FLOOR COVERING — installation
This classification applies to the installation of linoleum, vinyl, cork, asphalt or rubber tile, or laminate (not hardwood) flooring within buildings, as well as the laying of carpets or rugs, including baseboard molding installation in connection therewith.
The installation of unfinished or prefinished hardwood floors, including finishing and baseboard molding installation in connection therewith, shall be classified as 5436, Hardwood Floor Laying.
The installation of tile, including but not limited to ceramic, stone, porcelain and glass tile shall be separately classified as 5348, Tile, Stone, Mosaic or Terrazzo Work.
Stores engaged in the wholesale or retail sale of floor coverings, including but not limited to carpet and rugs; vinyl, linoleum, asphalt and rubber sheets, planks and tile; prefinished hardwood and bamboo strips and planks; and laminate and cork planks and tiles shall be separately classified as 8042, Stores — floor covering.
Residential carpet cleaning performed as a specialty operation and not incidental to general cleaning shall be classified as 2584, Carpet, Rug or Upholstery Cleaning.
Residential carpet cleaning incidental to general cleaning services shall be classified as 9096, Residential Cleaning Services.
Commercial carpet cleaning incidental to general cleaning services shall be classified as 9008, Janitorial Services.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnote: | 1/1/2017 |
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