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Class Code Information
Phraseology
Book Store – RetailNot applicable to store locations where more than 50% of the gross receipts is from the service of food or the sale of musical instruments, computers or other hardware, or household or electronic equipment.
Description
Code 8072 applies to stores which are principally engaged in the retail sale of items such as audio or video cassettes, blu ray discs, books, comic books, compact discs, magazines, newspapers, records, sheet music, software, or video games.
Assignment by Analogy
No InformationOperations to be Separately Rated
The sale of prepared food items that exceeds 50% of the total gross receipts. Refer to Code 9071 “Restaurant – Full-Service – Including Entertainers and/or Musician” or Code 9072 “Restaurant – Fast Food & Drivers.” If the sale of prepared items does not exceed 50% of the gross receipts. Refer to Code 8043 “Retail Store – NOC – Including Service of Food – Not Restaurants.”
Retail drug stores, cigar stores, or other “NOC” retail stores with no service of food. Refer to Code 8017 “Retail Store – NOC – No Service of Food.”