The annual gross volume of sales of an enterprise consists of its
gross receipts from all types of sales during a 12-month period
(Sec. 794.122). The gross volume derived from all sales transactions is
included, and will embrace among other things receipts from service,
credit, or similar charges. However, credits for goods returned or
exchanged (as distinguished from ``trade-ins''), rebates, discounts, and
the like are not ordinarily included in the annual gross volume of
sales. In determining whether the million dollar limit on annual gross
sales volume is or is not exceeded, the sales volume from all the
related activities which constitute the enterprise must be included; the
dollar volume of the entire business in all establishments is added
together. Thus, the gross volume of sales will include the receipts from
sales made by any gasoline service stations of the enterprise, as well
as the sales made by any other establishments of the enterprise. These
principles and their application are considered in more detail in parts
776 and 779 of this chapter, which contain general discussions of
``annual gross volume'' as used in other provisions of the Act.
