Subpart D. Subpart D—Exemptions for Certain Retail or Service Establishments

• General Principles

  • SECTION § 779.300 - Purpose of subpart.
  • SECTION § 779.301 - Statutory provisions.

• “Establishment” Basis of Exemptions

  • SECTION § 779.302 - Exemptions depend on character of establishment.
  • SECTION § 779.303 - “Establishment” defined; distinguished from “enterprise” and “business.”
  • SECTION § 779.304 - Illustrations of a single establishment.
  • SECTION § 779.305 - Separate establishments on the same premises.
  • SECTION § 779.306 - Leased departments not separate establishments.
  • SECTION § 779.307 - Meaning and scope of “employed by” and “employee of.”
  • SECTION § 779.308 - Employed within scope of exempt business.
  • SECTION § 779.309 - Employed “in” but not “by.”
  • SECTION § 779.310 - Employees of employers operating multi-unit businesses.
  • SECTION § 779.311 - Employees working in more than one establishment of same employer.

• Statutory Meaning of Retail or Service Establishment

  • SECTION § 779.312 - “Retail or service establishment”, defined in section 13(a)(2).
  • SECTION § 779.313 - Requirements summarized.

• Making Sales of Goods and Services “Recognized as Retail”

  • SECTION § 779.314 - “Goods” and “services” defined.
  • SECTION § 779.315 - Traditional local retail or service establishments.
  • SECTION § 779.316 - Establishments outside “retail concept” not within statutory definition; lack first requirement.
  • SECTION § 779.317 - [Reserved]
  • SECTION § 779.318 - Characteristics and examples of retail or service establishments.
  • SECTION § 779.319 - A retail or service establishment must be open to general public.
  • SECTION § 779.320 - [Reserved]
  • SECTION § 779.321 - Inapplicability of “retail concept” to some types of sales or services of an eligible establishment.

• “Recognized” as Retail “in the Particular Industry”

  • SECTION § 779.322 - Second requirement for qualifying as a “retail or service establishment.”
  • SECTION § 779.323 - Particular industry.
  • SECTION § 779.324 - Recognition “in.”
  • SECTION § 779.325 - Functions of the Secretary and the courts.
  • SECTION § 779.326 - Sources of information.
  • SECTION § 779.327 - Wholesale sales.
  • SECTION § 779.328 - Retail and wholesale distinguished.
  • SECTION § 779.329 - Effect of type of customer and type of goods or services.

• Sales Not Made for Resale

  • SECTION § 779.330 - Third requirement for qualifying as a “retail or service establishment.”
  • SECTION § 779.331 - Meaning of sales “for resale.”
  • SECTION § 779.332 - Resale of goods in an altered form or as parts or ingredients of other goods or services.
  • SECTION § 779.333 - Goods sold for use as raw materials in other products.
  • SECTION § 779.334 - Sales of services for resale.
  • SECTION § 779.335 - Sales of building materials for residential or farm building construction.
  • SECTION § 779.336 - Sales of building materials for commercial property construction.

• General Tests of Exemption Under Section 13(a)(2)

  • SECTION § 779.337 - Requirements of exemption summarized.
  • SECTION § 779.338 - Effect of 1961 and 1966 amendments.

• Sales Made Within the State

  • SECTION § 779.339 - More than 50 percent intrastate sales required.
  • SECTION § 779.340 - Out-of-State customers.
  • SECTION § 779.341 - Sales “made within the State” and “engagement in commerce” distinguished.

• Computing Annual Dollar Volume and Combination of Exemptions

  • SECTION § 779.342 - Methods of computing annual volume of sales.
  • SECTION § 779.343 - Combinations of exemptions.

• Engaging in Manufacturing and Processing Activities; Section 13(a)(4)

  • SECTION § 779.345 - Exemption provided in section 13(a)(4).
  • SECTION § 779.346 - Requirements for exemption summarized.
  • SECTION § 779.347 - Exemption limited to “recognized retail establishment”; factories not exempt.
  • SECTION § 779.348 - Goods must be made at the establishment which sells them.
  • SECTION § 779.349 - The 85-percent requirement.
  • SECTION § 779.350 - The section 13(a)(4) exemption does not apply to service establishments.

• Engaging in Contract Telegraph Agency Operations; Section 13(a)(11)

  • SECTION § 779.351 - Exemption provided.
  • SECTION § 779.352 - Requirements for exemption.

• Classification of Sales and Establishments in Certain Industries

  • SECTION § 779.353 - Basis for classification.

• Lumber and Building Materials Dealers

  • SECTION § 779.354 - Who may qualify as exempt 13(a)(2) or 13(a)(4) establishments.
  • SECTION § 779.355 - Classification of lumber and building materials sales.
  • SECTION § 779.356 - Application of exemptions to employees.

• Coal Dealers

  • SECTION § 779.357 - May qualify as exempt 13(a)(2) establishments; classification of coal sales.

• Ice Manufacturers and Ice Dealers

  • SECTION § 779.358 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.

• Liquefied-Petroleum-Gas and Fuel Oil Dealers

  • SECTION § 779.359 - May qualify as exempt 13(a)(2) establishments.
  • SECTION § 779.360 - Classification of liquefied-petroleum-gas sales.
  • SECTION § 779.361 - Classification of other fuel oil sales.

• Feed Dealers

  • SECTION § 779.362 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.

• Monument Dealers

  • SECTION § 779.363 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.

• Frozen-Food Locker Plants

  • SECTION § 779.364 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.

• Automotive Tire Establishments

  • SECTION § 779.365 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
  • SECTION § 779.366 - Recapping or retreading tires for sale.

• Commercial Stationers

  • SECTION § 779.367 - Commercial stationers may qualify as exempt 13(a)(2) establishments.
  • SECTION § 779.368 - Printing and engraving establishments not recognized as retail.

• Funeral Homes

  • SECTION § 779.369 - Funeral home establishments may qualify as exempt 13(a)(2) establishments.

• Cemeteries

  • SECTION § 779.370 - Cemeteries may qualify as exempt 13(a)(2) establishments.

• Automobile, Truck and Farm Implement Sales and Services, and Trailer, Boat and Aircraft Sales

  • SECTION § 779.371 - Some automobile, truck, and farm implement establishments may qualify for exemption under section 13(a)(2).
  • SECTION § 779.372 - Nonmanufacturing establishments with certain exempt employees under section 13(b)(10).

• Other Establishments for Which Special Exceptions or Exemptions Are Provided

  • SECTION § 779.381 - Establishments within special exceptions or exemptions.

• Hotels and Motels

  • SECTION § 779.382 - May qualify as exempt 13(a)(2) establishments.
  • SECTION § 779.383 - “Hotel” and “motel” exemptions under section 13(b)(8).

• Motion Picture Theaters

  • SECTION § 779.384 - May qualify as exempt establishments.

• Seasonal Amusement or Recreational Establishments

  • SECTION § 779.385 - May qualify as exempt establishments.

• Restaurants and Establishments Providing Food And Beverage Service

  • SECTION § 779.386 - Restaurants may qualify as exempt 13(a)(2) establishments.
  • SECTION § 779.387 - “Restaurant” exemption under section 13(b) (8).
  • SECTION § 779.388 - Exemption provided for food or beverage service employees.