It is made from a synthetic material called polyvinyl chloride plastic (PVC). The PVC is heated and pressed into thin layers that are glued together to form the planks. A wear layer is also added to help it withstand traffic patterns, pets, and active kids. A photorealistic layer and a textured surface layer are added to the top in order to depict the desired hardwood, stone, or ceramic look.

Many popular brands now also have a stone composite core added to the middle to help give it a more rigid and hardwood-like structure. This also helps with durability and life-long performance. Luxury vinyl plank flooring is a part of the resilient flooring category.

Luxury vinyl should not be confused with the other types of vinyl flooring. Other vinyl flooring options include sheet vinyl and glue down (not a rigid core vinyl).