(a) An establishment engaged in the sale of monuments and memorials
may qualify as an exempt retail or service establishment under section
13(a)(2) of the Act if it meets all the requirements of that exemption.
Similarly, an establishment making or processing the monuments it sells
may qualify as an exempt establishment under section 13(a)(4) of the Act
if it meets all the requirements of that exemption.
(b) Monument dealers' establishments may be roughly divided into
four types;
(1) Establishments which are engaged exclusively in selling
monuments and memorials from designs. They receive their monuments from
a manufacturer completely finished and lettered and they then erect the
monuments.
(2) Establishments which purchase finished monuments from
manufacturers, display them, carve or sand-blast lettering or incidental
decoration to order, and set them in cemeteries or elsewhere.
(3) Establishments which purchase finished and semi-finished work.
The semifinished work consists of sawed, steeled, or polished granite
slabs or sand-rubbed marble. In such a case the establishments will cut
ends, tops, or joints on dies and may shape a base.
(4) Establishments which purchase stone in rough form and perform
all the fabricating operations in their own plants. In such a case the
establishments may saw or line-up the rough stones, machine surface and
polish the stone and then perform the other operations necessary to
complete the monument. They may finish the monuments for display or on
special order and then erect them.
(c) In determining whether, under the 13(a)(2) exemption, 75 percent
of the establishment's sales are not for resale and are recognized as
retail sales in the industry, the ordinary sale of a single tombstone or
monument to the ultimate purchaser will be considered as a retail sale
within the meaning of the exemption. If the monument dealer
establishment meets all the tests of the 13(a)(2) exemption all
employees employed by it will be exempt under that exemption except
those employees who are engaged in the making or processing of the
goods. However, carving or sandblasting of lettering or incidental
decoration or erecting the monuments, is considered processing
incidental to the making of retail sales and would not defeat the
13(a)(2) exemption for employees performing such work. Employees who
engage in processing semifinished or rough granite or marble or other
stone into finished monuments such as the work performed in
establishments described in paragraphs (b) (3) and (4) of this section
are engaged in the making or processing of goods and are, for that
reason, not exempt under
section 13(a)(2). In order for those employees to be exempt the
establishment by which they are employed must meet all the requirements
of the 13(a)(4) exemption.
(d) One of the requirements of the section 13(a)(4) exemption is
that an establishment which makes or processes goods must be recognized
as a retail establishment in the industry. Generally an establishment
described in paragraph (b)(3) of this section which receives finished
stock and in addition receives some semifinished work, including sawed,
steeled, or polished granite slabs or sand-rubbed marble, etc., and
performs such operations as cutting ends, tops, or joints on the dies,
is a type of establishment which is recognized as a retail establishment
in the industry. On the other hand, those establishments which
characteristically engage in the sawing or lining up of rough stone, or
in the machine surfacing and polishing of stone, such as the activities
performed in an establishment described in paragraph (b)(4) of this
section, are not recognized as retail establishments in the particular
industry within the meaning of section 13(a)(4). Therefore, their
employees who engage in such processing of monuments are not exempt
under this section of the Act.
Frozen-Food Locker Plants
