Subpart C. Subpart C—Employment to Which the Act May Apply; Enterprise Coverage
Enterprise; the Business Unit
- SECTION § 779.200 - Coverage expanded by 1961 and 1966 amendments.
- SECTION § 779.201 - The place of the term “enterprise” in the Act.
- SECTION § 779.202 - Basic concepts of definition.
- SECTION § 779.203 - Distinction between “enterprise,” “establishment,” and “employer.”
- SECTION § 779.204 - Common types of “enterprise.”
Related Activities
- SECTION § 779.205 - Enterprise must consist of “related activities.”
- SECTION § 779.206 - What are “related activities.”
- SECTION § 779.207 - Related activities in retail operations.
- SECTION § 779.208 - Auxiliary activities which are “related activities.”
- SECTION § 779.209 - Vertical activities which are “related activities.”
- SECTION § 779.210 - Other activities which may be part of the enterprise.
- SECTION § 779.211 - Status of activities which are not “related.”
Common Business Purpose
Unified Operation or Common Control
- SECTION § 779.215 - General scope of terms.
- SECTION § 779.216 - Statutory construction of the terms.
- SECTION § 779.217 - “Unified operation” defined.
- SECTION § 779.218 - Methods to accomplish “unified operation.”
- SECTION § 779.219 - Unified operation may be achieved without common control or common ownership.
- SECTION § 779.220 - Unified operation may exist as to separately owned or controlled activities which are related.
- SECTION § 779.221 - “Common control” defined.
- SECTION § 779.222 - Ownership as factor.
- SECTION § 779.223 - Control where ownership vested in individual or single organization.
- SECTION § 779.224 - Common control in other cases.
Leased Departments, Franchise and Other Business Arrangements
- SECTION § 779.225 - Leased departments.
- SECTION § 779.226 - Exception for an independently owned retail or service establishment under certain franchise and other arrangements.
- SECTION § 779.227 - Conditions which must be met for exception.
- SECTION § 779.228 - Types of arrangements contemplated by exception.
- SECTION § 779.229 - Other arrangements.
- SECTION § 779.230 - Franchise and other arrangements.
- SECTION § 779.231 - Franchise arrangements which do not create a larger enterprise.
- SECTION § 779.232 - Franchise or other arrangements which create a larger enterprise.
- SECTION § 779.233 - Independent contractors performing work “for” an enterprise.
- SECTION § 779.234 - Establishments whose only regular employees are the owner or members of his immediate family.
- SECTION § 779.235 - Other “enterprises.”
Covered Enterprises
- SECTION § 779.236 - In general.
- SECTION § 779.237 - Enterprise engaged in commerce or in the production of goods for commerce.
- SECTION § 779.238 - Engagement in described activities determined on annual basis.
- SECTION § 779.239 - Meaning of “engaged in commerce or in the production of goods for commerce.”
Employees Handling, Selling, or Otherwise Working on Goods That Have Been Moved in or Produced for Commerce by Any Person
Covered Retail Enterprise
Interstate Inflow Test Under Prior Act
- SECTION § 779.246 - Inflow test under section 3(s)(1) of the Act prior to 1966 amendments.
- SECTION § 779.247 - “Goods” defined.
- SECTION § 779.248 - Purchase or receive “goods for resale.”
- SECTION § 779.249 - Goods which move or have moved across State lines.
- SECTION § 779.250 - Goods that have not lost their out-of-State identity.
- SECTION § 779.251 - Goods that have lost their out-of-State identity.
- SECTION § 779.252 - Not in deliveries from the reselling establishment.
- SECTION § 779.253 - What is included in computing the total annual inflow volume.
The Gasoline Service Establishment Enterprise
- SECTION § 779.254 - Summary of coverage and exemptions prior to and following the 1966 amendments.
- SECTION § 779.255 - Meaning of “gasoline service establishment.”
- SECTION § 779.256 - Conditions for enterprise coverage of gasoline service establishments.
- SECTION § 779.257 - Exemption applicable to gasoline service establishments under the prior Act.
Annual Gross Volume of Sales Made or Business Done
Excise Taxes
Computing The Annual Volume
- SECTION § 779.265 - Basis for making computations.
- SECTION § 779.266 - Methods of computing annual volume of sales or business.
- SECTION § 779.267 - Fluctuations in annual gross volume affecting enterprise coverage and establishment exemptions.
- SECTION § 779.268 - Grace period of 1 month for computation.
- SECTION § 779.269 - Computations for a new business.