WAC 296-17A-0513   Classification 0513.  


0513-00 Interior finish carpentry

     Applies to contractors engaged in interior finish carpentry work for all types of buildings. Generally, the interior finish carpentry work begins after the drywall, taping, texturing, and painting and/or wallpapering is complete. This classification includes a variety of interior finish or trim carpentry work to include, but not be limited to, the installation of wood paneling and wainscoting, wood fireplace mantels, stair railings, posts and banisters, interior doors and door frames, wood molding on windows, baseboards, interior fixtures such as towel bars and tissue holders, closet organizers, installation and/or finishing of hardwood flooring, and cabinets such as kitchen, medicine, laundry and storage. Contractors who operate a wood cabinet manufacturing or assembly shop away from the construction site, are to be assigned classification 2907 for the shop manufacturing work. When a contractor's business is assigned classification 2907 for the shop operation, then classification 5206, "Permanent yard or shop," is no longer applicable to the contractor's business for the storage of materials or repair of equipment. This classification includes the installation of counter tops as part of a contract which includes the installation of cabinets or other interior finish or carpentry work. Contractors engaged exclusively in the installation of counter tops or as part of a floor covering contract are to be reported separately in classification 0502.

     This classification excludes all carpentry work on the exterior of a building, or interior work such as framing interior walls, installing wallboard, taping and texturing walls, plastering, painting, masonry, glazing, insulation, installing overhead garage or exterior doors, concrete, electrical and plumbing work which is to be reported separately in the applicable classification.

     Special note: This classification includes the installation of cabinet display areas or showrooms which provide prospective customers an opportunity to inspect the quality of workmanship and products carried by the contractor. Generally, displays or showrooms are installed where the contractors store their materials. It is common for contractors subject to this classification to sell some interior finish-related products, but the intent of these areas is not to sell products to walk-in customers. Sale of these products by an interior finish contractor is included in classification 0513. Classifications 2009, 6309, or similar store classifications, are not to be assigned to a contracting business. Employees engaged exclusively in showing the display areas or showrooms to customers are to be assigned classification 6303 provided all the conditions of the general reporting rule covering standard exception employees have been met.



[07-01-014, recodified as § 296-17A-0513, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. 98-18-042, § 296-17-52105, filed 8/28/98, effective 10/1/98; 87-12-032 (Order 87-12), § 296-17-52105, filed 5/29/87, effective 7/1/87.]