Roofing and siding definition
Roofing and siding means galvanized and other metallic coated or painted iron or steel sheets in rolls or which have been corrugated or otherwise formed and which are commonly used as overhead or side cov ering on buildings or other structures. It does not include metallic coated sheets in coils sold for other than roofing purposes, or formed sheets sold for use in the manufac ture of culvert pipe or structural arches.