STORES — groceries — retail
This classification applies to stores primarily (over 50% of gross receipts) engaged in the sale of grocery items, including but not limited to fresh or frozen produce, dairy products, cereals, canned goods, frozen foods, bread, condiments, herbal spices or flavorings, baking supplies, flour, soft drinks, coffee, tea, delicatessen style meats, salads, and cheeses.
The following departments shall be separately classified:
- Fresh meat (cutting or wrapping)
- Bakery
- 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, Rule 5, Stores.
Stores engaged in the sale of grocery, snack and convenience items, having less than 5,000 square feet devoted to the display and sale of merchandise and open after 11:00 PM any night of the week shall be classified as 8061, Stores — convenience.
Stores engaged in the sale of gasoline or automobile services shall be classified in accordance with Section IV, Rule 5, Stores.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: STORES — groceries — retail
Footnote: This classification applies to stores primarily (over 50% of gross receipts) engaged in the sale of grocery items, including but not limited to fresh or frozen produce, dairy products, cereals, canned goods, frozen foods, bread, condiments, herbal spices or flavorings, baking supplies, flour, soft drinks, coffee, tea, delicatessen style meats, salads, and cheeses. The following departments shall be separately classified:
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 6, Stores. Stores engaged in the sale of grocery, snack and convenience items, having less than 5,000 square feet devoted to the display and sale of merchandise and open after 11:00 PM any night of the week shall be classified as 8061, Stores — convenience. Stores engaged in the sale of gasoline or automobile services shall be classified in accordance with Section IV, Rule 6, Stores. | 9/1/2021 |
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