Building Materials

Building Materials. A Business Sector comprised of wholesalers, distributors and retailers that (i) derive a substantial portion of their revenues from the sale of materials used in the development and improvement of real property and (ii) are classified under any of the following NAICS codes: plumbing and heating equipment and supplies (hydronics) merchant wholesalers (NAICS 423720), other building material dealers (NAICS 444190) and nursery, garden center and farm supply stores (NAICS 44420)