Class Code: 8017

Per NCCI's Scopes Code Description:

Code 8017 applies to retail stores that are principally engaged in selling merchandise that is not described by a specialty retail store classification in the Basic Manual. Stores assigned to this classification sell items such as art supplies, bakery products, beer and soft drinks, cigars and cigarettes, computers, confectionery, cosmetics and toiletries, floor coverings, giftware, greeting cards, small household appliances, housewares, lamps and lighting fixtures, musical instruments, paint and related supplies, photographic supplies and equipment, pocketbooks, radios, televisions, stereophonic or high-fidelity equipment (refer to Code 8072 for records, audio or videocassettes, computer software, and other magnetic media), stationery and related items, toys, typewriters and office machines, wines, and liquors.

Merchants are assigned to classifications in part based on the type of merchandise sold that constitutes principal receipts for the merchant. Each separate location operated by the merchant is classified independently based on principal receipts for the type of merchandise sold at that location. The term “principal receipts” has been defined as more than 50% of gross receipts. The term “retail” has been defined, with certain exceptions, as the sale of merchandise to the general public for personal or household consumption or use and not for resale. Warehouses operated by retail merchants for the purpose of supplying stores operated by the retail merchant are classified to the same code applicable to the store they are supplying.

Code 8018—Store—Wholesale NOC encompasses mail order sales of merchandise that is not otherwise classified. With the increase in e-commerce (sales of merchandise via the Internet), certain businesses that are principally retail in nature are now increasing their mail order sales. If these “retail” stores have receipts from mail order sales that are greater than 50% of total receipts at a particular location, that location is considered to be a wholesale store that is assigned to either Code 8018 or an alternative wholesale mail order store code that best describes the business. Warehouses that supply an employer’s stores do not have any retail receipts but may have wholesale receipts from e-commerce sales. If the gross receipts for the warehouse mail order operation are greater than the receipts for the stores the warehouse is supplying, the warehouse is assigned to the appropriate mail order store code.

Code 8017 includes the sale of computers (personal or home-type) if the sales are principally retail in nature, regardless of the buyer or ultimate use of the merchandise sold and notwithstanding the definitions of wholesale and retail at the end of this scope. A computer store that receives greater than 50% of its receipts from mail order operations is assigned to Code 8018. This classification also includes pawn shops, pet shops, and stores that serve ice cream and soft drinks, as well as specialty stands or stores that sell frozen custard. (It also applies to cigar stores, confectionery stores, or other “NOC” retail stores that, in addition to selling merchandise such as cigars, cigarettes, candy, and stationery, also serve food [not merely ice cream or soft drinks]. This classification applies only if the receipts from service of food are less than 50% of the gross receipts for the entire store.)

Cybercafes are restaurants that provide on-premises computers that enable their customers to “surf” the Internet, play computer games, visit chat rooms, and engage in other computer-oriented activities. These cafes usually offer beverage and food service. Beverages include coffee, soft drinks, espresso, bottled water, juices, and sometimes alcoholic beverages. Food service could include full menu service or limited food service such as doughnuts, bagels, muffins, and other bakery items. Sandwiches could be served as well. Notwithstanding the availability of computers, cybercafes that serve food are assigned to the appropriate restaurant code based on the nature of the food and beverages served. Refer to the previous paragraph for cybercafes that do not provide food service but serve nonalcoholic beverages and such nonfood items as ice cream.

Other types of operations assigned to this classification are:

   
1.    Demonstrators in retail stores owned by others.
2.    Concessions, such as those that provide door attendants, cigarette vendors, parcel or luggage checkroom and washroom attendants, rolling chairs on boardwalks, beach chairs, and beach umbrellas.
3.    Amusement device operations such as those in arcades and also skee ball alleys and similar games.
4.    Shoppers who check the attentiveness, personality, and honesty of salesclerks employed in stores owned by others.
5.    Ski shop employees at winter resort areas where ski equipment is rented or repaired.

Code 8235 is applied to employers engaged exclusively in buying, selling, and distributing kitchen cabinets and other assembled millwork products. If an employer does not deal exclusively in kitchen cabinets and other assembled millwork products, Code 8017—Store—Retail, Code 8018—Store—Wholesale, or Code 8044—Store—Furniture may be applicable to the employer. Code 8017 or Code 8018 is applicable if a store principally (not exclusively) sells kitchen cabinets and other assembled millwork products. Code 8044 is applicable if a minor amount of these products are sold by a furniture store.

Special Conditions:

Note: General Guide for Assignment of Classifications to Stores: Classifications that are considered stores have a 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 engaged in the sale of 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 shall 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 shall 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.

Related Operations Not Classified to Code 8017:

   
•    Code 8017 does not apply to any retail store that is described by one of the specialty store classifications.
•    Stores engaged principally in mail order sales of merchandise, such as described above, to individuals shall be assigned to Code 8018—Wholesale Stores NOC.
•    The installation, service or repair of household appliances by a retail store must be assigned to Code 9519.
•    The installation, service, or repair of electronic equipment and automobile electronic equipment by a retail store must be assigned to Code 9516.
•    The installation of carpets, linoleum and nonceramic floor tile by a retail store must be assigned to Code 5478—Floor Covering Installation—Resilient Flooring—Carpet and Laminate Flooring.
•    Hat or Coat Checkroom Concessions must be assigned to Code 8008—Clothing Stores—Retail.
•    Refer to Code 4777 for mercantile employers that sell fireworks. Under certain circumstances, these employers may qualify for Code 8017.
•    Refer to Code 8015 for copying operations using machinery similar to office photocopying machines, not offset printing presses or multilith machines.

Certain Code 8017 operations are designated as “not otherwise classified” (NOC). These NOC operations apply to an employer only when no other classification more specifically describes the employer’s operations. In addition to the above references, the following is a representative list of retail or combined wholesale and retail store operations that are not assigned to Code 8017.

8010 Store—Agriculture Implement—Not Farm Machinery 8061 Store—Convenience—Retail (Applies in FL, MO)
8010 Store—Audio or Video Parts and Accessories 8006 Store—Grocery—Retail
8046 Store—Automobile Accessories—Retail—NOC or Drivers 8010 Store—Hardware
8072 Store—Book, Record, Compact Disc, Software, Video or Audiocassette—Retail 8013 Store—Hearing Aid
8008 Store—Clothing, Wearing Apparel, or Dry Goods—Retail 8105 Store—Hide or Leather Dealer
8006 Store—Coffee, Tea, or Spice—Retail 8044 Store—Household Appliance—Electrical & Drivers
8006 Store—Dairy Products—Retail 8013 Store—Jewelry
8006 Store—Delicatessen—Retail 8105 Store—Leather or Hide Dealer
8039 Store—Department—Retail 8031 Store—Meat, Fish or Poultry—Retail
8045 Store—Drug—Retail 8033 Store—Meat, Grocery and Provision—Combined—Retail NOC
8008 Store—Dry Goods—Retail 8044 Store—Piano or Organ & Drivers
8031 Store—Fish, Meat or Poultry—Retail 8010 Store—Ship Chandlers
8001 Store—Florist & Drivers 8008 Store—Shoe—Retail
8006 Store—Frozen or Frosted Food—Retail 8033 Store—Supermarket
8006 Store—Fruit or Vegetable—Retail 8037 Store—Superstores and Warehouse Clubs
8044 Store—Furniture & Drivers 8006 Store—Vegetable or Fruit—Retail

CROSS-REF.  AUCTIONEERS

(N/A TX, VA)

Note:  Includes solicitors and appraisers. Not livestock sales stables. Includes inside salespersons.

CROSS-REF.  BEER OR ALE DEALER—RETAIL

(N/A TX)

CROSS-REF.  HAT CLEANING

(N/A TX)

CROSS-REF.  LAUNDRY—SELF SERVICE

(N/A TX)

CROSS-REF.  PAWN SHOP

(N/A TX)

CROSS-REF.  SHOE REPAIR STORE

(N/A TX)

Note:  Includes shoe shining.

CROSS-REF.  SHOE SHINING ESTABLISHMENT

(N/A TX)

CROSS-REF.  STORE—FIVE AND TEN CENT

(N/A TX)

Note:  Applicable to store locations at which are sold a variety of small wares such as stationary, giftware, toilet articles, light hardware, toys, house wares, confectionery, ready-to-wear clothing and accessories, etc. Sales are usually for cash without delivery service. Stores are sometimes distinguished by advertising price ranges of “$.05 or $.10” or “$.05 to $1.00”.

CROSS-REF.  STORE—FLOOR COVERING—RETAIL

(N/A MA, TX)

CROSS-REF.  STORE—LUGGAGE—RETAIL

(N/A MA, TX)

CROSS-REF.  STORE—PAINT OR WALLPAPER—RETAIL

(N/A TX)

CROSS-REF.  STORE—PET AND PET SUPPLY—RETAIL

(N/A MA, TX)

Description:

This classification includes pet shops and stores. Employees or uninsured subcontractors who provide grooming or training as a service are included within this classification.

CROSS-REF.  STORE—SPORTING GOODS—RETAIL

(N/A MA, TX)

CROSS-REF.  TAILOR SHOP

(N/A TX)

Note:  A risk engaged exclusively in custom tailoring shall be assigned to Code 2503—Tailoring.

Rate per $100. of Renumeration: $ 1.20

Construction Exemption Required: No