Applies to contractors and glass merchants engaged in the installation and/or removal of glass in buildings and residences. This type of work is generally performed by a "glazier" who installs, removes, and/or boards up broken or damaged window or door glass. This classification includes a variety of glass, plastic and similar materials in buildings and residences, including exterior glass curtain walls on multistory buildings, skylights, mirrors, storm windows, window sashes and window/door glass. This classification also includes glass tinting or the application of tinted plastic film to glass windows and doors in buildings or residences.

This classification excludes glass merchants which are to be reported separately in classification 1108; the installation of auto glass which is to be reported separately in classification 1108 when performed at or away from the glass merchant's shop; glass frosting, etching or beveling which is to be reported separately in classification 1108; tinting or the application of tinted plastic film to auto glass by an auto detailer which is to be reported separately in classification 3406; glass manufacturing which is to be reported separately in classification 3503; and the installation of windows, window frames and skylights when performed as part of a framing contract on a wood frame building by the framing workers which is to be reported separately in classification 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.