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46.74

Wholesale of hardware, plumbing and heating equipment and supplies

- wholesale of hardware and locks - wholesale of fittings and fixtures - wholesale of hot water heaters - wholesale of sanitary installation equipment: . tubes, pipes, fittings, taps, T-pieces, connections, rubber pipes etc. - wholesale of tools such as hammers, saws, screwdrivers and other hand tools

Name
Wholesale of hardware, plumbing and heating equipment and supplies
Sector
G - Wholesale and retail trade; repair of motor vehicles and motorcycles

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: wholesale/retail trade and motor vehicle repair are excluded areas.

Usually includes

  • wholesale of hardware and locks
  • wholesale of fittings and fixtures
  • wholesale of hot water heaters
  • wholesale of sanitary installation equipment:; tubes, pipes, fittings, taps, T-pieces, connections, rubber pipes etc.
  • wholesale of tools such as hammers, saws, screwdrivers and other hand tools

Source: the official APR activity classification.