Vinyl composition tile (VCT) is a finishe flooring material used primarily in commercial and institutional applications. Vinyl tiles are composed of colored vinyl chips formed into solid sheets of varying thicknesses (1/8” is most common) by heat and pressure and cut into 12” squares. Tiles are applied to a smooth, leveled sub-floor using a specially formulated vinyl adhesive that remains tacky but does not completely dry. Once in place, tiles are typically waxed and buffed using materials and equipment specially formulated for this application.