Applies to contractors engaged in taping wallboard in residential or commercial buildings or structures. The process of taping occurs after wallboard, drywall, or sheetrock has been installed and involves taping the seams, and spreading joint compound over the seams and nail or screw heads. When dry, the seams are sanded to remove any rough edges. This classification includes the following activities when performed by employees of a wallboard contractor and part of the taping process which includes wallboard texturing (a putty-like material that is sprayed over the prepared wallboard in a clump-like application and smoothed with a trowel or putty knife), and wallboard priming (the application of an undercoating that may be applied either directly to the wallboard or after it has been textured). This classification also includes incidental painting when performed by employees of a wallboard contractor and part of the taping process.

This classification excludes wallboard installation which is to be reported separately in classification 0540 or 0550; wallboard priming and texturing not performed by employees of the wallboard contractor and part of the taping process which is to be reported separately in classification 0521; interior painting which is to be reported separately in classification 0521; and wallboard scrapping by nonmaterial dealer employees which is to be reported separately in classification 0540 or 0550.