SP PLUMBING SERVICES

This sub-class includes wholesale of construction materials, hardware, plumbing and heating equipment and supplies not elsewhere classified. Examples: - sanitary and/or plumbing equipment and/or supplies (e.g., bathtubs, washbasins, toilets, porcelain sanitary ware, plumbing tubes, pipe fittings, taps, T-pieces, rubber pipes) wholesaling - heating equipment (e.g., water heaters) wholesaling - pipe fitting and/or fixture wholesaling - cement and/or sand wholesaling