This classification applies to the manufacture and shop repair of photovoltaic solar panels that are used to generate electricity and solar collection panels that are used to heat water.
The manufacture of photovoltaic cells shall be classified as 4112, Integrated Circuit and Semiconductor Wafer Mfg.
The installation and repair of photovoltaic solar panels away from the shop shall be classified as 3724(2), Electrical Machinery or Auxiliary Apparatus.
The installation and repair of solar collection panels away from the shop shall be classified as 5183(1)/5187(1), Plumbing.
|Shown below is the previously published phraseology and footnote||Effective Date|
|SOLAR PANEL MFG.||1/1/2016|
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