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Appendix C: Analysis Of Construction Business Tax Filings From The Massachusetts Department Of Revenue
The tables that follow are drawn from industry-by-industry totals from three types of businesses and the respective tax forms, as submitted to the Massachusetts Department of Revenue for the 2019 tax year: sole proprietorships (Form 1), partnerships (Form 3) and corporations (Form 355). These tables provide the number of business who filed in 2019, along with the aggregate value of gross receipts by business type by industry. Data on gross receipts for industry categories featuring 30 or fewer businesses are not presented by the authors due to concerns that the data may make individual firms identifiable.
Table C1. Number of Income Tax Returns, by Business Type and Industry, Construction, Massachusetts Department of Revenue, 2019
| NAICS | Industry | Form 1: # of Sole Proprietor | Form 3: # of Partners. | Form 355: # of Corporate | % Sole Proprietor |
|---|---|---|---|---|---|
| NAICS Two-Digit Total | |||||
| 23XXXX | All Construction Total | 59,293 | 3,990 | 25,045 | 67% |
| NAICS Three-Digit Totals | |||||
| 236XXX | Construction of Buildings | 14,554 | 2,073 | 7,944 | 59% |
| 237XXX | Heavy and Civil Engineering Const. | 568 | 360 | 1,398 | 24% |
| 238XXX | Specialty Trade Contractors | 42,971 | 1,490 | 15,542 | 72% |
| 23XXXX | Construction, Undefined | 1,200 | 67 | 161 | 84% |
| NAICS Four/Five-Digit Totals | |||||
| 236XXX | Construction of Buildings | ||||
| 2361XX | Residential Building Construction | 13,149 | 1,774 | 6,470 | 61% |
| 2362XX | Nonresidential Building Construction | 1,374 | 298 | 1,472 | 44% |
| 237XXX | Heavy and Civil Engineering Const. | ||||
| 2371XX | Utility System Construction | 120 | 108 | 171 | 30% |
| 2372XX | Land Subdivision | 92 | 142 | 255 | 19% |
| 2373XX | Highway, Street and Bridge Const. | 102 | 42 | 363 | 20% |
| 2379XX | Other Heavy and Civil Engin. Const. | 254 | 68 | 609 | 27% |
| 238XXX | Specialty Trade Contractors | ||||
| 238100 | Foundation and Structure, Undefined | 64 | 80 | 1,141 | 5% |
| 238110 | Poured Concrete Foundation | 231 | 10 | 73 | 74% |
| 238120 | Structural Steel and Precast Concrete | 79 | 1 | 32 | 71% |
| 238130 | Framing Contractors | 1,565 | 2 | 24 | 98% |
| 238140 | Masonry Contractors | 1,441 | 5 | 74 | 95% |
| 238150 | Glass and Glazing Contractors | 120 | 3 | 19 | 85% |
| 238160 | Roofing Contractors | 831 | 15 | 139 | 84% |
| 238170 | Siding Contractors | 463 | 2 | 17 | 96% |
| 238190 | Other Foundation and Structure | 439 | 2 | 27 | 94% |
| 238210 | Electrical Contractors | 4,319 | 158 | 1,870 | 68% |
| 238220 | Plumbing, Heating and AC Contractors | 3,994 | 145 | 2,183 | 63% |
| 238290 | Other Building Equipment Contract. | 351 | 61 | 356 | 46% |
| 238300 | Building Finishing, Undefined | 194 | 254 | 2,960 | 6% |
| 238310 | Drywall and Insulation Contractors | 1,079 | 27 | 188 | 83% |
| 238320 | Painting and Wall Covering Contract. | 7,296 | 18 | 252 | 96% |
| 238330 | Flooring Contractors | 1,986 | 19 | 232 | 89% |
| 238340 | Tile and Terrazzo Contractors | 597 | 5 | 46 | 90% |
| 238350 | Finish Carpentry Contractors | 5895 | 6 | 119 | 98% |
| 238390 | Other Building Finishing Contractors | 1,352 | 9 | 65 | 95% |
| 238900 | Other Specialty Trades, Undefined | 146 | 627 | 5,464 | 2% |
| 238910 | Site Preparation Contractors | 511 | 9 | 57 | 89% |
| 238990 | Other Specialty Trades Contractors | 9,981 | 32 | 199 | 98% |
Table C2. Aggregate Gross Receipts on Income Tax Returns, by Business Type and Industry, Construction, Massachusetts Department of Revenue, 2019 ($ in millions)
| NAICS | Industry | Form 1: Sole Proprietor | Form 3: Partners. | Form 355: Corporate | % Sole Proprietor |
|---|---|---|---|---|---|
| NAICS Two-Digit Total | |||||
| 23XXXX | All Construction Total | $7,257.8 | $45,574.9 | $195,274.8 | 3% |
| NAICS Three-Digit Totals | |||||
| 236XXX | Construction of Buildings | $2,541.9 | $23,017.2 | $79,071.5 | 2% |
| 237XXX | Heavy and Civil Engineering Const. | $143.9 | $5,228.2 | $35,709.0 | <1% |
| 238XXX | Specialty Trade Contractors | $4,414.8 | $13,510.3 | $78,742.9 | 5% |
| 23XXXX | Construction, Undefined | $157.2 | $3,819.2 | $1,751.4 | 3% |
| NAICS Four/Five-Digit Totals | |||||
| 236XXX | Construction of Buildings | ||||
| 2361XX | Residential Building Construction | $2,243.2 | $4,959.6 | $5,393.4 | 18% |
| 2362XX | Nonresidential Building Construction | $298.0 | $18,057.5 | $73,678.1 | <1% |
| 237XXX | Heavy and Civil Engineering Const. | ||||
| 2371XX | Utility System Construction | $21.4 | $615.8 | $2,912.0 | 1% |
| 2372XX | Land Subdivision | $34.6 | $56.7 | $455.1 | 6% |
| 2373XX | Highway, Street and Bridge Const. | $23.5 | $2,732.9 | $4,814.8 | <1% |
| 2379XX | Other Heavy and Civil Engin. Const. | $64.4 | $1,822.9 | $27,527.1 | <1% |
| 238XXX | Specialty Trade Contractors | ||||
| 238100 | Foundation and Structure, Undefined | $4.1 | $205.1 | $4,837.8 | <1% |
| 238110 | Poured Concrete Foundation | $45.5 | * | $200.0 | 10%-30% |
| 238120 | Structural Steel and Precast Concrete | $12.1 | * | $208.0 | 0%-20% |
| 238130 | Framing Contractors | $134.5 | * | * | 70%-90% |
| 238140 | Masonry Contractors | $151.6 | * | $41.8 | 70%-90% |
| 238150 | Glass and Glazing Contractors | $17.9 | * | * | 10%-30% |
| 238160 | Roofing Contractors | $120.0 | * | $537.9 | 10%-30% |
| 238170 | Siding Contractors | $43.9 | * | * | 70%-90% |
| 238190 | Other Foundation and Structure | $85.5 | * | * | 20%-40% |
| 238210 | Electrical Contractors | $520.9 | $2,091.6 | $17,837.1 | 3% |
| 238220 | Plumbing, Heating and AC Contractors | $605.1 | $2,088.2 | $8,834.3 | 5% |
| 238290 | Other Building Equipment Contract. | $34.0 | $647.1 | $3,829.0 | 1% |
| 238300 | Building Finishing, Undefined | $12.8 | $697.8 | $3,612.0 | <1% |
| 238310 | Drywall and Insulation Contractors | $120.0 | * | $2,330.0 | 0%-20% |
| 238320 | Painting and Wall Covering Contract. | $424.1 | * | $68.8 | 70%-90% |
| 238330 | Flooring Contractors | $180.8 | * | $443.3 | 20%-30% |
| 238340 | Tile and Terrazzo Contractors | $48.8 | * | $16.3 | 70%-90% |
| 238350 | Finish Carpentry Contractors | $498.2 | * | $72.8 | 70%-90% |
| 238390 | Other Building Finishing Contractors | $152.1 | * | $171.0 | 40%-60% |
| 238900 | Other Specialty Trades, Undefined | $8.8 | $6,172.1 | $34,517.6 | <1% |
| 238910 | Site Preparation Contractors | $96.2 | * | $70.7 | 50%-70% |
| 238990 | Other Specialty Trades Contractors | $1,090.4 | $278.2 | $710.7 | 52% |