Class Codes & Rates:

Code 3724, a “not otherwise classified” code, is applied to contractors specializing in the erection or repair of heavy machinery or equipment at their customers’ locations, which may include plants, factories and mills. This classification is also applied to contractors specializing in the installation or repair of electrical apparatus at their customers’ locations. The term “electrical apparatus” means electrical power equipment such as, but not limited to, heavy motors, generators, converters, transformers, compressors and power switchboard equipment.