The third requirement for qualifying as a ``retail or service
establishment'' within that term's statutory definition is that 75
percent of the retail or service establishment's annual dollar volume
must be from sales of goods or of services (or of both) which are not
made for resale. At least three-fourths of the total sales of goods or
services (or of both) (measured by annual dollar volume) must not be
made for resale. Except under the special provision in section 3(n) of
the Act, discussed in Sec. 779.335, the requirement that 75 percent of
the establishment's dollar volume be from sales of goods or services
``not for resale'' is a separate test and a sale which ``for resale''
cannot be counted toward the required 75 percent even if it is
recognized as retail in the particular industry. The prescribed 75
percent must be from sales which are both not for resale and recognized
as retail.
