Although they share the same basic construction, there are some key differences between residential and commercial grade vinyl flooring. The key difference is in the top layer, also known as the wear layer. Commercial vinyl plank will have tougher, thicker wear layer—sometimes twice as thick as residential flooring. This allows the commercial floor to endure much more traffic than the vinyl flooring in a home. Additionally, commercial vinyl flooring tends to have a low-gloss finish, which prevents wear marks from showing.