BUILDING MATERIAL DEALERS

Footnote

This classification applies to the sale of building materials, including but not limited to sand, gravel, cement, drilling mud, brick, fencing wire, wallboard, doors, roofing materials, paneling, foundation piers, stone slabs and fabricated stone products. This classification also applies to the sale of countertops, including but not limited to granite, marble, limestone or other natural stone, quartz, engineered stone, laminate or solid surface countertops. This classification includes handling, stocking or delivery of building materials.

This classification also applies to the sale of used building materials, including incidental cleaning, trimming or cutting operations to prepare items for sale.

When, at a single location, the sale of store merchandise, including but not limited to tile, cabinets or hardware, electrical or plumbing supplies exceeds 25% of gross receipts, employees engaged in selling, stocking, handling or delivery of store merchandise shall be separately classified to the applicable Stores Industry Group classification; refer to Section IV, Special Industry Classification Procedures, Rule 5, Stores. Cashiers who process store merchandise sales in addition to building material sales shall also be assigned to the applicable Stores Industry Group classification.

The cutting or fabrication of stone materials, stone slabs or fabricated stone products shall be separately classified as 1803, Stone Cutting or Fabrication.