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