A PVC tarp, also known as a vinyl tarp, is a waterproof and durable sheet made by coating a base fabric (like nylon or polyester) with polyvinyl chloride (PVC). This coating makes the tarp resistant to water, mildew, oil, and acids, and provides high abrasion and tear resistance. PVC tarps are commonly used for heavy-duty applications like covering equipment, protecting loads, and creating temporary structures.