STORES — groceries and provisions — 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 items, including 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 in the sale of groceries and provisions that do not meet the qualifications described above shall be classified as 8006(1), Stores — groceries and provisions — 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 assigned to the applicable store classification if the sale of merchandise in the store, other than gasoline or automobile services, exceeds twenty-five percent (25%) of the total annual receipts for the location.
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.
|Shown below is the previously published phraseology and footnote||Effective Date|
Stores meeting the qualifications contained in the footnote under 8060, Stores — wine, beer or spirits — retail, shall be assigned to 8060.
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