MACHINERY AND EQUIPMENT DEALERS — N.O.C.
This classification applies to dealers of new machinery or equipment, including but not limited to excavators, loaders, graders, conveyors, pumps, generators, mobile cranes, bulldozers, machine tools, welding equipment, industrial motors or engines, oil or gas well equipment, food processing equipment and mining or ore milling equipment, that are not more specifically described by another classification. This classification includes the display and sale of machines, equipment or parts and the demonstration, get-ready or shop repair of machinery or equipment when performed by the dealer. This classification also includes the incidental sale of used machinery received as trade-in merchandise.
Dealers whose sales of used machinery exceed 25% of gross receipts shall be classified as 8267, Machinery and Equipment Dealers — secondhand.
The sale of farm equipment shall be classified as 8116, Farm Machinery Dealers or Repair Facilities.
Installation, service or repair operations away from the employer's premises shall be separately classified as 3724(1), Millwright Work.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: MACHINERY DEALERS — N.O.C. — including demonstration and repair Footnote: This classification applies to dealers of new machinery, including but not limited to excavators, loaders, graders, conveyors, pumps, generators, mobile cranes, bulldozers, machine tools, welding equipment, industrial motors and engines, food processing equipment and mining and ore milling equipment. This classification also applies to the demonstration or shop repair of machinery when performed by a machinery dealer. This classification includes the incidental sale of used machinery received as trade-in merchandise. Dealers whose sales of used machinery exceed 25% of gross receipts shall be classified as 8267, Machinery and Equipment Dealers — secondhand. The sale of farm equipment shall be classified as 8116, Farm Machinery Dealers or Repair Facilities. The sale of new or used oil or gas well supplies or equipment shall be classified as 8111(2), Oil or Gas Well Supplies or Equipment Dealers. Installation or repair operations away from the employer's premises shall be separately classified as 3724(1), Millwright Work. Departments for the display and sale of machines or parts that are physically separated from the repair shop and do not engage in machine demonstration shall be separately classified as 8017(7), Stores — hardware. | 1/1/2019 |
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