Title 29

PART 779 SUBPART D

Subpart D - Exemptions for Certain Retail or Service Establishments

29:3.1.1.2.40.4.271SUBJGRP 271
General Principles
29:3.1.1.2.40.4.271.1SECTION 779.300
   779.300 Purpose of subpart.
29:3.1.1.2.40.4.271.2SECTION 779.301
   779.301 Statutory provisions.
29:3.1.1.2.40.4.272SUBJGRP 272
“Establishment” Basis of Exemptions
29:3.1.1.2.40.4.272.3SECTION 779.302
   779.302 Exemptions depend on character of establishment.
29:3.1.1.2.40.4.272.4SECTION 779.303
   779.303 “Establishment” defined; distinguished from “enterprise” and “business.”
29:3.1.1.2.40.4.272.5SECTION 779.304
   779.304 Illustrations of a single establishment.
29:3.1.1.2.40.4.272.6SECTION 779.305
   779.305 Separate establishments on the same premises.
29:3.1.1.2.40.4.272.7SECTION 779.306
   779.306 Leased departments not separate establishments.
29:3.1.1.2.40.4.272.8SECTION 779.307
   779.307 Meaning and scope of “employed by” and “employee of.”
29:3.1.1.2.40.4.272.9SECTION 779.308
   779.308 Employed within scope of exempt business.
29:3.1.1.2.40.4.272.10SECTION 779.309
   779.309 Employed “in” but not “by.”
29:3.1.1.2.40.4.272.11SECTION 779.310
   779.310 Employees of employers operating multi-unit businesses.
29:3.1.1.2.40.4.272.12SECTION 779.311
   779.311 Employees working in more than one establishment of same employer.
29:3.1.1.2.40.4.273SUBJGRP 273
Statutory Meaning of Retail or Service Establishment
29:3.1.1.2.40.4.273.13SECTION 779.312
   779.312 “Retail or service establishment”, defined in section 13(a)(2).
29:3.1.1.2.40.4.273.14SECTION 779.313
   779.313 Requirements summarized.
29:3.1.1.2.40.4.274SUBJGRP 274
Making Sales of Goods and Services “Recognized as Retail”
29:3.1.1.2.40.4.274.15SECTION 779.314
   779.314 “Goods” and “services” defined.
29:3.1.1.2.40.4.274.16SECTION 779.315
   779.315 Traditional local retail or service establishments.
29:3.1.1.2.40.4.274.17SECTION 779.316
   779.316 Establishments outside “retail concept” not within statutory definition; lack first requirement.
29:3.1.1.2.40.4.274.18SECTION 779.317
   779.317 [Reserved]
29:3.1.1.2.40.4.274.19SECTION 779.318
   779.318 Characteristics and examples of retail or service establishments.
29:3.1.1.2.40.4.274.20SECTION 779.319
   779.319 A retail or service establishment must be open to general public.
29:3.1.1.2.40.4.274.21SECTION 779.320
   779.320 [Reserved]
29:3.1.1.2.40.4.274.22SECTION 779.321
   779.321 Inapplicability of “retail concept” to some types of sales or services of an eligible establishment.
29:3.1.1.2.40.4.275SUBJGRP 275
“Recognized” as Retail “in the Particular Industry”
29:3.1.1.2.40.4.275.23SECTION 779.322
   779.322 Second requirement for qualifying as a “retail or service establishment.”
29:3.1.1.2.40.4.275.24SECTION 779.323
   779.323 Particular industry.
29:3.1.1.2.40.4.275.25SECTION 779.324
   779.324 Recognition “in.”
29:3.1.1.2.40.4.275.26SECTION 779.325
   779.325 Functions of the Secretary and the courts.
29:3.1.1.2.40.4.275.27SECTION 779.326
   779.326 Sources of information.
29:3.1.1.2.40.4.275.28SECTION 779.327
   779.327 Wholesale sales.
29:3.1.1.2.40.4.275.29SECTION 779.328
   779.328 Retail and wholesale distinguished.
29:3.1.1.2.40.4.275.30SECTION 779.329
   779.329 Effect of type of customer and type of goods or services.
29:3.1.1.2.40.4.276SUBJGRP 276
Sales Not Made for Resale
29:3.1.1.2.40.4.276.31SECTION 779.330
   779.330 Third requirement for qualifying as a “retail or service establishment.”
29:3.1.1.2.40.4.276.32SECTION 779.331
   779.331 Meaning of sales “for resale.”
29:3.1.1.2.40.4.276.33SECTION 779.332
   779.332 Resale of goods in an altered form or as parts or ingredients of other goods or services.
29:3.1.1.2.40.4.276.34SECTION 779.333
   779.333 Goods sold for use as raw materials in other products.
29:3.1.1.2.40.4.276.35SECTION 779.334
   779.334 Sales of services for resale.
29:3.1.1.2.40.4.276.36SECTION 779.335
   779.335 Sales of building materials for residential or farm building construction.
29:3.1.1.2.40.4.276.37SECTION 779.336
   779.336 Sales of building materials for commercial property construction.
29:3.1.1.2.40.4.277SUBJGRP 277
General Tests of Exemption Under Section 13(a)(2)
29:3.1.1.2.40.4.277.38SECTION 779.337
   779.337 Requirements of exemption summarized.
29:3.1.1.2.40.4.277.39SECTION 779.338
   779.338 Effect of 1961 and 1966 amendments.
29:3.1.1.2.40.4.278SUBJGRP 278
Sales Made Within the State
29:3.1.1.2.40.4.278.40SECTION 779.339
   779.339 More than 50 percent intrastate sales required.
29:3.1.1.2.40.4.278.41SECTION 779.340
   779.340 Out-of-State customers.
29:3.1.1.2.40.4.278.42SECTION 779.341
   779.341 Sales “made within the State” and “engagement in commerce” distinguished.
29:3.1.1.2.40.4.279SUBJGRP 279
Computing Annual Dollar Volume and Combination of Exemptions
29:3.1.1.2.40.4.279.43SECTION 779.342
   779.342 Methods of computing annual volume of sales.
29:3.1.1.2.40.4.279.44SECTION 779.343
   779.343 Combinations of exemptions.
29:3.1.1.2.40.4.280SUBJGRP 280
Engaging in Manufacturing and Processing Activities; Section 13(a)(4)
29:3.1.1.2.40.4.280.45SECTION 779.345
   779.345 Exemption provided in section 13(a)(4).
29:3.1.1.2.40.4.280.46SECTION 779.346
   779.346 Requirements for exemption summarized.
29:3.1.1.2.40.4.280.47SECTION 779.347
   779.347 Exemption limited to “recognized retail establishment”; factories not exempt.
29:3.1.1.2.40.4.280.48SECTION 779.348
   779.348 Goods must be made at the establishment which sells them.
29:3.1.1.2.40.4.280.49SECTION 779.349
   779.349 The 85-percent requirement.
29:3.1.1.2.40.4.280.50SECTION 779.350
   779.350 The section 13(a)(4) exemption does not apply to service establishments.
29:3.1.1.2.40.4.281SUBJGRP 281
Engaging in Contract Telegraph Agency Operations; Section 13(a)(11)
29:3.1.1.2.40.4.281.51SECTION 779.351
   779.351 Exemption provided.
29:3.1.1.2.40.4.281.52SECTION 779.352
   779.352 Requirements for exemption.
29:3.1.1.2.40.4.282SUBJGRP 282
Classification of Sales and Establishments in Certain Industries
29:3.1.1.2.40.4.282.53SECTION 779.353
   779.353 Basis for classification.
29:3.1.1.2.40.4.283SUBJGRP 283
Lumber and Building Materials Dealers
29:3.1.1.2.40.4.283.54SECTION 779.354
   779.354 Who may qualify as exempt 13(a)(2) or 13(a)(4) establishments.
29:3.1.1.2.40.4.283.55SECTION 779.355
   779.355 Classification of lumber and building materials sales.
29:3.1.1.2.40.4.283.56SECTION 779.356
   779.356 Application of exemptions to employees.
29:3.1.1.2.40.4.284SUBJGRP 284
Coal Dealers
29:3.1.1.2.40.4.284.57SECTION 779.357
   779.357 May qualify as exempt 13(a)(2) establishments; classification of coal sales.
29:3.1.1.2.40.4.285SUBJGRP 285
Ice Manufacturers and Ice Dealers
29:3.1.1.2.40.4.285.58SECTION 779.358
   779.358 May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
29:3.1.1.2.40.4.286SUBJGRP 286
Liquefied-Petroleum-Gas and Fuel Oil Dealers
29:3.1.1.2.40.4.286.59SECTION 779.359
   779.359 May qualify as exempt 13(a)(2) establishments.
29:3.1.1.2.40.4.286.60SECTION 779.360
   779.360 Classification of liquefied-petroleum-gas sales.
29:3.1.1.2.40.4.286.61SECTION 779.361
   779.361 Classification of other fuel oil sales.
29:3.1.1.2.40.4.287SUBJGRP 287
Feed Dealers
29:3.1.1.2.40.4.287.62SECTION 779.362
   779.362 May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
29:3.1.1.2.40.4.288SUBJGRP 288
Monument Dealers
29:3.1.1.2.40.4.288.63SECTION 779.363
   779.363 May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
29:3.1.1.2.40.4.289SUBJGRP 289
Frozen-Food Locker Plants
29:3.1.1.2.40.4.289.64SECTION 779.364
   779.364 May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
29:3.1.1.2.40.4.290SUBJGRP 290
Automotive Tire Establishments
29:3.1.1.2.40.4.290.65SECTION 779.365
   779.365 May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
29:3.1.1.2.40.4.290.66SECTION 779.366
   779.366 Recapping or retreading tires for sale.
29:3.1.1.2.40.4.291SUBJGRP 291
Commercial Stationers
29:3.1.1.2.40.4.291.67SECTION 779.367
   779.367 Commercial stationers may qualify as exempt 13(a)(2) establishments.
29:3.1.1.2.40.4.291.68SECTION 779.368
   779.368 Printing and engraving establishments not recognized as retail.
29:3.1.1.2.40.4.292SUBJGRP 292
Funeral Homes
29:3.1.1.2.40.4.292.69SECTION 779.369
   779.369 Funeral home establishments may qualify as exempt 13(a)(2) establishments.
29:3.1.1.2.40.4.293SUBJGRP 293
Cemeteries
29:3.1.1.2.40.4.293.70SECTION 779.370
   779.370 Cemeteries may qualify as exempt 13(a)(2) establishments.
29:3.1.1.2.40.4.294SUBJGRP 294
Automobile, Truck and Farm Implement Sales and Services, and Trailer, Boat and Aircraft Sales
29:3.1.1.2.40.4.294.71SECTION 779.371
   779.371 Some automobile, truck, and farm implement establishments may qualify for exemption under section 13(a)(2).
29:3.1.1.2.40.4.294.72SECTION 779.372
   779.372 Nonmanufacturing establishments with certain exempt employees under section 13(b)(10).
29:3.1.1.2.40.4.295SUBJGRP 295
Other Establishments for Which Special Exceptions or Exemptions Are Provided
29:3.1.1.2.40.4.295.73SECTION 779.381
   779.381 Establishments within special exceptions or exemptions.
29:3.1.1.2.40.4.296SUBJGRP 296
Hotels and Motels
29:3.1.1.2.40.4.296.74SECTION 779.382
   779.382 May qualify as exempt 13(a)(2) establishments.
29:3.1.1.2.40.4.296.75SECTION 779.383
   779.383 “Hotel” and “motel” exemptions under section 13(b)(8).
29:3.1.1.2.40.4.297SUBJGRP 297
Motion Picture Theaters
29:3.1.1.2.40.4.297.76SECTION 779.384
   779.384 May qualify as exempt establishments.
29:3.1.1.2.40.4.298SUBJGRP 298
Seasonal Amusement or Recreational Establishments
29:3.1.1.2.40.4.298.77SECTION 779.385
   779.385 May qualify as exempt establishments.
29:3.1.1.2.40.4.299SUBJGRP 299
Restaurants and Establishments Providing Food And Beverage Service
29:3.1.1.2.40.4.299.78SECTION 779.386
   779.386 Restaurants may qualify as exempt 13(a)(2) establishments.
29:3.1.1.2.40.4.299.79SECTION 779.387
   779.387 “Restaurant” exemption under section 13(b) (8).
29:3.1.1.2.40.4.299.80SECTION 779.388
   779.388 Exemption provided for food or beverage service employees.