Code 8033 applies to a combined retail meat, grocery and “supermarket” type store engaged in the retail selling of groceries such as fresh fruits, vegetables, dairy products, bakery products, frozen foods and sells fresh and cured meats, fish or poultry.  Other merchandise sold are items such as soda, beer, soap and other household cleaning items, paper products, cigarettes, drug store items, kitchen utensils, small hardware, potted plants, and flowers.  In addition, these stores may also sell delicatessen foods such as cold cuts, salads, pickles and smoked fish.  They may also prepare salads and cook meats such as roast beef, Virginia ham, barbeque chickens and spareribs.

This classification can be assigned only when the employer’s sales of fresh and cured meats, fish or poultry do not exceed 50% of the gross receipts for all merchandise sold by the employer.