electrical equipment at the site; and

(3) the combined activity of selling and installing electrical equipment. The electrical work performed includes new work, additions, alterations, and maintenance and repairs.

Cable splicing, electrical-contractors

Cable television hookup-contractors

Communication equipment installation-contractors

Electric work-contractors

Electrical repair at site of construction-contractors

Electronic control system installation-contractors

Highway lighting and electrical signal construction-contractors

Intercommunication equipment installation-contractors

Sound equipment installation-contractors

Telecommunications equipment installation-contractors

Telephone and telephone equipment installation-contractors

i. Masonry, stone work, tile setting and plastering.

(1) Masonry and stone contractors. Establishments primarily engaged in masonry work, stone setting, and other stone work. The masonry work, stone setting and other stone work performed includes new work, additions, alterations, and maintenance and repairs.

Bricklaying-contractors

Cement block laying-contractors

Chimney construction and maintenance-contractors

Concrete block laying-contractors

Foundations, building of: block, stone or brick-contractors

Marble work, exterior construction-contractors

Masonry-contractors

Refractory brick construction-contractors

Retaining wall construction: block, stone or brick-contractors

Stone setting-contractors

Stone work erection-contractors

Tuck pointing-contractors

(2) Drywall, plastering, acoustical, and insulation contractors. Establishments primarily engaged in drywall, plaster work, acoustical and building insulation work. The drywall, plaster work, acoustical and insulation work performed includes new work, additions, alterations, and maintenance and repairs.

Acoustical work-contractors

Ceilings, acoustical installation-contractors

Drywall construction-contractors

Insulation installation, buildings-contractors

Lathing-contractors

Plastering, plain or ornamental-contractors

Solar reflecting insulation film-contractors

Stucco construction-contractors

Taping and finishing drywall-contractors

(3) Tile, marble, terrazzo, and mosaic contractors. Establishments primarily engaged in (1) setting and installing ceramic tile, marble (interior only), terrazzo, and mosaic, or (2) mixing marble particles and cement to make terrazzo at the job site. The tile, marble, terrazzo, and mosaic work performed includes new work, additions, alterations, and maintenance and repairs.

Fresco work-contractors

Mantel work-contractors

Marble installation, interior; including finishing-contractors

Mosaic work-contractors

Terrazzo work-contractors

Tile installation, ceramic-contractors

Tile setting, ceramic-contractors

j. Carpentering and floor contractors.

(1) Carpentry contractors. Establishments primarily engaged in framing, carpentry, and finishing work. The carpentry work performed includes new work, additions, alterations, and maintenance and repairs.

Carpentry work-contractors

Folding door installation-contractors

Framing-contractors

Garage door installation-contractors

Joinery, ship-contractors

Ship joinery-contractors

Store fixture installation-contractors

Trim and finish-contractors

Window and door (prefabricated) installation-contractors

(2) Floor laying and other floor contractors. Establishments primarily engaged in the installation of resilient floor tile, carpeting, linoleum, and wood or resilient flooring. The floor laying and other floor work performed includes new work, additions, alterations, and maintenance and repairs.

Asphalt tile installation-contractors

Carpet laying or removal service-contractors

Fireproof flooring construction-contractors

Floor laying, scraping, finishing and refinishing-contractors

Flooring, wood-contractors

Hardwood flooring-contractors

Linoleum installation-contractors

Parquet flooring-contractors

Resilient floor laying-contractors

Vinyl floor tile and sheet installation-contractors

k. Roofing, siding, and sheet metal contractors. Establishments primarily engaged in the installation of roofing, siding, sheet metal work, and roof drainage-related work, such as downspouts and gutters. The roofing, siding and sheet metal work performed includes new work, additions, alterations, and maintenance and repairs.

Architectural sheet metal work-contractors

Ceilings, metal; erection and repair-contractors

Coppersmithing, in connection with construction work-contractors

Downspout installation, metal-contractors

Duct work, sheet metal-contractors

Gutter installation, metal-contractors

Roof spraying, painting or coating-contractors

Roofing work, including repairing-contractors

Sheet metal work: except plumbing, heating or air-conditioning-contractors

Siding-contractors

Skylight installation-contractors

Tinsmithing, in connection with construction work-contractors

l. Concrete contractors. Establishments primarily engaged in the use of concrete and asphalt to produce parking areas, building foundations, structures, and retaining walls and the use of all materials to produce patios, private driveways and private walks. The concrete work performed includes new work, additions, alterations, and maintenance and repairs.

Asphalting of private driveways and private parking areas-contractors

Blacktop work; private driveways and private parking areas-contractors

Concrete finishers-contractors

Concrete work: private driveways, sidewalks, and parking areas-contractors

Culvert construction-contractors

Curb construction-contractors

Foundations, building of: poured concrete-contractors

Grouting work-contractors

Gunite work-contractors

Parking lot construction-contractors

Patio construction, concrete-contractors

Sidewalk construction, except public-contractors

m. Water well drilling contractors. Establishments primarily engaged in drilling, tapping, and capping of water wells and geothermal drilling. The water well drilling work performed includes new work, additions, alterations, and maintenance and repairs.

Drilling water wells-contractors

Geothermal drilling-contractors

Servicing water wells-contractors

Well drilling, water: except oil or gas field water intake-contractors

n. Other special trade contractors.

(1) Structural steel erection contractors. Establishments primarily engaged in one or more of the following:

(1) erecting metal, structural steel and similar products of prestressed or precast concrete to produce structural elements of building exterior, and elevator fronts;

(2) setting rods, bars, rebar, mesh and cages to reinforce poured-in-place concrete; and

(3) erecting cooling towers and metal storage tanks. The structural steel erection work performed includes new work, additions, alterations, reconstruction, and maintenance and repairs.

Building front installations, metal-contractors

Concrete products, structural precast or prestressed: placing of-contractors

Concrete reinforcement, placing of-contractors

Curtain wall installation-contractors

Elevator front installation, metal-contractors

Iron work, structural-contractors

Metal furring-contractors

Steel work, structural-contractors

Storage tanks, metal; erection-contractors

Storefront installation, metal-contractors

(2) Glass and glazing contractors. Establishments primarily engaged in installing glass or tinting glass. The glass work performed includes new work, additions, alterations, and maintenance and repairs.

Glass installation, except automotive-contractors

Glass work, except automotive-contractors

Glazing work-contractors

Tinting glass-contractors

(3) Excavation contractors. Establishments primarily engaged in preparing land for building construction. The excavation work performed includes new work, additions, alterations, and repairs.

Excavation work-contractors

Foundation digging (excavation)-contractors

Grading: except for highways, streets and airport runways-contractors

(4) Wrecking and demolition contractors. Establishments primarily engaged in wrecking and demolition of buildings and other structures.

Concrete breaking for streets and highways-contractors

Demolition of buildings or other structures, except marine-contractors

Dismantling steel oil tanks, except oil field work-contractors

Underground tank removal-contractors

Wrecking of building or other structures, except marine-contractors

(5) Building equipment and other machinery installation contractors. Establishments primarily engaged in one or more of the following:

(1) the installation or dismantling of building equipment, machinery or other industrial equipment;

(2) machine rigging; and

(3) millwrighting. The building equipment and other machinery installation work performed includes new work, additions, alterations, and maintenance and repairs.

Conveyor system installation-contractors

Dismantling of machinery and other industrial equipment-contractors

Dumbwaiter installation-contractors

Dust collecting equipment installation-contractors

Elevator installation, conversion, and repair-contractors

Incinerator installation, small-contractors

Installation of machinery and other industrial equipment-contractors

Machine rigging-contractors

Millwrights

Pneumatic tube system installation-contractors

Power generating equipment installation-contractors

Revolving door installation-contractors

Vacuum cleaning systems, built-in-contractors

(6) All other special trade contractors. Establishments primarily engaged in specialized construction work. The other specialized work performed includes new work, additions, alterations, and maintenance and repairs.

Antenna installation, except household type-contractors

Artificial turf installation-contractors

Awning installation-contractors

Bathtub refinishing-contractors

Boring for building construction-contractors

Bowling alley installation and service-contractors

Cable splicing service, nonelectrical-contractors

Caulking (construction)-contractors

Cleaning building exteriors-contractors

Cleaning new buildings after construction-contractors

Coating of concrete structures with plastic-contractors

Core drilling for building construction-contractors

Countertop installation-contractors

Dampproofing buildings-contractors

Dewatering-contractors

Diamond drilling for building construction-contractors

Epoxy application-contractors

Erection and dismantling of forms for poured concrete-contractors

Fence construction-contractors

Fire escape installation-contractors

Fireproofing buildings-contractors

Forms for poured concrete, erection and dismantling-contractors

Gas leakage detection-contractors

Gasoline pump installation-contractors

Glazing of concrete surfaces-contractors

Grave excavation-contractors

House moving-contractors

Insulation of pipes and boilers-contractors

Lead burning-contractors

Lightning conductor erection-contractors

Mobile home site setup and tie down-contractors

Ornamental metal work-contractors

Paint and wallpaper stripping-contractors

Plastic wall tile installation-contractors

Posthole digging-contractors

Sandblasting of building exteriors-contractors

Scaffolding construction-contractors

Service and repair of broadcasting stations-contractors

Service station equipment installation, maintenance and repair-contractors

Shoring and underpinning work-contractors

Spectator seating installation-contractors

Steam cleaning of building exteriors-contractors

Steeplejacks

Swimming pool construction-contractors

Television and radio stations, service and repair of-contractors

Test boring for construction-contractors

Tile installation, wall: plastics-contractors

Waterproofing-contractors

Weatherstripping-contractors

Welding contractors, operating at site of construction

Window shade installation-contractors

(3) The assignment of standard industrial codes. Each operating establishment is assigned an industry code on the basis of its primary activity, which is determined by its principal product or group of products produced or distributed, or services rendered. Ideally, the principal product or service should be determined by its relative share of value added at the establishment. Since this is not possible for all sectors of the economy, the following is used as a guide for determining industry codes:

Division	Data Measure
Agriculture, forestry and fishing (except agricultural services) Mining	Value of production
Construction	Value of production
Manufacturing	Value of production
Transportation, communication, electric, gas and sanitary services Wholesale trade	Value of receipts or revenues
Retail trade	Value of sales
Finance, insurance, and real estate	Value of receipts
Service (including agricultural services)	Value of receipts or revenues
Public administration	Employment or payroll

In some cases it will not be possible to determine even on an estimated basis the value of production or similar appropriate measure for each product or service. In other cases an industrial classification based on measures of output will not accurately reflect the importance of the diversified activities. In these cases, employment or payroll should be used in lieu of the normal basis for determining the primary activity and subsequent code assignment of the establishment.

This rule is intended to conform to federal changes in the North American Industry Classification System and implements Iowa Code sections 96.7(2), 96.7(3), 96.7(4) and 96.11(1).

Notes

Iowa Admin. Code r. 871-23.82

Amended by IAB December 20, 2017/Volume XL, Number 13, effective 1/24/2018 Adopted by IAB January 22, 2025/Volume XLVII, Number 15, effective 2/26/2025