STORES — fruit or vegetables — retail
This classification applies to stores principally (in excess of 50% of gross receipts) engaged in the sale of fresh produce.
The following departments shall be separately classified:
- Fresh meat (cutting or wrapping)
- Hot food (preparation or serving)
For purposes of determining gross receipts, only the portion of lottery ticket sales identified by the California State Lottery as commission shall be included in the calculation. Refer to Section IV, Special Industry Classification Procedures, Rule 6, Stores.
Stores principally engaged in the sale of grocery items shall be classified as 8006(1), Stores — groceries and provisions — retail.
|Shown below is the previously published phraseology and footnote||Effective Date|
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