47.52 — Retail Sale of Hardware, Building Materials, Paints and Glass

This class includes: - retail sale of hardware - retail sale of paints, varnishes and lacquers - retail sale of solvents, white spirit and similar products - retail sale of flat glass - retail sale of other building material (e.g. bricks, tiles, breeze blocks, wood, floorboards, insulation material) - retail sale of sanitary and heating equipment - retail sale of do-it-yourself material, electrical and plumbing material and equipment - retail sale of tools (e.g. hammers, saws, screwdrivers and other hand tools, including power hand tools) - retail sale of renewable energy materials (e.g. non-electric solar collectors and photovoltaic panels, without installation) - retail sale of electrical or electronic fire alarms, fire extinguishers, emergency blocks, smoke extraction systems, safes and vaults, without installation or maintenance services - retail sale of doors, windows and shutters (of any material)

This class also includes: - retail sale of garden and landscaping equipment (e.g. lawnmowers) - retail sale of saunas, swimming pools and spas, including in kits, etc., without installation

This class excludes: - installation of photovoltaic panels not connected to a building, see 42.22 - installation of photovoltaic panels connected to a building, see 43.21 - retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates, vinyl flooring), see 47.53 - retail sale of carpets and rugs, see 47.53