Subpart D - Exemptions for Certain Retail or Service Establishments  


General Tests of Exemption Under Section 13(a)(2)
§ 779.337 - Requirements of exemption summarized.
§ 779.338 - Effect of 1961 and 1966 amendments.
Commercial Stationers
§ 779.367 - Commercial stationers may qualify as exempt 13(a)(2) establishments.
§ 779.368 - Printing and engraving establishments not recognized as retail.
Liquefied-Petroleum-Gas and Fuel Oil Dealers
§ 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.
Coal Dealers
§ 779.357 - May qualify as exempt 13(a)(2) establishments; classification of coal sales.
Funeral Homes
§ 779.369 - Funeral home establishments may qualify as exempt 13(a)(2) establishments.
Making Sales of Goods and Services “Recognized as Retail”
§ 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 - [Reserved]
§ 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 - [Reserved]
§ 779.321 - Inapplicability of “retail concept” to some types of sales or services of an eligible establishment.
Classification of Sales and Establishments in Certain Industries
§ 779.353 - Basis for classification.
Statutory Meaning of Retail or Service Establishment
§ 779.312 - “Retail or service establishment”, defined in section 13(a)(2).
§ 779.313 - Requirements summarized.
Sales Not Made for Resale
§ 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.
Hotels and Motels
§ 779.382 - May qualify as exempt 13(a)(2) establishments.
§ 779.383 - “Hotel” and “motel” exemptions under section 13(b)(8).
Feed Dealers
§ 779.362 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
Motion Picture Theaters
§ 779.384 - May qualify as exempt establishments.
Frozen-Food Locker Plants
§ 779.364 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
Restaurants and Establishments Providing Food and Beverage Service
§ 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.
Automotive Tire Establishments
§ 779.365 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
§ 779.366 - Recapping or retreading tires for sale.
“Recognized” as Retail “in the Particular Industry”
§ 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.
Establishment” Basis of Exemptions
Computing Annual Dollar Volume and Combination of Exemptions
§ 779.342 - Methods of computing annual volume of sales.
§ 779.343 - Combinations of exemptions.
Other Establishments for Which Special Exceptions or Exemptions Are Provided
§ 779.381 - Establishments within special exceptions or exemptions.
“Establishment” Basis of Exemptions
§ 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.
Lumber and Building Materials Dealers
§ 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.
Ice Manufacturers and Ice Dealers
§ 779.358 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.
Automobile, Truck and Farm Implement Sales and Services, and Trailer, Boat and Aircraft Sales
§ 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).
Sales Made Within the State
§ 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.
Seasonal Amusement or Recreational Establishments
§ 779.385 - May qualify as exempt establishments.
Engaging in Contract Telegraph Agency Operations; Section 13(a)(11)
§ 779.351 - Exemption provided.
§ 779.352 - Requirements for exemption.
Cemeteries
§ 779.370 - Cemeteries may qualify as exempt 13(a)(2) establishments.
Recognized” as Retail “in the Particular Industry”
Automobile, Truck, Farm Implement, Trailer, and Aircraft Sales and Services
Engaging in Manufacturing and Processing Activities; Section 13(a)(4)
§ 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.
General Principles
§ 779.300 - Purpose of subpart.
§ 779.301 - Statutory provisions.
Monument Dealers
§ 779.363 - May qualify as exempt 13(a)(2) or 13(a)(4) establishments.