In the case of an enterprise which has one or more retail or service
establishments, all of the activities which are performed for the
furtherance of the common business purpose of operating the retail or
service establishments are ``related activities.'' It is not material
that the enterprise sells different goods or provides different
services, or that it operates separate retail or service establishments.
As stated in the definition, the enterprise includes all related
activities whether performed ``in one or more establishments.'' Since
the activities performed by one retail or service establishment are the
``same or similar'' to the activities performed by another, they are, as
such, ``related activities.'' (See Senate Report No. 145, 87th Cong. 1st
Sess. p. 41.) For example, in operations of a single retailing business
a drug store may sell a large variety of different products, and a
grocery store may sell clothing and furniture and other goods. Clearly
all of these activities are ``related.'' Similarly it is clear that all
activities of a department store are ``related activities,'' even if the
store sells a great variety of different types of goods and services and
even if, as in some cases, the departmentalized business is conducted in
more than one location, as where the department selling garden supplies
or electrical appliances is located on separate premises. Whether on the
same premises or at separate locations, the activities involved in
retail selling of goods or services, of any type, are related activities
and they will be considered one enterprise where they are performed,
through unified operation or common control, for a common business
purpose.
