The statutory definition of the term ``retail or service
establishment'' found in section 13(a)(2), clearly provides that an
establishment to be a ``retail or service establishment'': (a) Must
engage in the making of sales of goods or services; and (b) 75 percent
of its sales of goods or services, or of both, must be recognized as
retail in the particular industry; and (c) not over 25 percent of its
sales of goods or services, or of both, may be sales for resale. These
requirements are discussed below in Secs. 779.314 through 779.341.
