Current through Register Vol. 54, No. 25, June 22, 2024
Section 1.15 - Identity of retail store(a) A retail store is any place of business which complies with the following requirements: (1) Sales of product are made to consumers only.(2) At least 75%, in terms of dollar value, of the total sales of product represents sales to household consumers and the total dollar value of product sales to consumers other than household consumers does not exceed $10,000 annually.(3) Only Federally or State inspected and passed product is handled or used in the preparation of any product, except that product resulting from the custom slaughter or preparation of product may be handled or used, but not for sale, in accordance with § 1.11(2) (relating to general).(4) No sale of product is made in excess of a normal retail quantity as defined in § 1.14 (relating to normal retail quantity).(5) The preparation of products for sale to household consumers is limited to the operations specified in § 1.13 (relating to operations of retail stores and restaurants).(6) The preparation of products for sale to other than household consumers is limited to the operations specified in § 1.13(1),(2),(4) and (5).(b) A retail store at which custom slaughtering or preparation of products is conducted is not thereby disqualified from exemption as a retail store. This section cited in 7 Pa. Code § 1.16 (relating to identity of restaurant).