The dimensional accuracy of a laser scanner has been extensively evaluated using various measurement methods and diverse reference standards. This study specifically focuses on two key considerations. Firstly, it assesses the dimensional accuracy of the laser scanner by employing another laser scanner, a handheld scanner, as the reference measurement method. Secondly, the study involves the use of three spheres fixed on each wall in both coplanar and non-coplanar positions within a laboratory room at SENAI ISI-SIM. The primary objective is to determine the dimensional accuracy between the centers of the coplanar and non-coplanar spheres up to 10 m. The comparison includes measurement uncertainties, as per ISO GUM standards, obtained using the laser scanner in a laboratory setting with controlled temperature and humidity. Analyzing non-coplanar dimensional accuracy enhances our understanding of the metrological performance of the laser scanner, particularly when assessing the dimensions of objects positioned randomly within a scanning scene.