000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Applies to contractors engaged in the installation or removal of floor coverings or countertops.

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Floor coverings include, but are not limited to, carpet, vinyl, laminate, tile, terrazzo, or parquet;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Countertops include, but are not limited to, laminate, tile, and solid surface (synthetic).

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Tile is various sizes and shapes, usually from 1" x 1" up to 24" x 24" and packaged in a box. Tile installation in this classification includes, but is not limited to:

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Ceramic, glass, or clay tiles;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Stone in tile-size dimensions, often used for interior installations in floors, showers, countertops, and backsplashes such as:

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">– Granite;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">– Marble;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">– Slate.

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Work contemplated by this classification includes the installation and/or removal of:

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Countertops;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Flooring;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Padding;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Tack or door strips;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Subflooring;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Base boards;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Artificial turf when used for areas such as patios, and laid similarly to carpet.

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">This classification excludes contractors engaged in:

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• The installation of stone countertops as described in classification 0302;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• The installation of hardwood countertops or flooring which is to be reported separately in classification 0513;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• The installation of countertops as described in this classification when the installation is part of an interior finish carpentry or cabinetry contract, which is to be reported in classification 0513;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• The installation of brick, block and slab stone as described in classification 0302;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• The installation of roofing tiles which is to be reported separately in classification 0507;

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• The installation of artificial field turf in landscaping projects or athletic fields which is to be reported in classification 0301; and

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">• Floor covering stores which are to be reported separately in the applicable classification.

000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Special note: Contractors often have a showroom to display examples of their work and products which they install. If all the conditions of the general reporting rules covering standard exception employees have been met, employees engaged exclusively in showing the display areas or showrooms to customers are to be assigned classification 6303.