STORES — computer — wholesale or retail — including Outside Salespersons
This classification applies to each location of an employer at which the sale of computers, computer peripheral equipment, computer software, computer accessories, computer parts and computer supplies equals or exceeds 75% of gross receipts and not less than 10% of gross receipts is derived from the sale of computers, which include but are not limited to desktops, laptops, servers or tablets. Computer peripheral equipment includes but is not limited to monitors, printers, scanners, or computer mice, keyboards, webcams, disk drives, external storage devices, motherboards, modems or routers. For purposes of administering this classification, cellular telephones are not computers or computer peripheral equipment. Refer to Classification 8017(1), Stores — retail.
The installation, service or repair of computers or computer systems at the store or at customers' locations shall be separately classified as 5193, Computer or Telephone System or Equipment Installation, Service or Repair.
The manufacture of computers or computer peripheral equipment, or shop repair of computers or computer peripheral equipment by the manufacturer, shall be classified as 3681(2), Computer or Computer Peripheral Equipment Mfg.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: STORES — computer — wholesale or retail — including Outside Salespersons Footnote: This classification applies to each location of an employer at which the sale of computers, computer peripheral items, computer software, computer accessories, computer parts and computer supplies equals or exceeds 75% of gross receipts and not less than 10% of gross receipts is derived from the sale of computers, which include but are not limited to laptops, personal computers, servers, tablets and notebooks. For purposes of administering this classification, cellular telephones are not computers or computer peripheral items. Refer to Classification 8017(1), Stores — retail. The manufacture of computers shall be classified as 3681(2), Computer or Computer Peripheral Equipment Mfg. The installation, service or repair of computers or computer systems at the store or at customers' locations shall be separately classified. The installation, service or repair of computers or computer systems at the store or at customers' locations shall be separately classified as 5193, Computer or Telephone System or Equipment Installation, Service or Repair. | 9/1/2022 |
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