29 C.F.R. § 779.327
Wholesale sales
A wholesale sale, of course, is not recognized as a retail sale. If an establishment derives more than 25 percent of its annual dollar volume from sales made at wholesale, it clearly cannot qualify as a retail and service establishment. It must be remembered, however, that what is a retail sale for purposes of a sales tax law is not necessarily a retail sale for purposes of the statutory definition of the term “retail or service establishment”. Similarly, a showing that sales of goods or services are not wholesale or are made to the ultimate consumer and are not for resale does not necessarily prove that such sales or services are recognized in the particular industry as retail. (Wirtz v. Steepleton General Tire Co., 388 U.S. 190.)
Notes of Decisions
Cited in 3
cases, 1968–2010 · leading case: Alvarado v. Corp. Cleaning Serv., Inc., 719 F. Supp. 2d 935 (N.D. Ill. 2010).
Alvarado v. Corp. Cleaning Serv., Inc., 719 F. Supp. 2d 935 (N.D. Ill. 2010). “328 (a) (“Quantities which are materially in excess of * * * the standard * * * quantity of goods which is recognized in an industry as the subject of a retail sale * * * are generally regarded as wholesale and not retail quantities”); 29 C.F.R. § 779.327 (“A wholesale sale, of…”
Wirtz v. Campus Chefs, Inc., 303 F. Supp. 1112 (N.D. Ga. 1968). “Based upon “the well-settled habits of business, traditional understanding and common knowledge,” it is retail. 29 CFR § 779.323 . Its “sales are numerous and involve small quantities of goods and services,” are received by the “general consuming public” and easily…”
Schultz v. Crotty Bros. Dallas, Inc., 304 F. Supp. 191 (W.D. Tex. 1969). “29 C.F.R. § 779.327 . The conclusion then is that the defendant’s business should qualify as a retail establishment.”
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