Class Code: 8018

Per NCCI's Scopes Code Description:

Store—Wholesale—NOC applies to stores that are engaged in the wholesale selling of merchandise not described by a specialty wholesale store classification in the Basic Manual. Stores assigned to this classification sell items such as art supplies, books, candy, carpets and linoleum, cigars and cigarettes, computers, cosmetics and toiletries, fur skins, giftware, greeting cards, hotel supplies, small household appliances, housewares, lamps and lighting fixtures, musical instruments, paint and related supplies, phonograph records, photographic supplies and equipment, pocketbooks, radios, televisions, stereophonic or high-fidelity equipment, sheet music, soft drinks, stationery and related items, tires (no installation), toys, pets, wines, and liquors.

Stores engaged principally in the wholesale or retail mail order sales of merchandise such as described above are also included in this classification. Since Code 8018 is an NOC classification, mail order sales of merchandise otherwise classified such as the mail order sales of drugs (Code 8047) are not included in Code 8018. Wholesale operations generally include the maintenance of warehouse inventories; the physical assembling, sorting, and grading of goods; the breaking of bulk quantities and repackaging into smaller lots; and the promoting of sales through utilization of an outside sales force. Other types of operations assigned to this classification are:

   
1.    Package consolidators—receiving packages from other firms for sorting and consolidating
2.    Packing—receiving bulk merchandise for repackaging
3.    Storage of rugs and carpets
4.    Incubating and shipping day-old chicks
5.    Dealers in charcoal in bags
6.    Sawdust dealers—no grinding operations
7.    Dealers in sausage casings—no cleaning

Fruit or Vegetable Stores—Wholesale applies to dealers engaged principally in the wholesale distribution of fresh fruits or vegetables. Such dealers, as a part of their wholesale operations, may also perform incidental repackaging of the merchandise into retail size bunches, boxes, bags, or similar containers. In addition, these dealers may also sell a minor amount of groceries, dairy products, and frozen foods. This classification also applies to the freezing of fresh fruits and vegetables.

Dealers engaged principally in the wholesale distribution of groceries, dairy products, and frozen foods with a minor amount of fresh fruits or vegetables must be assigned to Code 8018—Store—Grocery—Wholesale.

Grocery Stores—Wholesale applies to dealers engaged principally in wholesale selling of groceries, frozen foods, or eggs including incidental sorting, candling, and grading—which are received and sold in cartons, cases, and boxes. Such dealers may also sell at wholesale a minor amount of dairy products, fresh fruit, vegetables, or other merchandise such as beer, soda, household cleaning supplies, or paper products.

In addition, this classification applies to wholesale egg dealers and includes incidental egg handling operations such as sorting, candling, grading, washing, and packing in cartons and crates for shipment.

Wholesale dealers principally engaged in selling fresh fruits or vegetables must be assigned to Code 8018—Store—Fruit or Vegetable—Wholesale.

Wholesale dealers principally engaged in selling soda, household cleaning supplies, or paper products must be assigned to Code 8018—Store—Wholesale—NOC.

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 NOC, Code 8018—Store—Wholesale—NOC, or Code 8044—Store—Furniture & Drivers 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, that 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.

Related Operations Not Classified to Code 8018:

   
•    This classification does not apply to any wholesale store that is described by one of the specialty store classifications.
•    Wholesale dealers engaged principally in selling drugs and medicines must be assigned to Code 8047—Store—Drug—Wholesale.
•    Dealers engaged in the exclusive sale of plywood, that do no handling of any other lumber, must be assigned to Code 8235—Sash, Door or Assembled Millwork Dealer & Drivers.
•    Wholesale Distribution of newspapers and magazines must be assigned to Code 8745—News Agent or Distributor of Magazines or Other Periodicals—Not Retail Dealer & Salespersons, Drivers.
•    Wholesale dealers engaged principally in selling beer and ale in bottles, cans or kegs must be assigned to Code 7390—Beer or Ale Dealer—Wholesale & Drivers.
•    Installation of carpets, linoleum or nonceramic floor tile by a wholesale store must be assigned to Code 5478—Floor Covering Installation—Resilient Flooring—Carpet and Laminate Flooring.
•    Stores engaged in the selling of paint, wallpaper and allied supplies must be assigned to Code 8017—Store—Retail NOC, if the sales are principally retail in nature, regardless of the buyer or ultimate use of the merchandise sold.
•    Employers engaged principally in packing fresh fruits, including sorting, grading and washing of the fruit, must be assigned to Code 2105—Fruit Packing.
•    Employers engaged principally in packing fresh vegetables, including sorting, grading and washing vegetables, must be assigned to Code 8209—Vegetable Packing & Drivers.
•    Refer to Code 4777—Explosives Distributors & Drivers for mercantile employers that sell fireworks. Under certain circumstances, these employers may qualify for Code 8018.

Certain Code 8018 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 8018:

8010 Store—Agriculture Implement—Not Farm Machinery
8046 Store—Automobile Parts and Accessories NOC & Drivers
8010 Store—Audio or Video Parts and Accessories
8032 Store—Clothing, Wearing Apparel, or Dry Goods—Wholesale
8047 Store—Drug—Wholesale
8032 Store—Dry Goods—Wholesale
8021 Store—Fish, Meat or Poultry Dealer—Wholesale
8044 Store—Furniture & Drivers
8010 Store—Hardware
8013 Store—Hearing Aid
8044 Store—Household Appliance—Electrical & Drivers
8013 Store—Jewelry
8021 Store—Meat, Fish or Poultry Dealer—Wholesale
8044 Store—Piano or Organ & Drivers
8010 Store—Ship Chandler
8008 Store—Shoe—Retail
8032 Store—Shoe—Wholesale

CROSS-REF.  BARBER OR BEAUTY PARLOR SUPPLY HOUSE

(N/A MA, TX)

CROSS-REF.  EGG DEALER—WHOLESALE

(N/A MA, TX)

Note:  Includes grading, candling, and packing.

CROSS-REF.  MILL SUPPLY DEALER

(N/A MA, TX)

CROSS-REF.  PACKAGING—CONTRACT

(N/A MA, TX)

CROSS-REF.  SAWDUST DEALER

(N/A TX)

CROSS-REF.  SOFT DRINK DISTRIBUTORS—WHOLESALE

(N/A MA, TX)

Note:  No bottling.

CROSS-REF.  STORE—FLOOR COVERING—WHOLESALE

(N/A MA, TX)

CROSS-REF.  STORE—FRUIT OR VEGETABLE—WHOLESALE

(N/A MA, TX)

CROSS-REF.  STORE—GROCERY—WHOLESALE

(N/A MA, TX)

CROSS-REF.  STORE—PAINT OR WALLPAPER—WHOLESALE

(N/A MA, TX)

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

(N/A MA, TX)

CROSS-REF.  STORE—VEGETABLE OR FRUIT—WHOLESALE

(N/A MA, TX)

CROSS-REF.  WELDING SUPPLY DEALER

(N/A MA, TX)

Rate per $100. of Renumeration: $ 2.73

Construction Exemption Required: No