This industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights. The work performed may include new work, additions, alterations, maintenance, and repairs. Illustrative Examples: Painting, spraying, or coating, roof Sheet metal roofing installation Shake and shingle, roof, installation Skylight installation Cross-References. Establishments primarily engaged in--