STORES — tile or cabinets — wholesale or retail

Footnote

This classification applies to stores engaged in the sale of tile, including but not limited to ceramic, stone, porcelain and glass tile. This classification also applies to stores engaged in the sale of cabinets that are designed to be affixed to building walls or floors, including but not limited to kitchen or bath cabinets.

When lumber or building material sales, including but not limited to stone countertop or stone slab materials exceed 10% of gross receipts, employees, other than store salespersons or cashiers, engaged in handling, stocking or delivering lumber or building materials shall be separately classified as 8232(1), Lumberyards, or 8232(2), Building Material Dealers. When lumber or building material sales do not exceed 10% of gross receipts, such employees are included in Classification 8059.

Stores engaged in the sale of hardware, electrical or plumbing supplies shall be classified as 8010, Stores — hardware, electrical or plumbing supplies — wholesale or retail.

Stores engaged in the sale of furniture, including but not limited to couches, chairs, tables, dressers, bed frames, desks and bookcases shall be classified as 8015, Stores — furniture — wholesale or retail.

Stores engaged in the sale of vinyl, linoleum, asphalt, laminate or rubber tile floor coverings shall be classified as 8042, Stores — floor covering.

The installation of tile shall be separately classified as 5348, Tile, Stone, Mosaic or Terrazzo Work.

The installation of cabinets, fixtures, or wood or laminate countertops shall be separately classified as 5146(1), Cabinet, Fixture or Trim Installation.