(a) The annual gross volume of sales made or business done of an
enterprise consists of its gross receipts from all types of sales made
and business done during a 12-month period. The gross volume of sales
made or business done means the gross dollar volume (not limited to
income) derived from all sales and business transactions including, for
example, gross receipts from service, credit, or other similar charges.
Credits for goods returned or exchanged and rebates and discounts, and
the like, are not ordinarly included in the annual gross volume of sales
or business. The gross volume of sales or business includes the receipts
from sales made or business done by the retail or service establishments
of the enterprise as well as the sales made or business done by any
other establishments of the enterprise, exclusive of the internal
transactions between them. Gross volume is measured by the price paid by
the purchaser for the property or service sold to him, as stated in the
Senate Committee Report (Sec. 779.258). It is not measured by profit on
goods sold or commissions on sales made for others. The dollar value of
sales or business of the entire enterprise in all establishments is
added together to determine whether the applicable dollar test is met.
The fact that one or more of the retail or service establishments of the
enterprise may have less than $250,000 in annual dollar volume and may
meet the other requirements for exemption from the pay provisions of the
Act under section 13(a)(2), does not exclude the dollar volume of sales
or business of that establishment from the annual gross volume of the
enterprise. However, the dollar volume of an establishment derived from
transactions with other establishments in the same enterprise does not
ordinarily constitute part of the annual gross volume of the enterprise
as
a whole. The computation of the annual gross volume of sales or business
of the enterprise is made ``exclusive of excise taxes at the retail
level which are separately stated''. The taxes which may be excluded are
discussed in Secs. 779.261 through 779.264. The methods of calculating
the annual gross volume of sales of an enterprise are set forth in
Secs. 779.265 through 779.269.
(b) In the ordinary case the functions of a leased department are
controlled or unified in such a way that it is included in the
establishment and therefore in the enterprise in which it is located, as
discussed in Sec. 779.225. The applicability of enterprise coverage and
certain exemptions to such a leased department depends upon the
enterprise coverage and the exemption status of the establishment in
which the leased department is located. The annual gross volume of such
a leased department is included in the annual gross volume of the
establishment in which it is located as well as in the annual gross
volume of the enterprise of which such establishment is a part.
(c) Likewise, where franchise or other arrangements result in the
creation of a larger enterprise by means of operational restrictions so
that the establishment, dealer, or concessionaire is an integral part of
the related activities of the enterprise which grants the franchise,
right, or concession, as discussed in Secs. 779.229 and 779.232, it will
follow that the annual gross volume of sales made or business done of
such an enterprise includes the dollar volume of sales or business of
each related establishment dealer, or concessionaire.
