"Finishing material" means a coating other than an adhesive. For the wood furniture and burial casket manufacturing industry, such materials include, but are not limited to, basecoats, stains, washcoats, sealers, topcoats, and enamels.
N.H. Admin. Code § Env-A 1202.73
(See Revision Note at chapter heading for Env-A 1200) #9933, eff 6-1-11