29 C.F.R. § 779.355 Classification of Lumber and Building Materials Sales
Library | Code of Federal Regulations |
Edition | 2023 Edition |
Currency | Current through September 30, 2023 |
(a)
(b)
-
(1)
Contracts to build, maintain, or repair buildings or other structures, or sales
of services involving performance of typical construction activity or any other
work recognized as an activity of a contracting business rather than a function
of a retail merchant;
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(2) Sales of
lumber and building materials in which the seller agrees to install them for
the purchaser, where the installation is not limited to services that are
merely incidental to the sale and delivery of such materials but includes a
substantial amount of activity such as construction work which is not
recognized as retail (for example, sale and installation of roofing, siding, or
insulation). A sale of such materials which would otherwise be recognized as
retail (contracts described in paragraph (b)(1) of this section are outside
this category) may be so recognized notwithstanding the installation agreement
however, to the extent that the sales value of the materials is segregated and
separately identified in the transaction;
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(3) Sales in direct carload shipments; that
is, where the materials are shipped direct in carload lots from the dealer's
supplier to the dealer's customer;
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(4) Sales of specialized goods (some examples
are logs, ties, pulpwood, telephone poles, and pilings). Such specialized items
are of the type which the general consuming public does not ordinarily have
occasion to use (cf. §779.318 and
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