Includes breaking-up the chassis, sales of automobile parts and the salvage or junking of parts.

Code 3821 applies to employers engaged in dismantling automobiles or trucks for obtaining salvageable auto parts from automobiles or trucks that have been in accidents or are no longer completely operational.  The employer will purchase the wrecked, damaged or used automobiles to salvage usable parts and then sell the parts to automobile repair shops, mechanics and private individuals for use in automobile repair operations.

The automobiles will either be towed by the employer or delivered to the employer’s yard by outside concerns.  Salvageable parts are removed, cleaned and repaired if necessary.  Once all salvageable parts have been removed from the automobile or truck, the remaining chassis will be crushed or cut apart and sold as is to metal scrap dealers.