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Section 794.1
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Purpose of this part |
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Section 794.2
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Matters discussed in this part |
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Section 794.3
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Significance of official interpretations |
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Section 794.4
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Basic support for interpretations |
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Section 794.5
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Reliance on interpretations |
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Section 794.6
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Interpretations made, continued, and superseded by this part |
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Section 794.7
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The statutory provision |
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Section 794.100
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Intended scope of exemption |
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Section 794.101
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Guides for construing exemptions |
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Section 794.102
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Dependence of exemption on engagement in described distribution |
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Section 794.103
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Enterprises engaged in described distribution and in other activities |
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Section 794.104
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Other requirements for exemption |
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Section 794.105
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Statutory definition of ``enterprise |
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Section 794.106
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Scope of enterprise must be known before exemption tests can be applied |
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Section 794.108
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Statutory basis for inclusion of activities in enterprise |
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Section 794.109
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Activities excluded from the enterprise by the statute |
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Section 794.110
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General characteristics of the statutory enterprise |
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Section 794.111
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Only independent and local enterprises qualify for exemption |
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Section 794.112
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The enterprise must be ``local |
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Section 794.113
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The enterprise must be ``independently owned and controlled |
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Section 794.114
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Effect of franchises and other arrangements |
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Section 794.117
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Effect of unrelated activities |
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Section 794.118
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Dependence of exemption on sales volume of the enterprise |
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Section 794.119
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Meaning of ``annual gross volume of sales |
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Section 794.120
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Exclusion of excise taxes |
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Section 794.121
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Ascertainment of ``annual'' gross sales volume |
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Section 794.122
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Method of computing annual volume of sales |
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Section 794.123
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Computations on a fiscal year basis |
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Section 794.124
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Grace period of 1 month for compliance |
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Section 794.125
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Computations for a new business |
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Section 794.126
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Exemption conditioned on making 75 percent of sales within the State |
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Section 794.127
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Sales made to out-of-State customers |
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Section 794.128
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Sales ``made within the State'' not limited to noncovered activity |
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Section 794.129
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Not more than 25 percent of sales may be to customers engaged in bulk distribution of petroleum products for resale |
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Section 794.130
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Distribution ``for resale |
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Section 794.134
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Employees who are exempt |
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Section 794.135
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Employees whose activities may qualify them for exemption |
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Section 794.136
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Effect of activities other than ``wholesale or bulk distribution of petroleum products |
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Section 794.137
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Workweek unit in applying the exemption |
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Section 794.138
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Exempt and nonexempt activities in the workweek |
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Section 794.139
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Compensation requirements for a workweek under section 7(b)(3) |
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Section 794.140
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Workweeks when hours worked do not exceed 12 in any day or 56 in the week; compensation requirements |
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Section 794.141
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Special compensation when overtime in excess of 12 daily or 56 weekly hours is worked in the workweek |
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Section 794.142
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Work exempt under another section of the Act |
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Section 794.143
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Records to be maintained |
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Section 794.144
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Purpose and scope |