IRS Large and Mid-Size Business Division

Natural Resources & Construction

100% audit rate (FY 2002 - 2004) for corporations with $250 million assets or more

The following industry categories* are assigned by the IRS to Natural Resources and Construction:

Abrasive Product Manufacturing
Adhesive Manufacturing
Alkalies and Chlorine Manufacturing
All Other Basic Inorganic Chemical Manufacturing
All Other Basic Organic Chemical Manufacturing
All Other Chemical Product and Preparation Manufacturing
All Other Converted Paper Product Manufacturing
All Other Metal Ore Mining
All Other Miscellaneous Chemical Product and Preparation Man
All Other Miscellaneous Nonmetallic Mineral Product Manufact
All Other Miscellaneous Waste Management Services
All Other Miscellaneous Wood Product Manufacturing
All Other Nonmetallic Mineral Mining
All Other Nonmetallic Mineral Product Manufacturing
All Other Petroleum and Coal Products Manufacturing
All Other Pipeline Transportation
All Other Plastics Product Manufacturing
All Other Rubber Product Manufacturing
All Other Specialty Trade Contractors
All Other Waste Management Services
All Other Wood Product Manufacturing
Alumina and Aluminum Production and Processing
Alumina Refining
Aluminum Die-Casting Foundries
Aluminum Extruded Product Manufacturing
Aluminum Foundries (except Die-Casting)
Aluminum Sheet, Plate, and Foil Manufacturing
Anthracite Mining
Artificial and Synthetic Fibers and Filaments Manufacturing
Basic Chemical Manufacturing
Bituminous Coal and Lignite Surface Mining
Bituminous Coal Underground Mining
Building Equipment Contractors
Building Finishing Contractors
Carbon Black Manufacturing
Carpentry and Floor Contractor
Cellulosic Organic Fiber Manufacturing
Cement and Concrete Product Manufacturing
Cement Manufacturing
Chemical & Allied Products Wholesalers
Chemical and Allied Products Merchant Wholesalers
Clay and Ceramic and Refractory Minerals Mining
Coal and Other Mineral and Ore Merchant Wholesalers
Coal Mining
Coated and Laminated Packaging Paper and Plastics Film Manuf
Coated and Laminated Paper Manufacturing
Commercial and Institutional Building Construction
Concrete Block and Brick Manufacturing
Concrete Contractors
Concrete Pipe Manufacturing
Concrete Pipe, Brick, and Block Manufacturing
Construction of Buildings
Construction Sand and Gravel Mining
Converted Paper Product Manufacturing
Copper Foundries (except Die-Casting)
Copper Ore and Nickel Ore Mining
Copper Rolling, Drawing, and Extruding
Copper Rolling, Drawing, Extruding, and Alloying
Copper Wire (except Mechanical) Drawing
Copper, Nickel, Lead, and Zinc Mining
Corrugated and Solid Fiber Box Manufacturing
Crude Petroleum and Natural Gas Extraction
Crushed and Broken Granite Mining and Quarrying
Crushed and Broken Limestone Mining and Quarrying
Custom Compounding of Purchased Resins
Cut Stock, Resawing Lumber, and Planing
Cut Stone and Stone Product Manufacturing
Cyclic Crude and Intermediate Manufacturing
Die-Cut Paper and Paperboard Office Supplies Manufacturing
Dimension Stone Mining and Quarrying
Drilling Oil and Gas Wells
Drywall and Insulation Contractors
Electric Bulk Power Transmission and Control
Electric Power Distribution
Electric Power Generation
Electric Power Generation, Transmission and Distribution
Electric Power Transmission, Control, and Distribution
Electrical Contractors
Electrometallurgical Ferroalloy Product Manufacturing
Engineered Wood Member (except Truss) Manufacturing
Envelope Manufacturing
Ethyl Alcohol Manufacturing
Explosives Manufacturing
Ferrous Metal Foundries
Fertilizer (Mixing Only) Manufacturing
Fertilizer Manufacturing
Fiber Can, Tube, Drum, and Similar Products Manufacturing
Finish Carpentry Contractors
Flooring Contractors
Folding Paperboard Box Manufacturing
Forest Nurseries and Gathering of Forest Products
Forestry and Logging
Fossil Fuel Electric Power Generation
Foundation, Structure, and Building Exterior Contractors
Framing Contractors
Fuel Dealers
Gasoline Stations
Gasoline Stations with Convenience Stores
Glass and Glazing Contractors
Gold Ore and Silver Ore Mining
Gold Ore Mining
Ground or Treated Mineral and Earth Manufacturing
Gum and Wood Chemical Manufacturing
Gypsum Product Manufacturing
Hardwood Veneer and Plywood Manufacturing
Hazardous Waste Collection
Hazardous Waste Treatment and Disposal
Heating Oil Dealers
Heavy and Civil Engineering Construction
Highway, Street, and Bridge Construction
Highway, Street, Bridge, and Tunnel Construction
Hydroelectric Power Generation
Industrial and Personal Service Paper Merchant Wholesalers
Industrial Building Construction
Industrial Gas Manufacturing
Industrial Sand Mining
Inorganic Dye and Pigment Manufacturing
Iron and Steel Mills
Iron and Steel Mills and Ferroalloy Manufacturing
Iron and Steel Pipe and Tube Manufacturing from Purchased St
Iron Foundries
Iron Ore Mining
Kaolin and Ball Clay Mining
Laminated Aluminum Foil Manufacturing for Flexible Packaging
Laminated Plastics Plate, Sheet (except Packaging), and Shap
Land Subdivision
Land subdivision & development
Lead Ore and Zinc Ore Mining
Lime and Gypsum Product Manufacturing
Lime Manufacturing
Liquefied Petroleum Gas (Bottled Gas) Dealers
Manufactured Home (Mobile Home) Manufacturing
Marine Cargo Handling
Masonry Contractors
Masonry, Drywall, Insulation & Tile Contractors
Materials Recovery Facilities
Metal and Mineral (except Petroleum) Merchant Wholesalers
Metal and Mineral (except Petroleum) Wholesalers
Metal Ore Mining
Metal Service Centers and Other Metal Merchant Wholesalers
Mineral Wool Manufacturing
Mining (except Oil and Gas)
Natural Gas Distribution
Natural Gas Liquid Extraction
Navigational Services to Shipping
New Housing Operative Builders
New Multifamily Housing Construction (except Operative Build
New Single-Family Housing Construction (except Operative Bui
Newsprint Mills
Nitrogenous Fertilizer Manufacturing
Noncellulosic Organic Fiber Manufacturing
Nonferrous (except Aluminum) Die-Casting Foundries
Nonferrous Metal (except Aluminum) Production and Processing
Nonferrous Metal (except Aluminum) Smelting and Refining
Nonferrous Metal (except Copper and Aluminum) Rolling, Drawi
Nonferrous Metal Foundries
Nonfolding Sanitary Food Container Manufacturing
Nonmetallic Mineral Mining and Quarrying
Nonresidential Building Construction
Nuclear Electric Power Generation
Oil and Gas Extraction
Oil and Gas Pipeline and Related Structures Construction
Other Aluminum Rolling and Drawing
Other Basic Inorganic Chemical Manufacturing
Other Basic Organic Chemical Manufacturing
Other Building Equipment Contractors
Other Building Finishing Contractors
Other Chemical and Allied Products Merchant Wholesalers
Other Chemical and Fertilizer Mineral Mining
Other Chemical Product and Preparation Manufacturing
Other Concrete Product Manufacturing
Other Converted Paper Product Manufacturing
Other Crushed and Broken Stone Mining and Quarrying
Other Electric Power Generation
Other Foundation, Structure, and Building Exterior Contracto
Other Fuel Dealers
Other Gasoline Stations
Other Heavy and Civil Engineering Construction
Other Heavy Construction
Other Metal Ore Mining
Other Millwork (including Flooring)
Other Nonferrous Foundries (except Die-Casting)
Other Nonhazardous Waste Treatment and Disposal
Other Nonmetallic Mineral Mining and Quarrying
Other Nonmetallic Mineral Product Manufacturing
Other Petroleum and Coal Products Manufacturing
Other Pipeline Transportation
Other Plastics Product Manufacturing
Other Rubber Product Manufacturing
Other Special Trade Contractors
Other Specialty Trade Contractors
Other Support Activities for Water Transportation
Other Waste Collection
Other Wood Product Manufacturing
Paint and Coating Manufacturing
Paint, Coating, and Adhesive Manufacturing
Paint, Varnish and Supplies Wholesalers
Paint, Varnish, and Supplies Merchant Wholesalers
Painting and Wall Covering Contractors
Paper & Paper Product Wholesalers
Paper (except Newsprint) Mills
Paper and Paper Product Merchant Wholesalers
Paper Bag and Coated and Treated Paper Manufacturing
Paper Manufacturing
Paper Mills
Paperboard Container Manufacturing
Paperboard Mills
Pesticide and Other Agricultural Chemical Manufacturing
Pesticide, Fertilizer, and Other Agricultural Chemical Manuf
Petrochemical Manufacturing
Petroleum & Petroleum Products Wholesalers
Petroleum and Coal Products Manufacturing
Petroleum and Petroleum Products Merchant Wholesalers
Petroleum and Petroleum Products Merchant Wholesalers (excep
Petroleum Bulk Stations and Terminals
Petroleum Lubricating Oil and Grease Manufacturing
Petroleum Refineries
Phosphate Rock Mining
Phosphatic Fertilizer Manufacturing
Photographic Film, Paper, Plate, and Chemical Manufacturing
Pipeline Transportation
Pipeline Transportation of Crude Oil
Pipeline Transportation of Natural Gas
Pipeline Transportation of Refined Petroleum Products
Plastics and Rubber Products Manufacturing
Plastics Bag Manufacturing
Plastics Bottle Manufacturing
Plastics Material and Resin Manufacturing
Plastics Materials and Basic Forms and Shapes Merchant Whole
Plastics Packaging Film and Sheet (including Laminated) Manu
Plastics Packaging Materials and Unlaminated Film and Sheet
Plastics Pipe and Pipe Fitting Manufacturing
Plastics Pipe, Pipe Fitting, and Unlaminated Profile Shape M
Plastics Plumbing Fixture Manufacturing
Plastics Product Manufacturing
Plastics, Foil, and Coated Paper Bag Manufacturing
Plumbing, Heating, and Air-Conditioning Contractors
Polish and Other Sanitation Good Manufacturing
Polystyrene Foam Product Manufacturing
Port and Harbor Operations
Potash, Soda, and Borate Mineral Mining
Poured Concrete Foundation and Structure Contractors
Power and Communication Line and Related Structures Construc
Prefabricated Wood Building Manufacturing
Primary Aluminum Production
Primary Metal Manufacturing
Primary Smelting and Refining of Copper
Primary Smelting and Refining of Nonferrous Metal (except Co
Printing and Writing Paper Merchant Wholesalers
Printing Ink Manufacturing
Pulp Mills
Pulp, Paper, and Paperboard Mills
Ready-Mix Concrete Manufacturing
Reconstituted Wood Product Manufacturing
Remediation and Other Waste Management Services
Remediation Services
Residential Building Construction
Residential Remodelers
Resilient Floor Covering Manufacturing
Resin and Synthetic Rubber Manufacturing
Resin, Synthetic Rubber, and Artificial Synthetic Fibers and
Rolled Steel Shape Manufacturing
Rolling and Drawing of Purchased Steel
Roofing Contractors
Roofing, Siding, and Sheet Metal Contractors
Rubber and Plastics Hoses and Belting Manufacturing
Rubber Product Manufacturing
Rubber Product Manufacturing for Mechanical Use
Sand, Gravel, Clay, and Ceramic and Refractory Minerals Mini
Sanitary Paper Product Manufacturing
Sawmills and Wood Preservation
Secondary Smelting and Alloying of Aluminum
Secondary Smelting, Refining, and Alloying of Copper
Secondary Smelting, Refining, and Alloying of Nonferrous Met
Septic Tank and Related Services
Setup Paperboard Box Manufacturing
Sewage Treatment Facilities
Siding Contractors
Silver Ore Mining
Site Preparation Contractors
Soap and Cleaning Compound Manufacturing
Soap and Other Detergent Manufacturing
Soap, Cleaning Compound, and Toilet Preparation Manufacturin
Softwood Veneer and Plywood Manufacturing
Solid Waste Collection
Solid Waste Combustors and Incinerators
Solid Waste Landfill
Specialty Trade Contractors
Stationery and Office Supplies Merchant Wholesalers'
Stationery Product Manufacturing
Stationery, Tablet, and Related Product Manufacturing
Steam and Air-Conditioning Supply
Steel Foundries (except Investment)
Steel Investment Foundries
Steel Product Manufacturing from Purchased Steel
Steel Wire Drawing
Stone Mining and Quarrying
Structural Steel and Precast Concrete Contractors
Support Activities for Coal Mining
Support Activities for Forestry
Support Activities for Metal Mining
Support Activities for Mining
Support Activities for Nonmetallic Minerals (except Fuels)
Support Activities for Oil and Gas Operations
Support Activities for Water Transportation
Surface Active Agent Manufacturing
Surface-Coated Paperboard Manufacturing
Synthetic Dye and Pigment Manufacturing
Synthetic Organic Dye and Pigment Manufacturing
Synthetic Rubber Manufacturing
Tile and Terrazzo Contractors
Timber Tract Operations
Tire Manufacturing
Tire Manufacturing (except Retreading)
Tire Retreading
Toilet Preparation Manufacturing
Truss Manufacturing
Uncoated Paper and Multiwall Bag Manufacturing
Unlaminated Plastics Film and Sheet (except Packaging) Manuf
Unlaminated Plastics Profile Shape Manufacturing
Uranium-Radium-Vanadium Ore Mining
Urethane and Other Foam Product (except Polystyrene) Manufac
Utility System Construction
Veneer, Plywood, and Engineered Wood Product Manufacturing
Waste Collection
Waste Management and Remediation Services
Waste Treatment and Disposal
Water and Sewer Line and Related Structures Construction
Water Supply and Irrigation Systems
Water Well Drilling Contractors
Water, Sewage and Other Systems
Wood Container and Pallet Manufacturing
Wood Preservation
Wood Product Manufacturing
Wood Window and Door Manufacturing
*Note: Corporate taxpayers are required to report on their return a six-digit code for their "principal business activity" based upon the activity from which the company derives the largest percentage of the company's "total receipts." This coding system is based upon the North American Industry Classification System or NAICS.

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