BUILDING OR ROOFING PAPER OR FELT ASPHALT SATURATION
This classification applies to the manufacture of asphalt saturated paper or felt provided the employer is not also engaged in asphalt or tar distilling or refining.
The manufacture of asphalt saturated paper or felt by employers engaged in asphalt or tar distilling or refining shall be classified as 4740(2), Asphalt or Tar Distilling or Refining.
The manufacture of asphalt roofing shingles and modified bitumen roofing materials shall be classified as 1463(1), Asphalt Works.
Roofing paper or felt manufacturing shall be classified as 4239(1), Paper or Cardboard Stock Mfg.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnotes: The manufacture of asphalt saturated paper or felt by employers engaged in asphalt or tar distilling or refining shall be classified as 4740(2), Asphalt or Tar Distilling or Refining. The manufacture of asphalt roofing shingles and modified bitumen roofing materials shall be classified as 1463(1), Asphalt Works. Paper or felt manufacturing shall be classified as 4239(1), Paper or Pulp Mfg. | 1/1/2017 |
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