-xviii- Making Sales of Goods and Services “Recognized as Retail” 29 CFR §779.314. “Goods” and “services” defined.............................................................................................................................................203 29 CFR §779.315. Traditional local retail or service establishments...............................................................................................................203 29 CFR §779.316. Establishments outside “retail concept” not within statutory definition lack first requirement.................................203 29 CFR §779.317. Partial list of establishments lacking “retail concept.”. .....................................................................................................203 29 CFR §779.318. Characteristics and examples of retail or service establishments.. .................................................................................205 29 CFR §779.319. A retail or service establishment must be open to general public.. .................................................................................205 29 CFR §779.320. Partial list of establishments whose sales or service may be recognized as retail.. ......................................................205 29 CFR §779.321. Inapplicability of “retail concept” to some types of sales or services of an eligible establishment............................206 “Recognized” as Retail “in the Particular Industry” 29 CFR §779.322. Second requirement for qualifying as a “retail or service establishment.”......................................................................206 29 CFR §779.323. Particular industry.. ................................................................................................................................................................206 29 CFR §779.324. Recognition “in.”. ....................................................................................................................................................................207 29 CFR §779.325. Functions of the Secretary and the courts.. ........................................................................................................................207 29 CFR §779.326. Sources of information..........................................................................................................................................................207 29 CFR §779.327. Wholesale sales.. .....................................................................................................................................................................207 29 CFR §779.328. Retail and wholesale distinguished.. ....................................................................................................................................207 29 CFR §779.329. Effect of type of customer and type of goods or services.................................................................................................208 Sales Not Made for Resale 29 CFR §779.330. Third requirement for qualifying as a “retail or service establishment.”.........................................................................208 29 CFR §779.331. Meaning of sales “for resale.”................................................................................................................................................208 29 CFR §779.332. Resale of goods in an altered form or as parts or ingredients of other goods or services............................................208 29 CFR §779.333. Goods sold for use as raw materials in other products.. ...................................................................................................208 29 CFR §779.334. Sales of services for resale.. ..................................................................................................................................................209 29 CFR §779.335. Sales of building materials for residential or farm building construction.......................................................................209 29 CFR §779.336. Sales of building materials for commercial property construction.................................................................................209 General Tests of Exemption Under Section 13(a)(2) 29 CFR §779.337. Requirements of exemption summarized............................................................................................................................209 29 CFR §779.338. Effect of 1961 and 1966 amendments...................................................................................................................................209 Sales Made Within the State 29 CFR §779.339. More than 50 percent intrastate sales required..................................................................................................................210 29 CFR §779.340. Out-­of-­State customers.. ........................................................................................................................................................210 29 CFR §779.341. Sales “made within the State” and “engagement in commerce” distinguished...............................................................210 Computing Annual Dollar Volume and Combination of Exemptions 29 CFR §779.342. Methods of computing annual volume of sales..................................................................................................................210 29 CFR §779.343. Combinations of exemptions.. ..............................................................................................................................................210 Engaging in Manufacturing and Processing Activities Section 13(a)(4) 29 CFR §779.345. Exemption provided in section 13(a)(4)..............................................................................................................................210 29 CFR §779.346. Requirements for exemption summarized.. ........................................................................................................................210 29 CFR §779.347. Exemption limited to “recognized retail establishment” factories not exempt.............................................................211 29 CFR §779.348. Goods must be made at the establishment which sells them.. .........................................................................................211 29 CFR §779.349. The 85-­percent requirement.. ................................................................................................................................................211 29 CFR §779.350. The section 13(a)(4) exemption does not apply to service establishments....................................................................211 Engaging in Contract Telegraph Agency Operations Section 13(a)(11) 29 CFR §779.351. Exemption provided...............................................................................................................................................................211 29 CFR §779.352. Requirements for exemption.................................................................................................................................................211 Classification of Sales and Establishments in Certain Industries 29 CFR §779.353. Basis for classification.. .........................................................................................................................................................212 Lumber and Building Materials Dealers 29 CFR §779.354. Who may qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ..................................................................................212 29 CFR §779.355. Classification of lumber and building materials sales........................................................................................................212 29 CFR §779.356. Application of exemptions to employees.. ..........................................................................................................................212 Coal Dealers 29 CFR §779.357. May qualify as exempt 13(a)(2) establishments classification of coal sales..................................................................213 Ice Manufacturers and Ice Dealers 29 CFR §779.358. May qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ...........................................................................................213 Liquefied-­Petroleum-­Gas and Fuel Oil Dealers 29 CFR §779.359. May qualify as exempt 13(a)(2) establishments.. ...............................................................................................................214 29 CFR §779.360. Classification of liquefied-­petroleum-­gas sales.. .................................................................................................................214 29 CFR §779.361. Classification of other fuel oil sales.....................................................................................................................................214 Feed Dealers 29 CFR §779.362. May qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ...........................................................................................214 Monument Dealers 29 CFR §779.363. May qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ...........................................................................................215 Frozen-­Food Locker Plants 29 CFR §779.364. May qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ...........................................................................................215
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-xviii- Making Sales of Goods and Services “Recognized as Retail” 29 CFR §779.314. “Goods” and “services” defined.............................................................................................................................................203 29 CFR §779.315. Traditional local retail or service establishments...............................................................................................................203 29 CFR §779.316. Establishments outside “retail concept” not within statutory definition lack first requirement.................................203 29 CFR §779.317. Partial list of establishments lacking “retail concept.”. .....................................................................................................203 29 CFR §779.318. Characteristics and examples of retail or service establishments.. .................................................................................205 29 CFR §779.319. A retail or service establishment must be open to general public.. .................................................................................205 29 CFR §779.320. Partial list of establishments whose sales or service may be recognized as retail.. ......................................................205 29 CFR §779.321. Inapplicability of “retail concept” to some types of sales or services of an eligible establishment............................206 “Recognized” as Retail “in the Particular Industry” 29 CFR §779.322. Second requirement for qualifying as a “retail or service establishment.”......................................................................206 29 CFR §779.323. Particular industry.. ................................................................................................................................................................206 29 CFR §779.324. Recognition “in.”. ....................................................................................................................................................................207 29 CFR §779.325. Functions of the Secretary and the courts.. ........................................................................................................................207 29 CFR §779.326. Sources of information..........................................................................................................................................................207 29 CFR §779.327. Wholesale sales.. .....................................................................................................................................................................207 29 CFR §779.328. Retail and wholesale distinguished.. ....................................................................................................................................207 29 CFR §779.329. Effect of type of customer and type of goods or services.................................................................................................208 Sales Not Made for Resale 29 CFR §779.330. Third requirement for qualifying as a “retail or service establishment.”.........................................................................208 29 CFR §779.331. Meaning of sales “for resale.”................................................................................................................................................208 29 CFR §779.332. Resale of goods in an altered form or as parts or ingredients of other goods or services............................................208 29 CFR §779.333. Goods sold for use as raw materials in other products.. ...................................................................................................208 29 CFR §779.334. Sales of services for resale.. ..................................................................................................................................................209 29 CFR §779.335. Sales of building materials for residential or farm building construction.......................................................................209 29 CFR §779.336. Sales of building materials for commercial property construction.................................................................................209 General Tests of Exemption Under Section 13(a)(2) 29 CFR §779.337. Requirements of exemption summarized............................................................................................................................209 29 CFR §779.338. Effect of 1961 and 1966 amendments...................................................................................................................................209 Sales Made Within the State 29 CFR §779.339. More than 50 percent intrastate sales required..................................................................................................................210 29 CFR §779.340. Out-­of-­State customers.. ........................................................................................................................................................210 29 CFR §779.341. Sales “made within the State” and “engagement in commerce” distinguished...............................................................210 Computing Annual Dollar Volume and Combination of Exemptions 29 CFR §779.342. Methods of computing annual volume of sales..................................................................................................................210 29 CFR §779.343. Combinations of exemptions.. ..............................................................................................................................................210 Engaging in Manufacturing and Processing Activities Section 13(a)(4) 29 CFR §779.345. Exemption provided in section 13(a)(4)..............................................................................................................................210 29 CFR §779.346. Requirements for exemption summarized.. ........................................................................................................................210 29 CFR §779.347. Exemption limited to “recognized retail establishment” factories not exempt.............................................................211 29 CFR §779.348. Goods must be made at the establishment which sells them.. .........................................................................................211 29 CFR §779.349. The 85-­percent requirement.. ................................................................................................................................................211 29 CFR §779.350. The section 13(a)(4) exemption does not apply to service establishments....................................................................211 Engaging in Contract Telegraph Agency Operations Section 13(a)(11) 29 CFR §779.351. Exemption provided...............................................................................................................................................................211 29 CFR §779.352. Requirements for exemption.................................................................................................................................................211 Classification of Sales and Establishments in Certain Industries 29 CFR §779.353. Basis for classification.. .........................................................................................................................................................212 Lumber and Building Materials Dealers 29 CFR §779.354. Who may qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ..................................................................................212 29 CFR §779.355. Classification of lumber and building materials sales........................................................................................................212 29 CFR §779.356. Application of exemptions to employees.. ..........................................................................................................................212 Coal Dealers 29 CFR §779.357. May qualify as exempt 13(a)(2) establishments classification of coal sales..................................................................213 Ice Manufacturers and Ice Dealers 29 CFR §779.358. May qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ...........................................................................................213 Liquefied-­Petroleum-­Gas and Fuel Oil Dealers 29 CFR §779.359. May qualify as exempt 13(a)(2) establishments.. ...............................................................................................................214 29 CFR §779.360. Classification of liquefied-­petroleum-­gas sales.. .................................................................................................................214 29 CFR §779.361. Classification of other fuel oil sales.....................................................................................................................................214 Feed Dealers 29 CFR §779.362. May qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ...........................................................................................214 Monument Dealers 29 CFR §779.363. May qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ...........................................................................................215 Frozen-­Food Locker Plants 29 CFR §779.364. May qualify as exempt 13(a)(2) or 13(a)(4) establishments.. ...........................................................................................215

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