Subpart D—Exemptions for Certain Retail or Service Establishments
- General Principles (§§ 779.300 - 779.301)
- “Establishment” Basis of Exemptions (§§ 779.302 - 779.311)
- Statutory Meaning of Retail or Service Establishment (§§ 779.312 - 779.313)
- Making Sales of Goods and Services “Recognized as Retail” (§§ 779.314 - 779.321)
- “Recognized” as Retail “in the Particular Industry” (§§ 779.322 - 779.329)
- Sales Not Made for Resale (§§ 779.330 - 779.336)
- 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)
- 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)