Class Code: 8072
Per NCCI's Scopes Code Description:
Code 8072 is applicable to retail store locations whose principal receipts are derived from the sale or rental of books, records, compact discs, software, or video or audio cassettes. Store locations at which the principal receipts are derived from other merchandise, including those types of merchandise enumerated in Code 8072’s footnote, are to be separately rated.
Certain bookstores now provide in-store facilities for customers to read and discuss books. These bookstores may also serve refreshments such as beverages and snacks. Provided that the store does not prepare and serve cooked food, the service of the beverages and snacks is considered incidental to the bookstore operation and is assigned to Code 8072. In the event the store prepares and serves cooked food and the receipts from this food, beverages and other snacks exceed 50% of the total receipts for the location, the store is considered a restaurant for classification purposes. If the receipts from the service of food, beverages and other snacks are less than or equal to 50% of total receipts for the location, the store is assigned to Code 8072.
|General Guide for Assignment of Classifications to Stores 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 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:
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.
CROSS-REF. STORE—AUDIO OR VIDEO CASSETTE, BOOK, RECORD, COMPACT DISC, SOFTWARE—RETAIL
CROSS-REF. STORE—COMPACT DISC, BOOK, RECORD, SOFTWARE, VIDEO OR AUDIO CASSETTE—RETAIL
CROSS-REF. STORE—RECORD, BOOK, COMPACT DISC, SOFTWARE, VIDEO OR AUDIO CASSETTE—RETAIL
CROSS-REF. STORE—VIDEO OR AUDIO CASSETTE, BOOK, RECORD, COMPACT DISC, SOFTWARE—RETAIL