LUMBER AND OTHER BUILDING MATERIALS DEALERS (SIC 521)

Establishments primarily engaged in selling lumber, or lumber and
a general line of building materials, to the general public. While
these establishments may also sell to contractors, they are known
as retail in the trade, even if sales to contractors account for a
higher proportion of the sales. The lumber they sell may include
rough and dressed lumber, flooring, molding, doors, sashes, frames,
and other millwork. The building materials may include roofing,
siding, shingles, wallboard, paint, brick, tile, cement, sand,
gravel, and other building materials and supplies. For lumber
yards, at least 32 percent of sales must be from the sale of lumber
and millwork.  Hardware is often an important line of retail lumber
and building materials dealers.  Also included in this group are
home centers.  These are retail establishments that sell both
lumber and building materials and hardware. Additionally, they must
sell at least 5 of the following merchandise lines: housewares,
tools (power and/or hand), floor coverings, electrical supplies,
kitchen cabinets, plumbing and bath supplies, lawn and garden
products, paints and/or sundries, windows and/or doors, roofing,
wallcoverings, ceiling products and materials, lawn and garden
supplies, and appliances. Establishments not selling to the general
public or known in the trade as wholesale are classified in SIC
503.