Subpart C - Employment to Which the Act May Apply; Enterprise Coverage  


Enterprise; the Business Unit
§ 779.200 - Coverage expanded by 1961 and 1966 amendments.
§ 779.201 - The place of the term “enterprise” in the Act.
§ 779.202 - Basic concepts of definition.
§ 779.203 - Distinction between “enterprise,” “establishment,” and “employer.”
§ 779.204 - Common types of “enterprise.”
Annual Gross Volume of Sales Made or Business Done
§ 779.258 - Sales made or business done.
§ 779.259 - What is included in annual gross volume.
§ 779.260 - Trade-in allowances.
Interstate Inflow Test Under Prior Act
§ 779.246 - Inflow test under section 3(s)(1) of the Act prior to 1966 amendments.
§ 779.247 - “Goods” defined.
§ 779.248 - Purchase or receive “goods for resale.”
§ 779.249 - Goods which move or have moved across State lines.
§ 779.250 - Goods that have not lost their out-of-State identity.
§ 779.251 - Goods that have lost their out-of-State identity.
§ 779.252 - Not in deliveries from the reselling establishment.
§ 779.253 - What is included in computing the total annual inflow volume.
Excise Taxes
§ 779.261 - Statutory provision.
§ 779.262 - Excise taxes at the retail level.
§ 779.263 - Excise taxes not at the retail level.
§ 779.264 - Excise taxes separately stated.
Leased Departments, Franchise and Other Business Arrangements
§ 779.225 - Leased departments.
§ 779.226 - Exception for an independently owned retail or service establishment under certain franchise and other arrangements.
§ 779.227 - Conditions which must be met for exception.
§ 779.228 - Types of arrangements contemplated by exception.
§ 779.229 - Other arrangements.
§ 779.230 - Franchise and other arrangements.
§ 779.231 - Franchise arrangements which do not create a larger enterprise.
§ 779.232 - Franchise or other arrangements which create a larger enterprise.
§ 779.233 - Independent contractors performing work “for” an enterprise.
§ 779.234 - Establishments whose only regular employees are the owner or members of his immediate family.
§ 779.235 - Other “enterprises.”
Employees Handling, Selling, or Otherwise Working on Goods That Have Been Moved in or Produced for Commerce by Any Person
§ 779.240 - Employees “handling * * * or otherwise working on goods.”
§ 779.241 - Selling.
§ 779.242 - Goods that “have been moved in” commerce.
§ 779.243 - Goods that have been “produced for commerce by any person.”
Covered Enterprises
§ 779.236 - In general.
§ 779.237 - Enterprise engaged in commerce or in the production of goods for commerce.
§ 779.238 - Engagement in described activities determined on annual basis.
§ 779.239 - Meaning of “engaged in commerce or in the production of goods for commerce.”
Common Business Purpose
§ 779.212 - Enterprise must consist of related activities performed for a “common business purpose.”
§ 779.213 - What is a common business purpose.
§ 779.214 - “Business” purpose.
Unified Operation or Common Control
§ 779.215 - General scope of terms.
§ 779.216 - Statutory construction of the terms.
§ 779.217 - “Unified operation” defined.
§ 779.218 - Methods to accomplish “unified operation.”
§ 779.219 - Unified operation may be achieved without common control or common ownership.
§ 779.220 - Unified operation may exist as to separately owned or controlled activities which are related.
§ 779.221 - “Common control” defined.
§ 779.222 - Ownership as factor.
§ 779.223 - Control where ownership vested in individual or single organization.
§ 779.224 - Common control in other cases.
Covered Retail Enterprise
§ 779.244 - “Covered enterprises” of interest to retailers of goods or services.
§ 779.245 - Conditions for coverage of retail or service enterprises.
The Gasoline Service Establishment Enterprise
§ 779.254 - Summary of coverage and exemptions prior to and following the 1966 amendments.
§ 779.255 - Meaning of “gasoline service establishment.”
§ 779.256 - Conditions for enterprise coverage of gasoline service establishments.
§ 779.257 - Exemption applicable to gasoline service establishments under the prior Act.
Related Activities
§ 779.205 - Enterprise must consist of “related activities.”
§ 779.206 - What are “related activities.”
§ 779.207 - Related activities in retail operations.
§ 779.208 - Auxiliary activities which are “related activities.”
§ 779.209 - Vertical activities which are “related activities.”
§ 779.210 - Other activities which may be part of the enterprise.
§ 779.211 - Status of activities which are not “related.”
Computing the Annual Volume
§ 779.265 - Basis for making computations.
§ 779.266 - Methods of computing annual volume of sales or business.
§ 779.267 - Fluctuations in annual gross volume affecting enterprise coverage and establishment exemptions.
§ 779.268 - Grace period of 1 month for computation.
§ 779.269 - Computations for a new business.