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