STORES — hardware — retail
This Classification has been eliminated effective 1/1/2020
This classification applies to stores engaged in the sale of hardware items, including but not limited to nails, nuts, bolts, screws, washers, clips, hooks, brackets and fasteners; door locks, hinges and knobs; gas and water fittings, valves and faucets; electric circuit breakers, switches and plugs; and hand and power tools.
In accordance with the provisions of the Multiple Enterprises rule, this classification shall be assigned to hardware stores operated in connection with lumberyards and building material dealers. For purposes of applying the Multiple Enterprises rule, the receipt of the payment for building material merchandise shall not be considered an interchange of labor with the building material dealer.
This classification also applies to locksmith operations performed at fixed or outside locations.
|Shown below is the previously published phraseology and footnote||Effective Date|
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