• Contractors and glass merchants engaged in the installation and/or removal of glass in buildings and residences.

• Businesses engaged in glass tinting or the application of tinted plastic film to glass windows and doors in buildings or residences.

This type of work is generally performed by a "glazier" who installs, removes, and/or boards up broken or damaged glass from windows or doors.

• Variety of glass;

• Plastic and similar materials.

• Exterior glass curtain walls on multistory buildings;

• Mirrors;

• Skylights;

• Storm windows;

• Window/door glass;

• Window sashes.

• Glass merchants are classified in 1108;

• Installation of auto glass is classified in 1108 when performed at or away from the glass merchant's shop;

• Glass frosting, etching, or beveling is classified in 1108;

• Tinting or the application of tinted plastic film to auto glass by an auto detailer is classified in 3406;

• Glass manufacturing is classified in 3503; and

• Installation of windows, window frames, and skylights when performed as part of a framing contract on a wood frame building by the framing workers is classified in 0510.

Special note: Care should be exercised when determining if the business is a glass installation contractor or a glass merchant. A glass merchant in classifications 1108 and 0511, does not qualify for classification 5206 "Permanent yard or shop." However, if the business is engaged exclusively as a glass installation contractor, and not as a glass merchant, the contractor's business may qualify for classification 5206 for the storage of materials. For rules on assigning exception classifications, see WAC 296-17-31018.