Section 296-17A-6304. Classification 6304.

6304-00 Stores: Department - Retail

Applies to establishments engaged in operating large retail stores which are characterized by specialized departments such as, but not limited to, wearing apparel, jewelry, luggage, housewares, cosmetics and furniture. For purposes of this classification, a department store will include all of the following departments: Wearing apparel, shoes and household furnishings (such as, but not limited to, window coverings, bedding, linens, lamps). A department store will also have at least two of the following departments: Furniture, jewelry, audio equipment, luggage, hardware, giftware, china, or sporting goods. This classification includes employees of specialty services such as alteration personnel, and delivery drivers. This classification is distinguishable from clothing stores in classification 6305, or retail variety stores in classification 6406, in the number of specialized departments and the variety of nonclothing or giftware merchandise for sale. This classification also includes the placement or installation of furniture items such as, but not limited to, couches, china cabinets, end tables, dining tables, bedding such as mattresses and box springs, curtains, draperies, and mirrors in customer's locations.

This classification excludes automotive service centers which are to be reported separately in the applicable service classification and the installation of carpet, floor vinyl, tile, cabinets, exterior siding, painting, fencing, roofing or similar construction related activities which are to be reported separately in the classification applicable to the construction work being performed.

Special note: Clerical office and outside sales employees may be reported separately provided all the conditions of the general reporting rules covering standard exception employees have been met.

6304-01 Antique variety stores - Retail

Applies to establishments engaged in the retail sale of a variety of used or antique merchandise. While the majority of merchandise is used, some of the items may be new. Merchandise includes, but is not limited to, glassware, jewelry, clothing, pictures, tools, floor coverings, and silverware and could include a limited amount of furniture.

This classification excludes antique or specialty stores engaged primarily in the sale of furniture which are to be reported separately in classification 6306; antique specialty stores engaged primarily in the sale of glassware, china or silverware which are to be reported separately in classification 6406; and antique specialty stores engaged primarily in the sale of wearing apparel and/or shoes which are to be reported separately in classification 6305.

Special note: Clerical office and outside sales employees may be reported separately provided all the conditions of the general reporting rules covering standard exception employees have been met.

[WSR 07-01-014, recodified as § 296-17A-6304, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 99-18-068, § 296-17-699, filed 8/31/99, effective 10/1/99; WSR 98-18-042, § 296-17-699, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-699, filed 5/31/96, effective 7/1/96; WSR 85-24-032 (Order 85-33), § 296-17-699, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-699, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-699, filed 11/30/83, effective 1/1/84; Order 73-22, § 296-17-699, filed 11/9/73, effective 1/1/74.]

WSR 07-01-014, recodified as § 296-17A-6304, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 99-18-068, § 296-17-699, filed 8/31/99, effective 10/1/99; WSR 98-18-042, § 296-17-699, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-699, filed 5/31/96, effective 7/1/96; WSR 85-24-032 (Order 85-33), § 296-17-699, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-699, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-699, filed 11/30/83, effective 1/1/84; Order 73-22, § 296-17-699, filed 11/9/73, effective 1/1/74.