CFR

SUBPART D—Exemptions for Certain Retail or Service Establishments (§779.300 to §779.388)

• 779.300—Purpose of subpart.
• 779.301—Statutory provisions.
• 779.302—Exemptions depend on character of establishment.
• 779.303—“Establishment” defined; distinguished from “enterprise” and “business.”
• 779.304—Illustrations of a single establishment.
• 779.305—Separate establishments on the same premises.
• 779.306—Leased departments not separate establishments.
• 779.307—Meaning and scope of “employed by” and “employee of.”
• 779.308—Employed within scope of exempt business.
• 779.309—Employed “in” but not “by.”
• 779.310—Employees of employers operating multi-unit businesses.
• 779.311—Employees working in more than one establishment of same employer.
• 779.312—“Retail or service establishment”, defined in section 13(a)(2).
• 779.313—Requirements summarized.
• 779.314—“Goods” and “services” defined.
• 779.315—Traditional local retail or service establishments.
• 779.316—Establishments outside “retail concept” not within statutory definition; lack first requirement.
• 779.317—Partial list of establishments lacking “retail concept.”
• 779.318—Characteristics and examples of retail or service establishments.
• 779.319—A retail or service establishment must be open to general public.
• 779.320—Partial list of establishments whose sales or service may be recognized as retail.
• 779.321—Inapplicability of “retail concept” to some types of sales or services of an eligible establishment.
• 779.322—Second requirement for qualifying as a “retail or service establishment.”
• 779.323—Particular industry.
• 779.324—Recognition “in.”
• 779.325—Functions of the Secretary and the courts.
• 779.326—Sources of information.
• 779.327—Wholesale sales.
• 779.328—Retail and wholesale distinguished.
• 779.329—Effect of type of customer and type of goods or services.
• 779.330—Third requirement for qualifying as a “retail or service establishment.”
• 779.331—Meaning of sales “for resale.”
• 779.332—Resale of goods in an altered form or as parts or ingredients of other goods or services.
• 779.333—Goods sold for use as raw materials in other products.
• 779.334—Sales of services for resale.
• 779.335—Sales of building materials for residential or farm building construction.
• 779.336—Sales of building materials for commercial property construction.
• 779.337—Requirements of exemption summarized.
• 779.338—Effect of 1961 and 1966 amendments.
• 779.339—More than 50 percent intrastate sales required.
• 779.340—Out-of-State customers.
• 779.341—Sales “made within the State” and “engagement in commerce” distinguished.
• 779.342—Methods of computing annual volume of sales.
• 779.343—Combinations of exemptions.
• 779.345—Exemption provided in section 13(a)(4).
• 779.346—Requirements for exemption summarized.
• 779.347—Exemption limited to “recognized retail establishment”; factories not exempt.
• 779.348—Goods must be made at the establishment which sells them.
• 779.349—The 85-percent requirement.
• 779.350—The section 13(a)(4) exemption does not apply to service establishments.
• 779.351—Exemption provided.
• 779.352—Requirements for exemption.
• 779.353—Basis for classification.
• 779.354—Who may qualify as exempt 13(a)(2) or 13(a)(4) establishments.
• 779.355—Classification of lumber and building materials sales.
• 779.356—Application of exemptions to employees.
• 779.357—May qualify as exempt 13(a)(2) establishments; classification of coal sales.
• 779.358—May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
• 779.359—May qualify as exempt 13(a)(2) establishments.
• 779.360—Classification of liquefied-petroleum-gas sales.
• 779.361—Classification of other fuel oil sales.
• 779.362—May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
• 779.363—May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
• 779.364—May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
• 779.365—May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
• 779.366—Recapping or retreading tires for sale.
• 779.367—Commercial stationers may qualify as exempt 13(a)(2) establishments.
• 779.368—Printing and engraving establishments not recognized as retail.
• 779.369—Funeral home establishments may qualify as exempt 13(a)(2) establishments.
• 779.370—Cemeteries may qualify as exempt 13(a)(2) establishments.
• 779.371—Some automobile, truck, and farm implement establishments may qualify for exemption under section 13(a)(2).
• 779.372—Nonmanufacturing establishments with certain exempt employees under section 13(b)(10).
• 779.381—Establishments within special exceptions or exemptions.
• 779.382—May qualify as exempt 13(a)(2) establishments.
• 779.383—“Hotel” and “motel” exemptions under section 13(b)(8).
• 779.384—May qualify as exempt establishments.
• 779.385—May qualify as exempt establishments.
• 779.386—Restaurants may qualify as exempt 13(a)(2) establishments.
• 779.387—“Restaurant” exemption under section 13(b) (8).
• 779.388—Exemption provided for food or beverage service employees.