There are types of establishments in industries where it is not
readily apparent whether a retail concept exists and whether or not the
exemption can apply. It, therefore, is not possible to give a complete
list of the types of establishments that have no retail concept. It is
possible, however, to give a partial list of establishments to which the
retail concept does not apply. This list is as follows:
Accounting firms.
Adjustment and credit bureaus and collection agencies (Mitchell v.
Rogers d.b.a. Commercial Credit Bureau, 138 F. Supp. 214 (D. Hawaii);
Mill v. United States Credit Bureau, 1 WH Cases 878, 5 Labor Cases par.
60,992 (S.D.Calif.).
Advertising agencies including billboard advertising.
Air-conditioning and heating systems contractors.
Aircraft and aeronautical equipment; establishments engaged in the
business of dealing in.
Airplane crop dusting, spraying and seeding firms.
Airports, airport servicing firms and fixed base operators.
Ambulance service companies.
Apartment houses.
Armored car companies.
Art; commercial art firms.
Auction houses (Fleming v. Kenton Whse., 41 F. Supp. 255).
Auto-wreckers' and junk dealers' establishments (Bracy v. Luray, 138 F.
2d 8 (CA-4); Edwards v. South Side Auto Parts (Mo. App.) 180 SW 2d 1015.
(These typically sell for resale.)
Automatic vending machinery; establishments engaged in the business of
dealing in.
Banks (both commercial and savings).
Barber and beauty parlor equipment; establishments engaged in the
business of dealing in.
Blacksmiths; industrial.
Blue printing and photostating establishments.
Booking agencies for actors and concert artists.
Bottling and bottling equipment and canning machinery; establishments
engaged in the business of dealing in.
Broadcasting companies.
Brokers, custom house; freight brokers; insurance brokers, stock or
commodity brokers.
Building and loan associations.
Building contractors.
Burglar alarms; establishments engaged in furnishing, installing and
repairing for commercial establishments (Walling v. Thompson, 65 F.
Supp. 686 (S.D. Calif.)).
Burial associations (Gilreath v. Daniel (C.A. 8), 19 WH Cases 370).
Butchers' equipment; establishments engaged in the business of dealing
in.
Chambers of Commerce.
Chemical equipment; establishments engaged in the business of dealing
in.
Clubs and fraternal organizations with a select or restricted
membership.
Common and contract carriers; establishments engaged in providing
services, fuel, equipment, or other goods or facilities for the
operation of such carriers (Idaho Sheet Metal Works v. Wirtz, 383 U.S.
190, rehearing denied 383 U.S. 963; Wirtz v. Steepleton General Tire
Co., Inc. 383 U.S. 190, rehearing denied 383 U.S. 963; Boutell v.
Whaling).
Common carrier stations and terminals.
Construction contractors.
Contract Post Offices.
Credit companies, including small loan and personal loan companies
(Mitchell v. Kentucky Finance Co., 359 U.S. 290).
Credit rating agencies.
Dentists' offices.
Dentists supply and equipment establishments.
Detective agencies.
Doctors' offices.
Dry cleaners (see 95 Cong. Rec., p. 12503 and Sec. 779.337 (b) of this
part).
Drydock companies.
Drydock
Dye houses, commercial (Walling v. Kerr, 47 F. Supp. 852 (E.D. Pa)).
Duplicating, addressing, mailing, mail listings, and letter stuffing
establishments (Goldberg v. Roberts d.b.a. Typing and Mailing Unlimited,
15 WH Cases 100, 42 L.C. par. 31,126 (CA-9; Durkin v. Shone, 112 F.
Supp. 375 (E.D. Tenn.); Hanzley v. Hooven Letters, 44 N.Y.S. 2d 398
(City Ct. N.Y. 1943).
Educational institutions (for express exclusion see Sec. 779.337(b)).
Electric and gas utilities (Meeker Cooperative Light & Power Assn. v.
Phillips, 158 F. 2d 698 (CA-8); New Mexico Public Service Co. v. Engel,
145 F. 2d 636 (CA-10); Brown v. Minngas Co., 51 F. Supp. 363 (D.
Minn.)).
Electric signs; establishments engaged in making, installing and
servicing.
Elevators; establishments engaged in repairing (Cf. Muldowney v. Seaberg
Elevator Co., 39 F. Supp. 275 (E.D.N.Y.)).
Employment Agencies (Yunker v. Abbye Employment Agency, Inc., 32 N.Y.S.
2d 715 (N.Y.C. Munic. Ct. 1942)).
Engineering firms.
Factors.
Filling station equipment; establishments engaged in the business of
dealing in.
Finance companies (Mitchell v. Kentucky Finance Co., 359 U.S. 290).
Flying schools.
Gambling establishments.
Geological surveys; firms engaged in making.
Heating and air conditioning systems contractors.
Hospital equipment (such as operating instruments, X-ray machines,
operating tables, etc.); establishments engaged in the business of
dealing in.
Insurance; mutual, stock and fraternal benefit, including insurance
brokers, agents, and claims adjustment offices.
Income tax return preparers.
Investment counseling firms.
Jewelers' equipment; establishments engaged in the business of dealing
in.
Job efficiency checking and rating; establishments engaged in the
business of supplying.
Labor unions.
Laboratory equipment; establishments engaged in the business of dealing
in.
Landscaping contractors.
Laundries (see 95 Cong. Rec. p. 12503 and Sec. 779.337 (b) of this
part).
Laundry; establishments engaged in the business of dealing in commercial
laundry equipment.
Lawyers' offices.
Legal concerns engaged in compiling and distributing information
regarding legal developments.
License and legal document service firms.
Loan offices (see credit companies).
Loft buildings or office buildings, concerns engaged in renting and
maintenance of (Kirschbaum v. Walling, 316 U.S. 517; Statement of
Senator Holland, 95 Cong. Rec., p. 12505).
Machinery and equipment, including tools--establishments engaged in
selling or servicing of construction, mining, manufacturing and
industrial machinery, equipment and tools (Roland Electric Co. v.
Walling, 326 U.S. 657; Guess v. Montaque, 140 F. 2d 500 (CA-4); cf.
Walling v. Thompson, 65 F. Supp. 686 (S.D. Calif.)).
Magazine subscription agencies (Wirtz v. Keystone Serv. (C.A. 5), 418 F.
2d 249).
Medical and dental clinics.
Medical and dental laboratories.
Medical and dental laboratory supplies; establishments engaged in the
business of dealing in.
Messenger; firms engaged in furnishing commercial messenger service
(Walling v. Allied Messenger Service, 47 F. Supp. 773 (S.D.N.Y.)).
Newspaper and magazine publishers.
Oil well drilling; companies engaged in contract oil well drilling.
Oil well surveying firms (Straughn v. Schlumberger Well Surveying Corp.,
72 F. Supp. 511 (S.D. Tex.)).
Packing companies engaged in slaughtering livestock (Walling v. Peoples
Packing Co., 132 F. 2d 236 (CA-10)).
Painting contractors.
Pharmacists' supplies; establishments engaged in the business of dealing
in.
Photography, commercial, establishments engaged in.
Plumbers' equipment; establishments engaged in the business of dealing
in.
Plumbing contractors.
Press clipping bureaus.
Printers' and lithographers' supplies; establishments engaged in the
business of dealing in.
Printing and binding establishments (Casa Baldridge, Inc. v. Mitchell,
214 F. 2d 703 (CA-1)).
Protection and Shopping services for industry; establishments engaged in
supplying (Durkin v. Joyce Agency, Inc., 110 F. Supp. 918 (N.D. Ill.)
affirmed sub nom. Mitchell v. Joyce Agency, Inc., 348 U.S. 945).
Quarris (Walling v. Partee, 3 WH Cases 543, 7 Labor Cases, par. 61,721
(M.D. Tenn.)).
Radio and television broadcasting stations and studios.
Ready-mix concrete suppliers.
Real estate companies.
Roofing contractors.
Schools (except schools for mentally or physically handicapped or gifted
children): (All now excluded, see Sec. 779.337(b)).
School supply distributors.
Security dealers.
Sheet metal contractors.
Ship equipment, commercial; establishments engaged in the business of
dealing in.
Shopping analysts services.
Siding and insulation contractors.
Sign-painting shops.
Special trade contractors (construction industry).
Stamp and coupon redemption stores.
Statistical reporting, business and financial data; establishments
engaged in furnishing.
Store equipment; establishments engaged in the business of dealing in.
Tax services.
Telegraph and cable companies.
Telephone companies; (Schmidt v. Peoples Telephone Union of Maryville,
Mo., 138 F. 2d 13 (CA-8)).
Telephone answer service; establishments engaged in furnishing.
(Telephone Answering Service v. Goldberg, 15 WH Cases 67, 4 L.C. par.
31,104 (CA-1)).
Title and abstract companies.
Tobacco auction warehouses (Fleming v. Kenton Loose Leaf Tobacco
Warehouse Co., 41 F. Supp. 255 (E.D. Ky.); Walling v. Lincoln Loose Leaf
Warehouse Co., 59 F. Supp. 601 (E.D. Tenn.)).
Toll bridge companies.
Trade associations.
Transportation equipment, commercial; establishments engaged in the
business of dealing in.
Transportation companies.
Travel agencies.
Tree removal firms.
Truck stop establishments (Idaho Sheet Metal Works, Inc., v. Wirtz, 383
U.S. 190, rehearing denied 383 U.S. 963; Wirtz v. Steepleton General
Tire Co., Inc., 383 U.S. 190, rehearing denied 383 U.S. 963).
Trust companies.
Undertakers' supplies; establishments engaged in the business of dealing
in.
Wagers, establishments accepting, as business in which they are engaged.
Warehouse companies; commercial or industrial (Walling v. Public Quick
Freezing and Cold Storage Co., 62 F. Supp. 924 (S.D. Fla.)).
Warehouses equipment and supplies; establishments engaged in the
business of dealing in.
Waste removal contractors.
Watchmen, guards and detectives for industries; establishments engaged
in supplying (Walling v. Sondock, 132 F. 2d 77 (CA-5); Walling v.
Wattam, 3 WH Cases 726, 8 Labor Cases, par. 62,023 (W.D. Tenn., 1943);
Walling v. Lum, 4 WH Cases 465, 8 Labor Cases, par. 62,185 (S.D. Miss.,
1944); Walling v. New Orleans Private Patrol Service 57 F. Supp. 143
(E.D. La., 1944); Haley v. Central Watch Service, 4 WH Cases 158, 8
Labor Cases, par. 62,002 (N.D. Ill., 1944)).
Water supply companies (Reynolds v. Salt River Valley Water Users Assn.,
143 F. 2d (863 (CA-9).)
Water well drilling contractors.
Window displays; establishments engaged in the business of dealing in.
Wrecking contractors.
