Retail
Class Code 8232: Building Material Dealer—New Materials Only—All Other Employees & Yard, Warehouse, Drivers — Workers' Comp Insurance
Covers the yard, warehouse, and delivery side of a building material dealer selling new construction materials, as distinct from the lower-hazard store/counter staff coded separately under 8058. It reflects the equipment, lifting, and material-handling exposure of a lumber yard.
- Risk level:
- elevated
What code 8232 covers
Class 8232 applies to the yard, warehouse, and driver employees of a business selling new building materials such as lumber, drywall, and general construction supplies, covering staff who load, unload, and move bulk materials along with delivery drivers who transport orders to job sites. This is the higher-hazard counterpart to the store-employee classification (8058), reflecting the use of forklifts, material handlers, and manual lifting involved in yard operations. Because store staff and yard staff carry meaningfully different exposure, dealers are expected to track and report payroll separately between the two classifications rather than defaulting everyone to the lower-hazard code. Businesses selling used or salvaged materials, or operating a full manufacturing/milling operation on-site, are evaluated under different classifications.
Included operations
- Loading, unloading, and staging bulk building materials
- Forklift and material-handling equipment operation
- Warehouse and yard organization of lumber and supplies
- Delivery drivers transporting materials to job sites
Assigned elsewhere
- Store/counter sales staff — see code 8058 (Building Material Dealer—New Materials Only—Store Employees)
- Dealers selling used or salvaged building materials, evaluated under the applicable classification
- Lumber milling or manufacturing operations, evaluated under the applicable manufacturing classification
- Construction contractors installing the materials at the job site, evaluated under the applicable contracting classification
Businesses that typically carry 8232
- Lumber yards
- Building supply companies with delivery operations
- Construction materials wholesalers/retailers with a yard
- Independent, owner-operated retail locations
- Regional and multi-location retail chains
- Strip-mall and shopping-center storefronts
- Franchise retail locations
Common misclassifications
Code 8058
Yard and warehouse staff are sometimes left under the lower-hazard store code instead of correctly split to this classification, which is a frequent audit focus area.
Code 7380
Delivery drivers are generally included in this code, but businesses sometimes separately (and incorrectly) code them under a general trucking classification instead.
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What drives the cost of code 8232
- Total annual payroll for employees assigned to this classification
- Experience modification factor based on claims history
- State-specific base rates and loss costs filed for this class code
- Claims frequency and severity trends for the business
- Safety programs, training, and workplace controls in place
- Payroll mix across multiple classifications at the same location
What underwriters look for
- Square footage, sales volume, and number of locations
- Whether the business has its own delivery drivers or uses third-party carriers
- Stocking, lifting, and equipment use such as forklifts, box cutters, or ladders
- Prior claims history and current experience modification factor
State differences
This entry uses standard NCCI class code phraseology, which applies in most NCCI-governed states. Pennsylvania (PCRB), Delaware (DCRB), California (WCIRB), New Jersey (NJCRIB), Michigan, New York (NYCIRB), and Massachusetts maintain their own classification manuals, and code numbers or phraseology can differ there. Our agency confirms the correct classification for your state before quoting.
Where code 8232 fits
Quote class code 8232.
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Class code 8232 questions
Why is this a higher-cost classification than the store code?
Yard and warehouse work involves forklifts, heavy material handling, and delivery driving, which carry more injury exposure than counter sales.
Do we need to track payroll separately for store versus yard staff?
Yes, accurately splitting payroll between the store classification (8058) and this yard/driver classification (8232) is important and is commonly reviewed during premium audits.
Are our delivery drivers covered under this code?
Yes, drivers delivering building materials to job sites are typically included in this classification.
Does this apply to a business selling salvaged or used lumber?
No, this classification is specific to dealers of new materials; used or salvaged material dealers are evaluated differently.
Last reviewed · Reviewed by Provident Financial Group licensed agents