8046
Phraseology
STORES — automobile or truck parts or accessories — wholesale or retail — including Outside Salespersons
Footnote
This classification applies to stores engaged in the sale of automobile or truck parts and/or accessories, including but not limited to spark plugs, condensers, points, ignition wires, fuel filters, heater hoses, fan belts, gaskets, water pumps, alternators, carburetors, batteries, transmission fluid, oil, oil additives, windshield wipers or replacement blades, mechanic’s tools, car waxes andor cleaners, seat covers, tire chains and mirrors. This classification also applies to stores engaged in the sale of automobile or truck batteries.
Recapping or retreading of tires shall be separately classified.
The machining and rebuilding of used automobile parts shall be separately classified as 3828, Automobile or Truck Parts Rebuilding.
Automobile or truck parts or accessories stores at which the sale of rubber tires exceeds 10% of the total gross receipts shall be classified as 8388, Rubber Tire Dealers.
This classification does not apply to the sale of used automobile or truck parts or accessories that were dismantled by the employer. Such operations shall be classified as 3821, Automobile or Truck Dismantling.
This classification does not apply to an automobile or truck dealer that maintains a department for the sale of parts or accessories. Such operations shall be classified as 8391, Automobile or Truck Dealers.
Approved Pure Premium Rates
| Effective Date | Pure Premium Rate | Note |
|---|---|---|
| $2.69 | New/Renewal | |
| $2.63 | New/Renewal | |
| $2.83 | New/Renewal |
Previous Phraseology and Footnote
Phraseology:
STORES — automobile or truck parts or accessories — wholesale or retail — including Inside Salespersons or Outside Salespersons
At a particular location, Classification 8046 shall not be used for division of payroll in connection with Classification 3821, Automobile or Truck Dismantling, unless the operation described by Classification 8046 constitutes a separate and distinct enterprise having no connection with the operations covered by Classification 3821.
Footnote:
Recapping or retreading of tires shall be separately classified.
Automobile or truck parts or accessories stores at which the sale of rubber tires exceeds 10% of the total gross receipts shall be classified as 8388, Rubber Tire Dealers.
This classification does not apply to an automobile or truck dealer that maintains a department for the sale of parts or accessories. Such operations shall be classified as 8391, Automobile or Truck Dealers.
Industry Group/Related Classifications:
Stores
Rules:
USRP, Part 3, Section IV, Rule 6, Stores