STORES — convenience — retail
This classification applies to each separate store location open after 11:00 PM any night of the week; having less than 5,000 square feet devoted to the display and sale of merchandise; and selling a variety of grocery, snack and convenience items, including but not limited to bread, processed packaged food items, canned foods, snack foods, prepackaged sandwiches, canned or bottled beverages, coffee, tea, dairy products, flour, sugar, condiments, soap, toiletries, pet food, charcoal, cigarettes, magazines and sundries.
Stores engaged primarily (over 50% of gross receipts) in the sale of grocery items that do not meet the operating hours or size qualifications described above shall be classified as 8006(1), Stores — groceries — retail.
Stores meeting the qualifications contained in the footnote under Classification 8060, Stores — wine, beer or spirits, shall be assigned to 8060.
Stores engaged in the sale of gasoline or automobile services shall be classified in accordance with Section IV, Rule 5, Stores.
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, Rule 5, Stores.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: STORES — convenience — retail Footnote: This classification applies to each separate store location open after 11:00 PM any night of the week; having less than 5,000 square feet devoted to the display and sale of merchandise; and selling a variety of grocery, snack and convenience items, including but not limited to bread, processed packaged food items, canned foods, snack foods, prepackaged sandwiches, canned or bottled beverages, coffee, tea, dairy products, flour, sugar, condiments, soap, toiletries, pet food, charcoal, cigarettes, magazines and sundries. Stores engaged primarily (over 50% of gross receipts) in the sale of grocery items that do not meet the operating hours or size qualifications described above shall be classified as 8006(1), Stores — groceries — retail. Stores meeting the qualifications contained in the footnote under Classification 8060, Stores — wine, beer or spirits, shall be assigned to 8060. Stores engaged in the sale of gasoline or automobile services shall be classified in accordance with Section IV, Rule 6, Stores. 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. | 1/1/2019 |
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