Class Code: 8001

Per NCCI's Scopes Code Description:

Applies to a store that principally conducts wholesale or retail selling of fresh cut flowers; potted plants; shrubs; trees; leaves and branches of natural vegetation; bulbs; and floral arrangements, including incidental florist supplies and accessories. Service away from the store’s premises includes delivery and set-up of floral arrangements at a customer’s premises or to another location specified by the customer including but not limited to wedding sites, funeral homes or banquet halls. Businesses that make and deliver cut fruit or vegetable arrangements are assigned to Code 8001.

Code 8001 additionally includes plantscaping operations. Plantscaping refers to maintenance of living plants inside a customer’s premises. These plants are typically potted. They may be used to decorate malls, offices, hotels or other commercial enterprises as well as residential locations. These plants are not to be confused with trees, shrubs, bushes, hedges or other plants that are growing outdoors in soil. Plantscaping duties take place indoors and include watering, fertilizing, trimming and spraying of indoor plants. The assignment of Code 8001 is not available for plantscaping operations performed by employers conducting nursery, landscaping or other “plant” businesses of the type listed below that are classified to a code other than Code 8001.

OPERATIONS NOT COVERED:

   
1.    Dealers that principally sell garden supplies, such as flowerpots, fertilizer, sod, birdbaths and statuary, incidental potted plants, trees, shrubs, bulbs, and grass seed, must be assigned to Code 8010, whether the sales are to retail customers or wholesale customers.
2.    The “cultivating or gardening” operations, which are to be separately rated to Code 0035, are only for those operations located away from the store location. Wholesale or retail sales conducted from the farm location are assigned to Code 0035.
3.    Operations performed on the premises of customers (except plantscaping operations described above) such as the planting or care of lawns, gardens, trees, shrubs, landscaping or other similar operations are assigned to Code 0042.

 

Note:  General Guide for Assignment of Classifications to Stores. (While the following information appears under Code 8001 for editorial purposes, it is applicable to all store classifications and is not to be interpreted as being exclusively applicable to Code 8001.) Classifications that are considered stores have a diamond symbol next to their code numbers.

For the purpose of the application of workers compensation mercantile classifications, a mercantile business is defined as any store or dealer that sells goods or merchandise. For mercantile businesses, the classification is determined separately for each location.

The assignment of a classification to a store is based upon the principal type of merchandise sold and whether the operations are wholesale or retail. The following definitions and instructions are to be observed in determining the appropriate store classification:

   
1.    Type of Merchandise Sold: If a store sells several types of merchandise, each of which may be subject to a different classification, such a store must be assigned on the basis of the principal category of the merchandise sold. The term “principal” means more than 50% of the gross receipts.
2.    Wholesale Versus Retail: Retail applies to the sale of merchandise to the general public for personal or household consumption or use and not for resale. Wholesale applies to the sale of merchandise for resale to others; or to the sale to manufacturers, builders, contractors, or others for use in their business, or as raw materials. A store that sells merchandise on a combined wholesale and retail basis must be assigned to the appropriate store classification depending upon whether the gross receipts are principally from wholesale or retail sales. The term “gross receipts” means gross receipts less receipts derived from the sale of lottery tickets. The term “principally” means more than 50% of the gross receipts.

Exception: If it is determined that a store’s sales are clearly retail in nature, the appropriate retail store classification may be assigned regardless of the above definition of retail. Examples of this type of situation would be stores selling artwork or art supplies in a shopping mall when the majority of sales are to artists who use the materials in their business, or artwork purchased by businesses. In these cases, the stores would clearly be classified as retail except for the ultimate use or purchaser of the products.

Rate per $100. of Renumeration: $ 2.42

Construction Exemption Required: No