Wash. Admin. Code § 296-17A-0112

Current through Register Vol. 24-23, December 1, 2024
Section 296-17A-0112 - Classification 0112
0112-00Commercial production of sand, gravel, clay and stone products

Applies to:

Businesses engaged in the production of sand, gravel, clay, and stone.

Work processes and activities include, but are not limited to:

* Excavating material from an open or surface type pit at the production site, or from a mine or quarry operation;

* Washing, crushing, sorting, grading and screening sand, gravel, and stone. Sand or gravel in its natural state usually requires only screening with the larger stones being removed;

* Crushing larger stones and rescreening;

* Screening and grading clay;

* Storing refined products in bins, hoppers, piles, or yards;

* Delivery to customers, including by truck or rail;

* This classification includes dealers who stockpile or store products in a yard type of environment prior to delivery to the customers when done in connection with the production of such products.

Equipment includes, but is not limited to:

* Conveyors;

* Front end loaders;

* Gyrators;

* Jaw crushers;

* Roll crushers;

* Scrapers;

* Shaking tables;

* Shovels;

* Trucks.

Special note: Classifications 0112 and 1103 are not assigned to the same business unless all the conditions of the general reporting rule covering the operation of a secondary business have been met.

Exclusions:

* Selling custom soil mixes, bark, decorative rock, sand, or gravel when purchased from others is classified in 1103.

* Underground mining operations are classified in 1702.

Note:

For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

0112-01Humus or peat digging

Applies to:

Businesses engaged in the digging or stripping of humus or peat.

Work processes and activities include, but are not limited to:

* Stripping material from the surface or bogs with mechanical equipment;

* Moving material from the pit or bog to hoppers by trucks or belt conveyors;

* Grading, screening, and drying the material when necessary prior to storage or delivery;

* Delivery to customers, including by truck or rail;

* This classification includes dealers who stockpile or store material in a yard type of environment prior to delivery to customers

when done in connection with the digging or stripping of such products.

Equipment includes, but is not limited to:

* Clamshell diggers or cranes;

* Conveyors;

* Drag lines;

* Hydraulic dredges;

* Power shovels;

* Scrapers;

* Trucks.

Special note: Classifications 0112 and 1103 are not assigned to the same business unless all of the conditions of the general reporting rule covering the operation of a secondary business have been met.

Exclusion:

* Selling custom soil mixes, bark, decorative rock, sand, or gravel when purchased from others is classified in 1103.

Note:

For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

0112-02Pit, crusher, and bunker operations for road, street, and highway construction

Applies to:

Businesses engaged in pit, crusher, and bunker operations in connection with highway, street, or roadway construction projects. Generally, this type of operation is located in close proximity to the project site and is only set up for the duration of the project. Products extracted from the pit or surface include boulders, stone, rock, gravel, aggregate, sand, dirt, or clay.

Work processes and activities include, but are not limited to:

* Excavating open or surface pits by scraping or stripping the surface;

* Crushing material;

* Washing, sorting, crushing, or screening material when needed;

* Storing materials in bunkers or piles until needed;

* Delivery to customers, including by truck or rail;

* These products are used in a variety of ways as part of the roadway project such as, but not limited to, making preliminary roads into an area, filling in low or uneven areas, using as natural barriers, and bringing the roadbed and surrounding areas to grade.

Equipment used includes, but is not limited to:

* Bulldozers;

* Conveyors;

* Front end loaders and other earth moving equipment;

* Gyrators;

* Jaw crushers;

* Power shovels;

* Roll crushers;

* Scrapers;

* Shaking tables;

* Trucks.

Special note: This classification is not assigned to contractors making the materials for their own road construction project.

0112-03Sand, gravel, or shale: Digging, N.O.C.

Applies to:

Businesses engaged in the digging or dredging of sand, gravel, or shale that is not covered by another classification (N.O.C.).

Work processes and activities include, but are not limited to:

* Excavating material from surface pits or obtaining material from nonnavigable waters with mechanical equipment;

* Moving material from the bank, pit, or dredge to hoppers by trucks, belt conveyors, narrow gauge railroads, or pipelines;

* Washing, grading, and screening material. Sand or gravel in its natural state usually requires only screening with the larger stones being removed;

* Crushing larger stones and rescreening;

* Storing material bins, hoppers, or piles;

* Delivery to customers, including by truck or rail;

* This classification includes dealers who stockpile or store material in a yard type of environment prior to delivery to customers when done in connection with the digging or stripping of such products.

Equipment used includes, but is not limited to:

* Clamshell diggers;

* Clamshell dredges;

* Cranes;

* Drag lines;

* Hydraulic dredges;

* Power shovels;

* Trucks.

Special note: Classifications 0112 and 1103 are not assigned to the same account unless all the conditions of the general reporting rule covering the operation of a secondary business have been met.

Exclusions:

* Selling custom soil mixes, bark, decorative rock, sand, or gravel when purchased from others is classified in 1103;

* Underground mining operations are classified in 1702.

Note:

For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

Wash. Admin. Code § 296-17A-0112

Amended by WSR 14-17-085, Filed 8/19/2014, effective 9/19/2014
Amended by WSR 23-23-155, Filed 11/21/2023, effective 1/1/2024

Special note : Classifications 0112 and 1103 are not to be assigned to the same account unless all the conditions of the general reporting rule covering the operation of a secondary business have been met.

07-01-014, recodified as § 296-17A-0112, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. 99-18-068, § 296-17-50603, filed 8/31/99, effective 10/1/99; 98-18-042, § 296-17-50603, filed 8/28/98, effective 10/1/98; 96-12-039, § 296-17-50603, filed 5/31/96, effective 7/1/96.