Subpart D—Exemptions for Certain Retail or Service Establishments
Subject Groups
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“Establishment” Basis of Exemptions
“Establishment” Basis of Exemptions Sections 779.302–779.311 -
“Recognized” as Retail “in the Particular Industry”
“Recognized” as Retail “in the Particular Industry” Sections 779.322–779.329 -
Automobile, Truck and Farm Implement Sales and Services, and Trailer, Boat and Aircraft Sales
Automobile, Truck and Farm Implement Sales and Services, and Trailer, Boat and Aircraft Sales Sections 779.371–779.372 -
Automotive Tire Establishments
Automotive Tire Establishments Sections 779.365–779.366 -
Cemeteries
Cemeteries Section 779.370 -
Classification of Sales and Establishments in Certain Industries
Classification of Sales and Establishments in Certain Industries Section 779.353 -
Coal Dealers
Coal Dealers Section 779.357 -
Commercial Stationers
Commercial Stationers Sections 779.367–779.368 -
Computing Annual Dollar Volume and Combination of Exemptions
Computing Annual Dollar Volume and Combination of Exemptions Sections 779.342–779.343 -
Engaging in Contract Telegraph Agency Operations; Section 13(<span class="standard">a</span>)(11)
Engaging in Contract Telegraph Agency Operations; Section 13(<span class="standard">a</span>)(11) Sections 779.351–779.352 -
Engaging in Manufacturing and Processing Activities; Section 13(<span class="standard">a</span>)(4)
Engaging in Manufacturing and Processing Activities; Section 13(<span class="standard">a</span>)(4) Sections 779.345–779.350 -
Feed Dealers
Feed Dealers Section 779.362 -
Frozen-Food Locker Plants
Frozen-Food Locker Plants Section 779.364 -
Funeral Homes
Funeral Homes Section 779.369 -
General Principles
General Principles Sections 779.300–779.301 -
General Tests of Exemption Under Section 13(<span class="standard">a</span>)(2)
General Tests of Exemption Under Section 13(<span class="standard">a</span>)(2) Sections 779.337–779.338 -
Hotels and Motels
Hotels and Motels Sections 779.382–779.383 -
Ice Manufacturers and Ice Dealers
Ice Manufacturers and Ice Dealers Section 779.358 -
Liquefied-Petroleum-Gas and Fuel Oil Dealers
Liquefied-Petroleum-Gas and Fuel Oil Dealers Sections 779.359–779.361 -
Lumber and Building Materials Dealers
Lumber and Building Materials Dealers Sections 779.354–779.356 -
Making Sales of Goods and Services “Recognized as Retail”
Making Sales of Goods and Services “Recognized as Retail” Sections 779.314–779.321 -
Monument Dealers
Monument Dealers Section 779.363 -
Motion Picture Theaters
Motion Picture Theaters Section 779.384 -
Other Establishments for Which Special Exceptions or Exemptions Are Provided
Other Establishments for Which Special Exceptions or Exemptions Are Provided Section 779.381 -
Restaurants and Establishments Providing Food And Beverage Service
Restaurants and Establishments Providing Food And Beverage Service Sections 779.386–779.388 -
Sales Made Within the State
Sales Made Within the State Sections 779.339–779.341 -
Sales Not Made for Resale
Sales Not Made for Resale Sections 779.330–779.336 -
Seasonal Amusement or Recreational Establishments
Seasonal Amusement or Recreational Establishments Section 779.385 -
Statutory Meaning of Retail or Service Establishment
Statutory Meaning of Retail or Service Establishment Sections 779.312–779.313