The tests as to whether an establishment qualifies for exemption
under section 13(a)(2) of the Act are specified in terms of the ``annual
dollar volume of sales'' of goods or of services (or both) and
percentages thereof. The ``annual dollar volume of sales'' of an
establishment consists of the gross receipts from all sales of the
establishment during a 12-month period. The methods of computing it for
purposes of determining whether the establishment qualifies under the
tests of the exemption are the same as the methods of calculating
whether the annual gross volume of sales or business of an enterprise or
an establishment meets the statutory dollar tests for coverage. These
are discussed in Secs. 779.265 to 779.269. However, for purposes of the
exemption tests the specified percentages are based on annual dollar
volume before deduction of those taxes which are excluded in determining
whether the $250,000 test is met. The exemption tests are in terms of
the annual dollar volume of the establishment. This will include dollar
volume from transactions with other establishments in the same
enterprise, even though such transactions within an enterprise may not
be part of the annual gross volume of the enterprise's sales made or
business done (see Sec. 779.259).
